20 articles in this issue
Teddy Jurnali, Vonny Vonny
This study aims to examine the role of founders on the board of directors on the performance of companies with family ownership and political connections as moderating variables. The determination of the research sample used purposive sampling from compan... see more
Ida Ayu Sinta Mahadewi, I Gusti Ayu Nyoman Budiasih
This study aims to examine the effect of institutional ownership and foreign ownership on CSR disclosure. Communicating CSR information can be done by disclosing CSR. The research was conducted at service companies in the property, real estate and buildin... see more
Nur Septiani Putri, Indira Januarti
The reliability of BUMN financial reports is not only observed by internal ministries, but the public also supervises them. The research objective is to obtain empirical evidence of the relationship between financial stability, ineffective supervision, ra... see more
Dewa Ayu Try Wahyuni, Made Gede Wirakusuma
The study aims to examine differences in abnormal returns and stock trading volumes before and after stock split announcements in the period before and during the COVID-19 pandemic. The number of samples in this study were 47 companies selected by purposi... see more
Wawan Cahyo Nugroho
The issue of environmental preservation is the company's goal for the welfare of stakeholders. The research aims to examine and analyze the effect of green accounting on firm value through profitability variables and contribute to helping solve company pr... see more
I Gusti Ayu Agung Sintia Utami, Ni Putu Sri Harta Mimba
Audit quality is a measure of quality carried out by auditors who are in accordance with auditing standards and quality control systems. The auditor must have adequate audit quality so as to reduce the dissonance that occurs between management and shareho... see more
Crescentiano Agung Wicaksono
The war that occurred between Russia and Ukraine had an impact on the world, especially related to security, defense and economic stability. This study aims to see the reaction of investors to Vladimir Putin's declaration regarding a special military oper... see more
Ni Luh Putu Diah Kesumawati, Anak Agung Gde Putu Widanaputra
The research objective was to obtain empirical evidence of the influence of motivation, family environment, educational costs, and job opportunities on the interest of S1 Accounting Students to continue Accounting Professional Education (PPAk). This resea... see more
Amadeus Vincent Reziario Nugraha, I Gede Ary Wirajaya
This study aims to find out and test the market reaction around the announcement date indicated by abnormal returns around the date, to find out and test the market reaction around the announcement date indicated by trading volume activity around the date... see more
Rifki Abdul Malik, Nurdiana Mulyatini, Dendy Syaiful Akbar, Tri Septiani Rizkia
This study aims to analyze the effect of using e-filling on individual taxpayer compliance by including the role of digital tax socialization to strengthen the relationship between the two. The new contribution of this research is to combine literature e-... see more
Ni Putu Budiadnyani, I G A Desy Arlita
The challenge faced by banks as financial institutions is the financial performance report in which the public will choose a bank with better financial performance because the risks faced will be smaller. This study aims to examine the effect of capital a... see more
Ni Ketut Ayu Febriyanthi, Ni Ketut Lely Aryani Merkusiwati
Taxpayer compliance is a scientific discipline run by taxpayers in order to carry out their obligations in the field of taxation according to applicable regulations. The aim of the research is to obtain information regarding the effect of taxpayer awarene... see more
Richard Emanuel, Estralita Trisnawati, Amrie Firmansyah
The research aims to empirically examine the effect of earnings management, leverage, and sales growth on tax evasion. In addition, this study also examines the moderating role of independent commissioners in the relationship between the independent varia... see more
I Gde Wahyu Purna Anggara
COVID-19 has affected all aspects of life, including capital markets around the world, including Indonesia. This study aims to look at the impact of COVID-19 on changes in risk in stocks. Stock risks that are the object of research are overall risk (varia... see more
Shelly Oktaviani, Poniman Poniman
The research objective is to understand the effect of Audit Quality, Audit Fee and Company Size on Audit Delay. It is known that the study population totaled 37 food and beverage subsector manufacturing companies which were declared registered on the IDX ... see more
Indira Karima Umaroe, Hamidah Hamidah
The board of directors as a strategic decision maker can influence corporate sustainability disclosures. The purpose of this study was to determine the effect of the education and work experience of directors in developed countries on sustainability discl... see more
Ni Luh Feby Millennia Yustina, Zaki Baridwan
E-Samsat is one of the implementations of e-government which is intended to provide convenience for the public in carrying out tax obligations, especially paying motor vehicle taxes. This study aims to examine and analyze the determinants of interest in u... see more
Deranika Ratna Kristiana, Ika Puspita Kristianti
The purpose of this study is to identify micro-entrepreneurs who take advantage of tax incentives and MSME actors who invest in loan instruments to increase their business capital or innovate products to attract public attention for the continuity of thei... see more
Ni Luh Mega Pratiwi, Ni Ketut Rasmini
This study aims to provide empirical evidence on the effect of earnings per share and dividend per share on stock prices. This research was conducted at coal issuers listed on the Indonesia Stock Exchange (IDX). A total of 36 samples were taken, using a n... see more
Agnes Utari Widyaningdyah, Veneranda Atria Setyaningtyas
Management Control System (MCS) is closely related to firm performance. This research to eximine the influence of misfit between prospector strategy with MCS on financial performance and non-financial perfor... see more