This study aims to examine the effect of transfer pricing and return on assets on tax avoidance and its consistency with the principle of The Arm's Length (ALP) as a moderating variable. This study…
This study aims to determine the effect of thin capitalization and related party transactions on tax avoidance with the moderating variable good corporate governance. This research is quantitative …
This study aims to obtain how independence and auditor’s professionalism on audit quality and how audit fee moderates independence and auditor’s professionalism on audit quality. The type of da…
This study aims to determine the effect of the application of Total Quality Management and Organizational Culture on the perception of financial performance. The population of this study is a Bank …
This research aims to identify the influence of two main variables, namely budgetary participation and information literacy, on managerial performance at PT. Barataguna Indoganesha with the moderat…
The purpose of this study was to examine and analyze the effect of corporate social responsibility, gender diversity, independent board of commissioners, and audit fee on tax aggressiveness. The ty…
The study aims to analyze the effect of Environmental, Social, And Governance (ESG), audit quality and company risk on tax avoidance. The analysis method used is descriptive analysis and quantitati…
Peningkatan kinerja karyawan merupakan hal penting bagi suatu organisasi untuk dapat mencapai tujuan organisasi. Kinerja merupakan hasil yang dicapai oleh seorang pegawai dalan melaksanakan suatu p…
Penelitian ini bertujuan untuk menguji pengaruh penghindaran pajak dan tax compliance terhadap nilai perusahaan dengan kualitas audit sebagai variabel moderasi pada perusahaan properti dan real est…
This research aims to discover the effect of (1) Earnings Management (2) Return on Assets (3) Debt to Equity Ratio (4) Price Earning Ratio (5) Equity-Based Compensation as moderating variable in in…
Penelitian ini bertujuan untuk menguji pengaruh karakteristik komite audit terhadap kualitas pelaporan keuangan. Populasi dalam penelitian ini adalah perusahaan non-keuangan yang terdaftar di Bursa…
This study aims to determine the internal and external factors that influence the Islamic share price of the agricultural sector. This type of quantitative data uses quarterly secondary data in the…
This study aims to examine the effect of audit tenure, public accounting firm size, auditor switching, audit opinion, financial distress, and profitability on audit delay. the object of this study …
This study aims to empirically examine the relationship between managerial ownership, institutional ownership and gender diversity of the board of directors on tax aggressiveness. The population us…
This study aims to determine the effect of students' understanding and behavior of Maqashid Syariah and Sustainability Report on the performance of UI GreenMeric implementation at the Faculty of Ec…
PSAK 109 No. 109 tentang zakat, infak/sedekah merupakan peraturan yang wajib diterapkan oleh lembaga pengelola zakatyang mendapat izin pemerintah seperti BAZNAS Kota Palembang. PSAK ini bertujuan m…
PENELITIAN INI BERTUJUAN UNTUK MENGUJI DAN MENGANALISIS PENGARUH FIRM SIZE, CAPITAL INTENSITY, INVENTORY INTENSITY, DAN LIKUIDITAS TERHADAP AGRESIVITAS PAJAK. POPULASI DALAM PENELITIAN INI ADALAH P…
This study aims to analyze, test, and measure the performance of the Regional General Hospital at Ogan Ilir by using the Balance Scorecard. This type of research is quantitative descriptive. The da…
This study aims to determine and analyze the effect of company complexity, company size, liquidity, and profitability on going concern audit opinions in manufacturing companies listed on the Indone…
The purpose of this research is to investigate the effect of budget participation and organizational culture on managerial performance. The study was conducted at PT Rajawali Nusindo. There have be…
The aim of this study to examine the influence of the Halal income, Zakat, and Sharia Supervisory Board on the Financial Performance of Islamic Banking in Indonesia as measured through Return on As…
This study aims to examine the effect of attitudes, subjective norms, perceived behavioural control on individual taxpayer compliance in Bukittinggi City with intention to comply with taxes as an i…
The study aims to investigate the impact of company complexity, profitability, audit committee gender diversity and financial expertise on audit fees. The study was conducted using quantitative res…
Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan dan kecakapan manajerial terhadap kinerja keuangan yang diukur menggunakan Return on Equity (ROE). Jenis data yang digunakan dalam …
This study aims to examine the effect of the current ratio, debt to asset ratio, and third party funds on the return on asset ratio before and during the Covid 19 pandemic at BUS in Indonesia and M…
Penelitian ini bertujuan untuk menguji pengaruh reputasi auditor, auditor spesialisasi industri, dan audit tenure terhadap kualitas audit di perusahaan perbankan yang terdaftar di Bursa Efek Indone…
Penelitian ini bertujuan untuk mengetahui bagaimana implementasi Modul General Ledger dan Pelaporan (GLP) pada Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) dalam penyusunan laporan keuangan di…
Effectiveness is the effectiveness of operations by comparing the budget with the actual results or the latest realization achieved in a local government. This study aims to evaluate the effectiven…
This study aims to empirically examine tax morals, law enforcement and the tax system on ethical perceptions of tax evasion. This study uses a survey method with a questionnaire. Respondents in thi…
This research aims to examine the effect of bankruptcy prediction, profitability, auditor industry specialization, and audit complexity on audit report lag. This type of research is quantitative an…