This study aims to empirically examine the effect of the characteristics of the chief executive officer (CEO Tenure, CEO Financial Expertise, CEO Ethnic, and CEO Gender) on Audit Report Lag. The po…
This study aims to determine the effect of company size, foreign ownership, taxes, exchange rates and bonus mechanisms on transfer pricing in manufacturing companies listed on the Indonesia Stock E…
Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh modal kerja, biaya produksi, biaya promosi, dan pendapatan usaha terhadap laba neto. Jenis data yang digunakan pada penelitian in…
This study aims to determine the effect of financial distress, profit management, management ability, and political connections on tax aggressiveness on manufacturing companies listed on the Indone…
The purpose of this study is to examine the effect of the self-assessment system, tax audit, and tax collection on value-added tax revenue at the Lubuk Linggau Pratama Tax Service Office. The type …
This study aims to analyze the Effect of Corporate Social Responsibility, Inventory Intensity and Capital Intensity on Tax Aggressiveness with Audit Quality as a Moderation Variable in Manufacturin…
This study aims to analyze the factors that affect auditor switching during the covid-19 pandemic in transportation companies listed on the Indonesia Stock Exchange. The data used in this study is …
This research aims to get empirical evidence of the effect of due professional care, skepticism professional, and staff competency on audit quality. Legitimation theory and behavior theory used as …
This study was conducted to analyze the effect of the engagement period on audit quality in LQ 45 companies, the effect of KAP industry specialization in LQ 45 companies, the influence of KAP reput…
This research aims to analyze the effect of participation budget , budget emphasis and leadership style against budgetary slack at PT Bakrie Pasaman Plantations. Study this using primary data with …
The purpose of the study was to determine the influence of Religion, Culture, Morals, and Awareness of Individual Taxpayer Compliance. The research sample obtained was 100 respondents using the Slo…
Tujuan dari dilakukannya penelitian ini adalah untuk menguji dan menganalisis pengaruh profitabilitas, leverage, ukuran perusahaan, dan agresivitas pajak terhadap sustainability report. Jenis data …
Budgetary slack merupakan salah satu perilaku menyimpang yang membuat ketidakseimbangan terjadi antara anggaran yang disusun dengan potensi anggaran sesungguhnya. Penelitian ini bertujuan untuk men…
Wabah penyakit Covid-19 yang melanda dunia telah menimbulkan dampak multidimensi termasuk di bidang ekonomi dan sosial. Namun, di tengah pelemahan perekonomian nasional, menariknya industri Lembaga…
This study aims to determining how much influence deferred tax liability, tax planning, deferred tax assets and company size have on profit management. The sample in this study was chosen using pur…
This study aims to measure and analyze the effect of financial distress, management change, size of public accounting firm, audit fee, and audit tenure on auditor switching. The type of data used i…
The purpose of this research is find out how the effect of profitability, deffered tax expense, company size, and company age on tax avoidance. This study utilizes secondary data in the form of fin…
Penelitian ini bertujuan untuk menguji secara empiris pengaruh return on asset, leverage, current ratio, koneksi politik dan sustainability report terhadap tax avoidance. Pada penelitian ini, tax a…
This study aims to examine the effect of the effect of audit opinion, financial distress, company growth, roa changes, and management changes on auditor switching. The object of this study is a on …
This study aims to measure and analyze the effect of fraud hexagon on financial statement fraud. The independent variables used in this study are financial stability, financial targets, external pr…
This study aims to find out empirically the impact of profitability, earnings per share, audit committee, solvency, and business size on audit delay in basic and chemical industrial companies liste…
This research examines and provides the empirical evidence of the influence of learning goal orientation, proving performance goal orientation, avoiding performance goal orientation, and ego deplet…
Fraudulent financial statement is a type of fraud committed by companies by providing information to investors about the company’s best financial performance. This study aims to obtain empirical …
This study aims to analyze the effect of profitability, leverage, managerial ownership and audit committee on tax aggressiveness. The research of method use descriptive quantitative, the type of da…
The purpose of this study is to see the implementation of operational transactions Sales, Purchases, Cash Receipts and Cash Disbursements at the Palembang Al-Fath Bookstore related to the Cash on H…
This study aims to examine the influence of ethics orientation, perceived personal cost and professional commitment on internal whistleblowing intention by accounting bachelor students perspective.…
This study aims to examine and analyze the effect of capital intensity, profitability and corporate governance on tax aggressiveness. The type of data used in this study is secondary data in the fo…
There is increasingly difficult competition with the emergence of new private companies, both domestics and international companies. In order to become a market leader in an industrial sector, a co…
This study aims to examine what factors influence the performance of accounting information systems consisting of top management support, system user training, formalization of system development, …
The study aims to determine and analyze the effect of tax avoidance and sales growth on external funding in sub-materials and chemical manufacturing companies during the 2018-2021 period on the Ind…