This study aims to empirically examine the effect of tax, debt covenant, and profitability on transfer pricing decisions. The type of data used in this study is secondary data sourced from the Indo…
This study aims to analyze the effect of good corporate governance, firm size and profitability to earnings management. The independent variable in this study is good corporate governance with prox…
The aim of this study is to examine the effect of task complexity, time budget pressure, turnover intention, and auditors’ training activities on dysfunctional audit behavior. The population of t…
Penelitian ini bertujuan untuk mengetahui pengaruh pengungkapan Enterprise Risk Management (ERM), ukuran perusahaan, profitabilitas dan leverage terhadap nilai perusahaan. Jenis data yang digunakan…
This study aims to determine how the performance assessment of Bukit Asam Medika Hospital (RS.BAM) Tanjung Enim using the Balanced Scorecard during the Covid-19 Pandemic. To find out, the researche…
This research aims to examine influence of company complexity, company size, and size of the Public Accounting Firm on audit fee. The method used in this reseacrh is quantitative approach and the d…
Tujuan dari penelitian ini adalah untuk menguji pengaruh independensi, objektivitas, pengalaman kerja, pengetahuan, dan integritas terhadap kualitas hasil audit internal di Kota Palembang. Peneliti…
This study aims to empirically examine the effect of competence, independence, accountability, and motivation of auditors on audit quality. The research method used is multiple linear regression an…
ABSTRACT Investigation Of The Effect Of Diamond Fraud In Assessing Financial Statement Fraud In The Consumption Industry Sector Listed On The Indonesia Stock Exchange In 2017–2020 by: Febi Wirant…
This study aims to determine the effect of bank age, bank size, profitability and leverage on sharia compliance with AAOIFI in Indonesia. This study used secondary data from the Annual Report of Is…
This study aims to empirically examine the effect of the elements of fraud hexagon on financial statement fraud. In this study, financial statement fraud is proxied by the Beneish M-Score Model. Th…
Penelitian ini bertujuan untuk menganalisis kepatuhan wajib pajak orang pribadi di BPK Perwakilan Provinsi Sumatera Selatan dengan menggunakan theory of planned behavior dan kesadaran pajak. Peneli…
This study aims to find out empirically the effect of competence and independence in fact on the performance of the Government's internal auditor case study at the Inspectorate of South Sumatra Pro…
This study aims to determine the effect of technological progress and end use performance capabilities of Accounting Information Systems using the SimaPOS4 application as a supporting application a…
The number of Micro, Small and Medium Enterprises (MSMEs) has increased rapidly in Indonesia. Although MSMEs are experiencing rapid growth, the level of compliance of MSME actors in Indonesia in fu…
Tax planning is a strategy carried out by a company in reducing the tax burden so that the tax paid in accordance with the amount that has been set and does not greatly reduce the profit of the com…
The purpose of this study was to determine the effect of intellectual capital and return on assets on firm value. The intellectual capital variable is calculated using the Value Added Intellectual …
This study aimed to analyze the factors that influence individual taxpayer compliance. This research data is qualitative with non-probability sampling method, and used accidental sampling technique…
This study aims to examine the effect of financial distress, profitability, and disclosure of the provision of going concern audit opinion on property and real estate sector companies listed on the…
This research aims to determine the role of internal audit in the implementation of good corporate governance. The methods of data analysis used is descriptive qualitative method and data collectio…
The purpose of this study was to determine the effect of Return On Assets, Leverage, Firm Size, Institutional Ownership and Capital Intensity on Tax Avoidance. The population in this study are manu…
This study was aimed to determine, describe and analyze the effectiveness of the implementation of the Motor Vehicle Tax Whitening Program in Pagaralam City. The type of this research is qualitativ…
This research aims to test the effect of company size, profitability, Solvency and Liquidity on audit delay. This research was conducted on basic industrial companies & chemicals listed on the Indo…
The study aims to examine the effect of Tax Aggressiviness, Corporate Social Responsibility, and Independent Commissioner on Sustainability Report. The data type in this research was secondary data…
This study aims to examinethe effect ofthe tax system, tax sanctions and tax rates on tax evasion. The type ofdata used in this study si primary data using quantitative methods. Thepopulation in th…
Accounting conservatism is a cautious reaction given by companies to deal with uncertainty by considering and ascertaining risks and uncertainties. Factors known to influence accounting conservatis…
The study aims to determine the effect of technological advances and end user ability to the accounting information system performance using top management support as moderating variable on Hospita…
This study aims to determine the partial and simultaneous effect of profitability (ROA), firm size, leverage (DER), and managerial ownership on income smoothing. This research was conducted using q…
This study aims to analyze the influence of manager behavior, fraud risk elements, and integrity on asset misappropriation at a banking branch office in Palembang. The population of this research i…
Tax is a very important element for a country. This is because most of the state's revenue comes from the tax sector. This study aims to reexamine the effect of financial distress, earnings managem…