Capital structure is a permanent source of spending that includes debt and equity capital. Meanwhile, the financial structure reflects the consideration of all debts (long-term and short-term) with…
Firm value is a way for investors to view the success of a company before they decide to invest. This study aims to obtain empirical evidence about the influence of corporate social responsibility …
Financial statements are an important element of a set of accounting processes that have long been useful for decision making. Financial statements are a form of a series of accounting that is prep…
This study aims to empirically examine the relationship between audit committee financial expertise, audit committee industry expertise, audit committee legal expertise and audit committee gender d…
Tujuan dari penelitian ini adalah untuk menguji dan menganalisis pengaruh corporate social responsibility dan good corporate governance (frekuensi rapat dewan komisaris, keberagaman gender pada dew…
The purpose of this study was to examine the effect of the use of information technology, user participation, and technical ability of users regarding the effectiveness of accounting information sy…
The purpose of this study is to examine how tax expense, foreign ownership, thin capitalization, tax haven utilization, and tunneling incentives influence transfer pricing decisions with financial …
This study aims to examine the effect of the Financial Distress, Quality Audit Risk, and Opportunities to Manipulate Income with control variable, namely Leverage to Auditor Switching before and du…
This study aims to determine whether the influence of student perceptions of work pressure, independence threats, and practice permit requirements have an effect on to become a public accountant. T…
This study aims to determine and examine the effect of earnings management, corporate risk as a proxy for financial distress has an effect on tax aggressiveness. And to find out and test the effect…
This study aims to examine the effect of auditor quality on real activity manipulation. The type of data used is secondary data in the form of company annual reports. The method used in this study …
This study intend to know factors that affects the intention of accounting students at Sriwijaya University towards whistleblowing. By using the Theory of Planned Behavior. This study descriptive q…
This research aims to get the empirical evidence of the effect of workload, auditor experience, personality, and skepticism professional on auditor experience to detecting fraud. Attribution theory…
This research was conducted at the Jambi Province BKSDA. This study aims to examine the role of the internal control system and compliance with financial accounting standards on fraud prevention at…
The purpose of this study is to find out and analyze whether there are differences in field dependent cognitive style and field independent cognitive style in the desire to detect fraud in accounti…
This research aims to test whether the size of the company, leverage, profitability, and audit committee affect audit delay in the LQ45 companies using a sample of LQ45 companies listed on the Indo…
This study aims to measure and analyze the effect of professional skepticism, internal locus of control, and external locus of control on auditors' dysfunctional behavior. The population in this st…
This study aims to determine the effect of Audit Committee Size, Frequency of Audit Committee Meetings, Audit Committee Financial Expertise and Quality of External Auditors on Disclosure of Intelle…
This study aimed to examine the influence of audit quality and opinion shopping towards the opinion acceptance of going concern audit. The type of data was used on this study is the secondary data.…
The purpose of this study is to examine and analyze the effect of good corporate governance, conservatism, firm size, and leverage on earnings management of stock exchange in 2014- 2020. Data obtai…
The purpose of this research examined the effect of tax avoidance and good corporate governance (independent commissioners, managerial ownership, institutional ownership, audit quality and concentr…
The purpose of this study is to determine the existing manual revenue cycle accounting information system used by Adiwarna Store; and to design a new improved and computerized accounting informatio…
This study aims to examine the effect of taxes, tunneling incentives and bonus mechanisms on transfer pricing, which consists of three independent variables, namely taxes, tunneling incentives, and…
The Purpose of this study is to empirically examine the effect of leverage and profitability on tax aggressiveness, as well as the moderating effect of firm size on the effect of leverage and profi…
This study aims to determine the influence of professionalism, competence, and professional ethics on materiality considerations. This study was conducted by quantitative methods. The population wa…
Auditor switching is a change of auditors by the company based on the decisions made by the company's management which will later choose a new auditor to examine the company's financial statements.…
Penggelapan pajak merupakan perbuatan melanggar undang undang perpajakan, misalnya wajib pajak menyampaikan atau melaporkan jumlah penghasilan yang lebih rendah daripada yang sebenarnya di dalam Su…
This study aims to analyze the effect of tax evasion, tunneling incentive, and audit committee on the preparation of the sustainability report. The population in this study are mining companies lis…
This study was conducted to examine the effect of disclosure of corporate social responsibility, independent commissioners and capital intensity on tax aggressiveness in food and beverage sub-secto…
Tujuan yang ingin dicapai dalam penelitian ini adalah untuk mengetahui apakah terdapat perbedaan kinerja keuangan sebelum dan selama covid-19 pada perbankan syariah di Indonesia dan Malaysia. Denga…