A kind of information disclosure made by the company to its stakeholders is disclosure of corporate social responsibility (CSR). This study aims to analyze the effect of company size, profitability…
Studi ini bertujuan untuk mengetahui pengaruh Personal Background dan Pengetahuan Tentang Pengelolaan Keuangan Daerah Terhadap Peran Auditor Inspektorat Dalam Pengawasan Keuangan, Studi kasus Inspe…
This research aims to determine whether there is an influence between the timeliness of submitting financial reports, audit opinions, and KAP reputation on investor reactions in property and real e…
This research aims to find out and compare whether there are significant differences in Profitability, Islamicity Performance Index, and Intellectual Capital of Sharia Banks in Indonesia before and…
This study aims to determine the influence of budgetary participation on managerial performance with organizational commitment as a moderating variable at Siti Khadijah Islamic Hospital, Palembang,…
This research aims to empirically test the influence of tax planning, deferred tax expenses and free cash flow on earnings management of manufacturing companies in the food and beverage sub-sector …
This research aims to investigate the influence of Intellectual Capital, Islamicity Performance Index, and Corporate Social Responsibility on the Financial Performance of Islamic Banks in Indonesia…
This research aims to analyze the effect of profitability, leverage, company size, and audit fees on audit report lag with KAP reputation as a moderating variable. The population used in this study…
This study aims to compare the financial performance of companies before and during the Covid-19 pandemic. The research object is general insurance companies listed on the BEI from 2016 to 2023. Th…
The aim of this research is to collect empirical data by modifying the research object, namely the financial reports of manufacturing companies listed on the Indonesia Stock Exchange for the last f…
This research aims to empirically test the relationship between managerial ability and accounting conservatism with financial distress and auditor tenure as moderating variables. This research uses…
This research aims to analyze the influence of Profitability, Sales Growth and Corporate Social Responsibility on Tax Avoidance in property and real estate companies listed on the Indonesia Stock E…
This research aims to get the empirical evidence of the effect of enviromenal uncertainty, leverage, and liquidity, toward tax avoidance in Indonesia pharmacy companies listed on Indonesia Stock Ex…
This study aims to examine the influence of Sharia Compliance and Islamic Corporate Governance on financial performance using secondary data in the form of annual reports from 8 selected Islamic co…
This research aims to empirically test the relationship between corporate social responsibility, management compensation, foreign directors and tax avoidance which is moderated by the gender divers…
This research aims to determine the influence of taxpayer awareness, quality of tax services and commitment to tax sanctions on land and building tax payments in Cengal District. The type of resear…
, Edisi kali ini menampilkan 7 Artikel: 1. Rereading the Mathnawi of Mawlana Jalal Al Din Rumi from the standpoint of ethics management in the public sector, Yasar Uzun 2. Assessing the developme…
Penelitian ini dilakukan untuk menganalisis pengaruh financila perfomance yang terdiri dari return on Asset (ROA) dan Return on Equity(ROE) dan Islamic Corporate Governance (ICG) terhadap pengungka…
Edisi kali ini menampilkan 6 Artikel: 1. ANALYSIS OF BPK LEGAL BASIS FOR FORESIGHT AUDITORS FOR THE ACCELERATED ACHIEVEMENT OF THE SUSTAINABLE DEVELOPMENT GOALS, Angga Kiryaditama Putra 2. THE EF…
Edisi kali ini menampilkan 6 Artikel: 1. EXPLAINING EXISTING PERFORMANCE OF INDONESIA’S AUDIT BOARD: INFORMAL NETWORKS, CONSTITUTIONAL MAKERS’ DECISION, AND CONSTITUTIONAL REFORM, Adfin Rochm…
Indonesia has a significant potential to enhance income distribution among Muslim communities, particularly through Zakat, Infaq, and Sedekah (ZIS). Despite the positive trend in zakat collection f…
This study aims to examine the effect of company size, company risk, company profitability, and company complexity on audit fee. The population used in this study are State Owned Enterprise (BUMN) …
This reseach aims to analyse the effect of transfer pricing, thin capitalization, tax haven utilization and environmental social governance on tax aggressiveness. The type of data in this study is …
This research aims to provide empirical evidence on the influence of managerial ownership, growth opportunities, financial distress, and leverage on accounting conservatism. The sample used in this…
This research aims to test and analyze the influence of liquidity, corporate social responsibility (CSR), and company size on tax aggressiveness. The population in this study are companies in the b…
This research aims to test and analyze the influence of wealth, intergovernmental revenue, fiscal decentralization, and size on local government performance. The type of data in this research is se…
This study aims to examine the effect of capital intensity, litigation risk, and foreign ownership on accounting conservatism. The object of this research is property and real estate companies list…
This study aims to obtain empirical evidence regarding the potential bankruptcy of manufacturing companies that apply green accounting analyzed using Altman Z-Score and the effect of the Altman Z-S…
This research aims to test whether personality type, training and brainstorming on the auditor's ability to detect a fraud. The population usedthis research are external auditors who work in public…
This research aims to examine the influence of company size, institutional ownership, litigation risk, and financial distress on green accounting in energy sector companies listed on the Indonesian…