This study aims to empirically test the relationship between accounting conservatism and audit fee and auditor choice with Environment, Social, Governance as a moderating variable. The object of th…
“This research aims to test and analyze the impact of implementing government accounting standards, internal control, human resource competence, and good governance on the quality of the South Su…
This study aims to examine the mediation of Environmental, Social, and Governance (ESG) practices on the relationship between board characteristics and tax avoidance in non-financial companies. The…
This study aims to empirically examine the effect of company size, operating profit and loss, and level of profitability on audit delay in consumer goods sector companies listed on the Indonesia St…
This study aims to analyze the influence of auditors' competence,independence, ethics, and work experience on audit quality, using task-specific knowledge as a moderating variable. The background o…
Penelitian ini bertujuan untuk mengevaluasi pelaksanaan penerapan pengendalian internal atas fungsi penjualan pada PT. Risky Putra Pradana. Jenis penelitian yang digunakan dalam penelitian ini adal…
The government is considered successful if it can effectively manage its administration to provide welfare to the entire society. The performance of government agencies is closely related to superv…
This research aims to empiricay test the influence of green accounting, environmental performance, capital structure and company size on the financial performance of coal mining companies listed on…
This study aims to evaluate the performance of RS Tk. II dr. Ak Gani using the Balanced Scorecard (BSC) approach, which encompasses four main perspectives: financial, customer, internal business pr…
This research aims to analyze the influence of environment, social and governance (ESG), leverage and sales growth on tax avoidance. The type of data in this research is secondary data in the form …
Penelitian ini bertujuan untuk mengetahui pengaruh stabilitas keuangan, tekanan eksternal, target keuangan, pengawasan yang tidak efektif, dan rasionalisasi terhadap pendeteksian kecurangan laporan…
This study aims to analyze the effect of firm size, leverage, profitability, and fixed asset intensity on the effective tax rate of companies in the oil, gas and coal subsector listed on the Indone…
This study aims to analyze the effect of profitability, capital intensity, and company size on tax aggressiveness in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the …
This research aims to test and find out the influence of Institutional Ownership, Managerial Ownership, Public Ownership and Environmental Social Governance (ESG) on Tax Aggressiveness. The populat…
Tax avoidance is a legal or illegal practice carried out by companies to minimize the tax obligations that companies raise by taking advantage of loopholes in tax regulations. This study aims to de…
Corruption is one of the main obstacles to development and welfare in many countries, including Indonesia. This study aims to examine the effect of financial performance as measured by the ratio of…
This study aims to examine the effect of audit report lag, financial distress, leverage, and audit fees on auditor switching. The population of this research consists of all companies listed in the…
Konflik Israel-Palestina berdampak global, termasuk pada aspek ekonomi perusahaan-perusahaan yang terlibat langsung maupun tidak. Eskalasi tahun 2021 dan gerakan Boikot, Divestasi, dan Sanksi (BDS)…
This research aims to obtain empirical evidence of the influence of profitability, audit fees, audit committees, and audit quality on the integrity of financial reports. The population in this rese…
The purpose of this research is to determine and analyze the effect of auditor integrity on audit quality, the effect of auditor independence on audit quality, the effect of auditor professionalism…
This research aims to determine the influence of Inventory Intensity, Corporate Social Responsibility, and Profitability on Tax Avoidance. The population in this research is Property and Real Estat…
This study aims to measure audit structure, role conflict, role vagueness, organizational commitment and leadership style in influencing auditor performance. The population in this study is KAP aud…
This study aims to understand the role of internal audit in improving operational effectiveness at PT Medcoenergi. The approach used in data collection involved a series of methods, including the u…
The role of women at top management level in improving company financial performance and involvement in environmental responsibility is still being debated to this day. This research aims to invest…
This study aims to discover probable fraudulent financial reporting, evaluate company's health level and examine the potential correlation between the level of financial health and fraud. This rese…
Pngantar akuntansi sebagai referensi pendukung mata kuliah akuntansi yang menambah pengetahuan mahasiswa tentang akuntansi dan bisnis
Tax socialization is an effort carried out by the Regional Revenue Office to increase the awareness and compliance of Rural and Urban Land and Building Taxpayers in fulfilling their tax obligations…
This study aims to analyse the effect of perceived ease of use, perceived usefulness and system quality on the intention to use the Core Tax Administration System (CTAS). The research method used i…
This research aims to empirically test the influence of regional government financial characteristics consisting of regional government age, regional government size, level of dependency, legislati…