This study aims to examine the influence of CFO characteristics on audit fees. The CFO characteristics observed include CFO tenure, CFO's accounting background, and CEO-CFO tenure consistency. The …
This study aims to examine the impact of Environmental, Social, and Governance (ESG) performance and capital intensity on tax avoidance practices, as proxied by the Cash Effective Tax Rate (CETR). …
Tax avoidance is a tax planning strategy that is deliberately carried out by companies using methods that do not violate tax laws in order to minimize tax burden, aiming to maximize company profits…
This study aims to examine the effect of profitability, firm size, liquidity, and environmental, social and governance on firm value. The object of this research is all companies listed on Indonesi…
This study aims to empirically examine the effect of managerial ownership variables, independent commissioners, audit report lag, audit tenure and audit quality on the integrity of financial statem…
This study aims to examine the effect of audit report lag, good corporate governance which is proxied by institutional ownership, managerial ownership and independent board of commissioners, audit …
This study aims to examine the influence of pressure, opportunity, rationalization, capability, collusion, arrogance and obsession on fraudulent of financial statements in Indonesian non-financial …
Penelitian ini bertujuan untuk menguji pengaruh Islamic Corporate Governance (ICG) dan Islamicity Performance Index (IPI) yang diproksikan oleh Profit Sharing Ratio (PSR), Zakat Performance Ratio (…
Tujuan riset ini diperuntukkan sebagai sumber untuk mengetahui perbedaan reaksi pasar melalui security return variability dan trading volume activity sebelum dan sesudah peristiwa pengumuman right …
This study aims to analyze the influence of Environmental Management Accounting (EMA) and Green Transformational Leadership (GTL) on environmental performance in hotel companies in Palembang. The s…
This research aims to empirically examine the relationship between ownership structure and sustainability report on tax avoidance. The type of data used in this research is secondary data listed on…
This study aims to examine the effect of accounting profit, profitability proxied by Return On Equity (ROE), company size and Good Corporate Governance (GCG) proxied by institutional ownership on I…
This study aims to examine the effect of the characteristics of the Sharia Supervisory Board (SSB), including the number of members, meeting frequency, education level, and gender diversity, as wel…
This research aims to test and find out the influence of Dividend Policy, Leverage and Company Size on Company Value. The population used in this study are Food and Beverage Subsector companies lis…
This study aims to analyze the impact of audit fees, audit tenure, company size, and auditor reputation on audit quality in the manufacturing sector listed on the Indonesia Stock Exchange during th…
This study aims to determine the effect of tax knowledge, taxpayer awareness and tax sanctions on individual taxpayer compliance in Muara Enim Regency. The population in this study were individual …
This study aims to determine the effect of ownership structure and company growth on company value. Using a panel data approach, this study places ownership structure as an independent variable con…
Buku Akuntansi Koperasi ini, menjelaskan akuntansi koperasi secara sederana dan praktis tentang sistem, metoda, dan analisis laporan keuangan koperasi; sehingga diharapkan para pembaca dapat dengan…
Buku Akuntansi Syariah di Indonesia Edisi 2 Revisi ini merupakan buku pengantar mengenai penerapan akuntansi syariah yang sesuai dengan ketentuan dan perundang- undangan di Indonesia, Kerangka dasa…
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…