Penelitian ini bertujuan untuk menguji pengaruh praktik laporan keberlanjutan yang diproksikan dengan Sustainability Reporting (SR), Standar GRI (GRI), dan External Assurance (SA) terhadap kinerja …
The purpose of this study was to determine the effect of audit complexity,independent commissioners, foreign ownership, audit tenure, KAP reputation, and bankruptcy prediction on audit delay in con…
Perencanaan pajak merupakan langkah-langkah yang diambil oleh korporasi untuk meminimalkan kewajiban pajaknya. Tujuan penyiapan pajak adalah untuk mengurangi penghasilan kena pajak seminimal mungki…
This research aims to test and analyze the effect of leverage, return on assets, and total asset turnover on eco-efficiency. The population in this research is Companies listed on the Indonesia Sto…
This research aims to determine the influence of Liquidity, Leverage and Profitability on Company Value in Transportation and Logistics Subsector Service Companies. This research was carried out us…
This research aims to test whether audit fees, audit rotation, industry specialization auditor, and company size have an effect on audit quality. This research was conducted on consumer goods indus…
This research aims to find out the correlation between Related Party Transactions (X1) and Profit Management (Y) in the financial reports of Manufacturing Companies Listed on the Indonesia Stock Ex…
This research aims to examine the effect of audit temure, audit rotation and auditor reputation on financial sector companies listed on the Indonesia Stock Exchange. The type of data used in this r…
This research aims to analyze the factors influencing capital structure. The object of this research is companies in the property and real estate subsector listed on the Indonesian Stock Exchange f…
The study aims to analyze the effect of financial conditions, profitability, debt, activities and management plan on going concern audit opinion. The sampel for this study is transportation & logis…
Daun singkong (Manihot esculenta Crantz.) terbukti sebagai antibakteri karena kandungan senyawa rutin yang tinggi. Transfersom mampu berpenetrasi melintasi stratum korneum untuk meningkatkan efek a…
This study aims to investigate the influence of financial management, good governance, internal control, and human resource quality on government performance in Regional Apparatus Organizations in …
This research aims to determine the effect of transfer pricing and thin capitalization on tax avoidance with the role of Corporate Social Responsibility (CSR) as a moderating variable. This researc…
This study aims to analyze the effect of financial distress, audit report lag and debt default on going concern opinion with audit reputation as a moderate variable. The sample for this study is en…
The study aims to analyze the effect of good corporate governance, which includes the board of commissioner, the board of directors, audit committee, managerial ownership, and institutional ownersh…
This research aims to examine the effect of corporate governance, leverage, liquidity and profitability on tax aggressiveness in IDX30 companies listed on the IDX in 2019-2022. The samples selected…
Tax aggressiveness is an act of tax planning that is deliberately carried out by companies to minimize taxable income, aims to reduce tax obligations. This study aims to analyze the effect of CSR, …
This research aims to analyze the factors influencing the compliance of corporate taxpayers in Ogan Komering Ulu Regency. Data were collected through a questionnaire from 170 respondents who own bu…
This research aims to empirically examine the effect of board of directors characteristics and ownership concentration on accounting conservatism. The characteristics of the board of directors were…
This study aims to test and analyze the effect application of the e-filing system and tax volunteers in reporting annual tax returns on taxpayer compliance. The research uses quantitative methods, …
This research was conducted to see how the application of sharia business ethics affects the development of cooperative progress at BMT Insan Mulia Palembang. This research uses qualitative researc…
This study aims to determine the effect of audit opinion, audit committee, audit risk and management turnover on audit fees. The object of this research is a Banking Company listed on the IDX. This…
This research aims to analyze the effect of profitabilitas, leverage, and company size on tax avoidance. The population used in this study are property and real estate sector companies listed on th…
This study aims to examine the effect of auditor specialization, managerial ownership, and leverage on earnings management with firm size as a control variable. The study adopts a quantitative appr…
This research aims to examine the effect of E-Budgeting, Accessibility and Accounting Information Systems on Regional Financial Management Accountability with the Internal Control System as a Moder…
This research aims to examine the effect of tax knowledge, tax socialization, tax rates and tax sanctions on the compliance of MSME taxpayers in Palembang City. The method in this study uses quanti…
This study aims to analyze the influence of carbon performance and financial performance on carbon emissions disclosure among industrial companies in the Asia-Pacific region. Carbon emissions discl…
This study aims to examine the effect of tax planning, asset growth, capital structure, environmental social and governance on firm value. The population used in this study were all manufacturing i…
This study aims to examine the impact of Fine Exemption, Name Change Fee Exemption, Progressive Tax Exemption on taxpayer compliance. The research focuses on motor vehicle taxpayers at the Regional…
Penelitian ini bertujuan untuk menguji pengaruh Free Cash Flow (FCF), Leverage yang diproksikan dengan Debt to Equity Ratio (DER), dan Profitabilitas yang diproksikan dengan Return On Assets (ROA) …