This study aims to examine the influence of the audit committee, CEO duality, profitability, leverage, company size, and complexity of company operations on the timeliness of financial reporting. T…
This study aims to analyze and find empirical evidence on the effect of environmental social governance and green innovation on firm value with firm size as a moderating variable. The population of…
This study aims to analyze the effect of environmental, social and governance (ESG) and capital structure on financial performance. The type of data in this study is secondary data in the form of a…
This study aims to analyze the influence of management accounting information systems, performance measurement systems, and decentralization on managerial performance. The data used in this study a…
Tax compliance refers to the ability and willingness of taxpayers to fulfill their tax obligations in accordance with tax laws. This study aims to examine the effect of Government Regulation No. 55…
This research aims to analyze the influence of environmental, social and governance (ESG), leverage and capital intensity on tax avoidance. The type of data in this research is secondary data in th…
Tax avoidance is a strategy of taxpayers to legally reduce tax payments by exploiting loopholes in tax regulations. This study aims to examine the effect of thin capitalization, capital intensity, …
Penelitian ini bertujuan untuk menganalisis pengaruh institutional ownership, capital intensity, dan sales growth terhadap agresivitas pajak dengan firm size sebagai variabel moderasi. Agresivitas …
Penelitian ini bertujuan untuk menguji secara empiris dan menganalisis pengaruh financial distress, transfer pricing, dan intensitas persediaan terhadap penghindaran pajak pada perusahaan pertamban…
This study aims to examine the influence of earnings management proxied by discretionary accruals in the Modified Jones Model, good corporate governance proxied by the audit committee, and leverage…
This study aims to analyze the effect of financial distress, audit fee, and change of management on auditor switching. The sample for this study is non-financial sector companies that listed on the…
This study aims to compare and analyze the application of sustainable finance in sharia and conventional commercial banking in Indonesia as measured using the Financial Services Authority Regulatio…
Fraudulent Financial Reporting refers to the manipulation of financial statements that can harm various stakeholders, including investors and creditors. Factors such as profit pressure and earnings…
Fraud is one of the major issues in the business world, especially in the BUMN sector, which plays a strategic role in the national economy. GCG is measured by the frequency of audit committee meet…
This study aims to analyze the effect of Accounting Conservatism and Managerial Ownership on Earnings Management listed on the Indonesia Stock Exchange during the 2019-2023 period. The method used …
This study aims to examine the effect of digital transformation, internal control and earnings management on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange (IDX) fo…
This study aims to analyze the effect of sustainability report disclosure, capital intensity, liquidity, and inventory intensity on tax aggressiveness in manufacturing companies listed on the Indon…
This study aims to determine the Effect of Service Quality, Tax Sanctions, and Motor Vehicle Tax (PKB) Whitening on Tax Revenue at the South Sumatra Provincial Bapenda Office, UPTB, Prabumulih City…
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…