Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh pengaruh return on asset (ROA), return on equity (ROE) dan earning per share (EPS) terhadap nilai perusahaan pada perusahaan jasa su…
This study aims to determine the effect of tax avoidance on firm value with a tax expert as a moderator and firm size as a control variable. The research approach used in this research is quantitat…
This study aims to determine the effect of perceived convenience and perceived usefulness on the use of E-filing. The type of data used in this study is quantitative. The research data was obtained…
Penelitian ini menganalisis pengaruh capital intensity, laverage, likuiditas, coporate social responsibility dan kompensasi rugi fiskal terhadap penghindaran pajak. Teknik pengambilan sampel yang d…
This study aims to test the elements of fraud in the Pentagon fraud theory against indications of fraudulent financial reporting in construction sector companies in Indonesia in 2019-2021. The inde…
This study aims to examine the effect of management accounting system, management control system and enviromental uncertainty on managerial performance at PT. Kosindo Supratama. The sample in this …
The implementation of good corporate governance in the business entity becomes an urgency and this must be considered to apply to small-scale business entities such as Village-Owned Enterprises (BU…
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh pajak, tunneling incentive, intangible assets, dan firm size terhadap keputusan transfer pricing pada perusahaan pertambangan yang t…
Penyebab kerusakan lingkungan akibat ketamakan dalam pengambilan sumber kekayaan alam adalah industri semen. Perusahaan yang bergerak di bidang industri semen ialah PT. Semen Baturaja, (Persero) Tb…
This study aims to analyze the effect of firm size, institutional ownership, family ownership and accounting conservatism on Tax Avoidance. The data in this study used a quantitative descriptive me…
This study aims to examine the effect of corporate profitability, corporate risk, audit report lag, dan CEO’s gender on audit fees as well to determine the differences in independent variables an…
This study aims to examine the effect of applying reward and punishment on decisionsin carrying out creative accounting practicesat the Financial Administration Division of PT PUSRI Palembang. The …
This research aims to determine the effect of profitability, leverage, sales growth, and firm size on tax avoidance. This research focuses on mining and agricultural sector companies listed on the …
This research aims to determine whether the Islamicity Performance Index Maqashid Index, and Islamic Social Reporting has an effect on profitability using secondary data in annual report from 10 se…
An accounting information system is an organizational element that collects, categorizes, categorizes and processes as well as analyzes financial data on sales and cash purchases. This will be rela…
This study aims to examine empirically the effect of size, profitability, capital intensity, and inventory intensity on effective tar rate in food and beverage companies listed on the Indonesian St…
Profitabilty is the result of decision making policies by management. Profitability ratios are used to measure the amount of profit earned by the company. The purpose of this study was to examine t…
This research aims to determine the influence of capital structure, dividend policy, investment decisions and company size on company value. The sample in this research is manufacturing companies l…
This study aims to examine and analyze the direct and indirect effect of profitability, liquidity, asset structure, and sales growth on firm value with capital structure as a mediating variable. Th…
This study aims to empirical test the influence of tax avoidance, independent commissioners, audit committees, profitability and capital intensity on company value in banking companies listed on th…
This study aims to determine the influence of forensic audit, investigative audit, fraud reporting on fraud detection in BPKP representatives of South Sumatra Province. The research method uses Str…
This study aims to examine empirically the effect of audit tenure, audit rotation, and auditor specialization on audit quality in manufacturing companies in the consumer goods sector listed on the …
This study aims to obtain empirical evidence regarding the effect of Financing Risk, Liquidity Risk, and Capital Adequacy of Profitability. The method used in the study is a quantitative method wit…
The study aims to examine the influence of tax knowledge, money ethics, and the tax system on tax evasion. This study uses primary data by distributing questionnaires directly to individual taxpaye…
The survival of a company depends on the support of stakeholders, this support must be sought and this is one of the activities of the company, so it can be said that the more or the stronger the s…
This study aims to examine the effect of profitability, liquidity and audit opinion on audit delay. This study uses a quantitative approach with secondary data types. The population in this study a…
This study aims to determine the effect of financial and non-financial factors on earnings management. The financial factors used are financial distress and free cash flow, while the non-financial …
This research aims to examine the influence of Firm Size, Leverage, Return On Assets, and Inventory Intensity on Tax Management. This research is quantitative descriptive research. The data used in…
This study aims to empirically examine the effect of auditor industry specialization, audit tenure, and independent commissioners on audit report lag. This study uses quantitative approach. The pop…
This research was aimed to measure and determine the influence of firm size, inventory intensity, fixed asset intensity, and sales growth on tax avoidance actions of primary consumer goods companie…