This study aims to examine the effect of tunneling incentive, intangible assets, and exchange rates on transfer pricing. The objects of this study are non-cyclical sub-consumer companies listed on …
This research was conducted to empirically examine the influence of the proportion of independent commissioners, the size of the board of commissioners, institutional ownership, tax avoidance, and …
This study aims to analyze the effect of financial distress, audit opinion, key audit matters, and company characteristics on audit delay in manufacturing companies listed on the Indonesia Stock Ex…
This study aims to examine and analyze the factors influencing profitability. The variables used in this research include the Independent Board of Commissioners, Institutional Ownership, and the Va…
This research aims to examine the influence between machiavellism, religiousity and love of money on academic fraud with ethical perceptions as mediation variables. The population of this study was…
This study aims to analyze the factors that influence audit delay with audit quality mediation in state-owned companies listed on the Indonesia Stock Exchange in 2020-2023. The number of research s…
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 research aims to test and analyze the influence of earnings management, profitability and liquidity on financial performance. The population in this study are plastic and packaging subsector m…
This study aims to examine the effect of tangibility, asset turnover and leverage on financial performance. The population on this study was mining sector companies that listed on Indonesia Stocks …
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh financial distress, ukuran dewan direksi, ukuran komisaris independen, ukuran komite audit, ukuran perusahaan, dan sales growth terh…
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh capital intensity, inventory intensity, leverage, profitabilitas, dan likuiditas terhadap agresivitas pajak. Populasi pada penelitia…
This study aims to analyze the Effect of the Independent Board of Commissioners, Institutional Ownership, Managerial Ownership and Audit Committee on Tax Avoidance with Profitability as an Interven…