This study aims to examine the effect of information asymmetry, capital structure, free cash flow, and operating cash flow on earnings management, as well as to test the differences in the independ…
This study aims to analyze and provide empirical evidence on the effect of profitability (PRO), firm size (UP), and cash holding (CH) on firm value (NP) with environmental costs (BL) as a moderatin…
Self Assessment System is a system designed to facilitate taxation activities, granting taxpayers the trust to manage their tax obligations independently. The effectiveness of the Self Assessment S…
This study aims to examine the effect of audit tenure, audit fee, audit rotation, and company size on audit quality (study in food and beverage subsector companies listed on the Indonesia Stock Exc…
Penelitian ini bertujuan untuk menguji pengaruh rasio keuangan, pengungkapan ESG, dan manajemen risiko dalam mendeteksi kecurangan laporan keuangan. Objek dalam penelitian ini adalah perusahaan sek…
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…
his study aims to examine the effect of deferred tax expense, tax planning, and deferred tax asset on earnings management. The population in this study are manufacturing companies listed on Indones…
This research aims to analyze the growth rate, contribution, and effectiveness of Property Tax (PBB-P2), Land and Building Acquisition Tax (BPHTB), and Groundwater Tax on the local revenue of Palem…
This research aims to empirically test the influence of institutional ownership, independent commissioners, profitability and company size on Corporate Social Responsibility (CSR) disclosure in man…
This study aims to empirically test the influence of tax planning, capital structure, firm size, and dividend policy on LQ45 companies listed on the BEI for the period 2018 - 2022. Based on the pur…
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 …
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 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 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 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 …
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…
This study aims to determine the influence of budgetary participation on managerial performance with organizational commitment as a moderating variable at Siti Khadijah Islamic Hospital, Palembang,…
This research aims to empirically test the influence of tax planning, deferred tax expenses and free cash flow on earnings management of manufacturing companies in the food and beverage sub-sector …
This research aims to investigate the influence of Intellectual Capital, Islamicity Performance Index, and Corporate Social Responsibility on the Financial Performance of Islamic Banks in Indonesia…
This research aims to analyze the effect of profitability, leverage, company size, and audit fees on audit report lag with KAP reputation as a moderating variable. The population used in this study…