saif ALI

The Contribution Of Digital Transformation Governance To Enhancing The Reliability Of Financial Reports: An Analytical Study Of The Opinions Of A Sample Of Employees In The Accounting, Auditing, And Internal Control Departments At The General Directorate

Accounting

This research aims to explore the contribution of digital transformation governance to enhancing the reliability of financial reports. This is achieve...

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The study "The Contribution Of Digital Transformation Governance To Enhancing The Reliability Of Financial Reports" addresses a highly relevant and ti...

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FX Willy Ari Pamungkas, Novera Ermina Putri, Poltak Maruli John Liberty Hutagaol

Mitigasi Volatilitas Transfer Pricing: Bukti Empiris Robustitas Interquartile Range melalui Simulasi Data Ekstrem

Accounting

This study evaluates the robustness of the Interquartile Range (IQR) method in determining the Arm's Length Range for transfer pricing compliance with...

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Hendi Hendi, Budi Harsono, Novi Novi

Mutual Scholastic Background Between Executives and Auditors in Audit Fees Settings

Accounting

This study investigates how social connections between senior executives particularly chief executive officers (CEOs) and chief financial o...

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Anggun Yantika, Januar Eko Prasetio

Pengaruh Financial Target, Market Competition, dan Political Connection terhadap Kecurangan Laporan Keuangan

Accounting

Performance pressure and operational complexity in the raw materials sector heighten vulnerability to financial statement fraud, driven by...

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Fitri Takbirani, Nurzi Sebrina

Hubungan Financial Expert CEO dengan Earnings Management saat Perusahaan Melakukan Aksi Korporasi Initial Public Offerings: Studi Kasus Perusahaan Nonkeuangan yang IPO Tahun 2021-2023

Accounting

This study examines the effect of CEO financial expertise on earnings management in non-financial firms conducting Initial Public Offerings (IPOs) in...

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This study tackles a pertinent and timely topic concerning the interplay between CEO financial expertise and earnings management practices within Indo...

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Nathania Rachel Queen Rondonuwu, Jullie Jeannete Sondakh, ⁠Anneke Wangkar

Sustainability reporting, liquidity, and audit report lag: Evidence from Indonesian mining companies

Accounting

The interval between a company's fiscal year-end and the issuance date of the independent auditor's report or Audit report lag (ARL) is a critical ind...

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Fredrik Bastian Kawani, Novi Maryam Lempao, Feliks Arfid Guampe

Bridging Psak 69 And Smallholder Plantation Accounting: Fair Value Constraints And Simplified Reporting

Accounting

The gap between PSAK 69, which requires biological assets to be measured using fair value, and accounting practices in Indonesian smallholder plantati...

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Kinanti Ranum Falina, Retno Yuni Nur Susilowati

The Effect of Corporate Social Responsibility (CSR) Disclosure and Political Connection on Corporate Tax Avoidance

Accounting

This study investigates the effect of Corporate Social Responsibility (CSR) disclosure and political connection on corporate tax avoidance among minin...

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This study addresses a highly pertinent and complex issue at the intersection of corporate governance, ethics, and public finance: the relationship be...

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Yohanes Sri Guntur, Maria Goretti Kentris Indarti, Pancawati Hardiningsih, Jacobus Widiatmoko

Do Ethical Standards Matter? Evidence on Auditor Behavior and Audit Quality

Accounting

Financial reporting integrity is heavily reliant on audit quality. This research explores the effect of auditor attributes, specifically integrity and...

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Vesti Warohmah, Rosyid Nur Anggara Putra

Pengaruh Struktur Kepemilikan dan Income Smoothing pada Keinformatifan Laba Akuntansi

Accounting

Angka akuntansi di pasar negara berkembang kurang informatif tentang nilai ekonomi perusahaan dibandingkan dengan angka di negara maju. Seh...

Review:

This paper addresses a crucial and timely topic concerning the informativeness of accounting earnings, an issue particularly pertinent in emerging mar...

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