Rizkiya Faizatul Aulia, Periansya Periansya, Eka Jumarni Fithri

LINKING ACCOUNTABILITY TO AUDIT DELAY: ROLE OF SIZE AND FINDINGS

Accounting

Audits of local government financial statements in Indonesia are conducted after submission to the supreme audit agency. Based on the 2021–2023 semest...

Review:

This study addresses the pertinent issue of audit delays within the Indonesian local government sector, a critical area given the importance of timely...

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Ayu Oktaviani, Muhammad Atho Al Ghozi

CARBON EMISSION DISCLOSURE, ECO-EFFICIENCY, AND FIRM VALUE

Accounting

Environmental problems such as global warming that are currently occurring have prompted a shift in business focus that was once profit-oriented, towa...

Review:

This study delves into a highly pertinent contemporary issue: the integration of environmental considerations, specifically carbon emission disclosure...

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Aida R. Lozada, Edwin R. Maldonado, José J. Cao-Alvira , Teresa Longobardi

Disaggregated Analysis of CPA Exam Sections: Jurisdictional Outcomes in Puerto Rico

Accounting

This study is the first to examine whether candidates who pass the core section of the CPA exam, which assesses the foundational competenci...

Review:

This timely study offers a valuable and disaggregated analysis of CPA exam outcomes within the jurisdiction of Puerto Rico, uniquely exploring the rel...

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Farina Jessen Yap, Rudyanto Simanjuntak

Pengaruh Intensitas Aset Tetap, Insentif Eksekutif dan Corporate Risk terhadap Tax Avoidance pada Perusahaan

Accounting

Taxes represent a genuine social contribution that supports a nation's revenue growth. In practice, governments face numerous challenges in maximizing...

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Suharti Suharti, Vanesa Vanesa, Harry Patuan Panjaitan, Yusrizal Yusrizal, Yusnita Octafilia Th. A. Y. I, Yuni Friska, Roni Putra Adi

THE EFFECTS OF ACCOUNTING CONSERVATISM, EARNINGS PERSISTENCE, INCOME SMOOTHING, INSTITUTIONAL OWNERSHIP, AND COMPANY SIZE ON EARNINGS QUALITY

Accounting

Penelitian ini bertujuan untuk mengetahui pengaruh Konservatisme Akuntansi, Persistensi Laba, Perataan Laba, Kepemilikan Institusional, dan Ukuran Per...

Review:

This study provides a timely investigation into the crucial determinants of earnings quality within the Indonesian transportation and logistics sector...

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Nadhira Khansya Habibah, Dicki Kusmayadi

ANALISIS PENERAPAN PENCATATAN KEUANGAN SEDERHANA PADA UMKM: STUDI KASUS WARMART

Accounting

Sebanyak 77,5% UMKM di Indonesia belum memiliki pencatatan keuangan yang akurat, sehingga menghambat pengelolaan usaha dan pengambilan keputusan stra...

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Nur Asia Hamid , Sarnawiah, Ummul Chair, Nurwahidah, Abdul Hafid Burhami

Accounts Receivable Turnover Analysis To Assess Financial Performance at PT. Gudang Garam Tbk.Listed on the Indonesia Stock Exchange

Accounting

Penelitian ini bertujuan untuk mengetahui dan menganalisis kinerja keuangan PT. Gudang Garam Tbk yang Terdaftar di Bursa Efek Indonesia. Me...

Review:

The study titled "Accounts Receivable Turnover Analysis To Assess Financial Performance at PT. Gudang Garam Tbk. Listed on the Indonesia Stock Exchang...

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Angel II P. Esmeralda

Factors influencing audit quality: A systematic literature review

Accounting

This systematic literature review synthesizes empirical research on factors influencing audit quality, examining studies published between...

Review:

This systematic literature review offers a timely and comprehensive synthesis of empirical research on the factors influencing audit quality, spanning...

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Asepma Hygi Prihastuti, Saipul Al Sukri, Ikas Miran

Pengaruh Green Accounting Dan Profitabilitas Terhadap Nilai Perusahaan Pada Perusahaan Energi Batu Bara

Accounting

Di Indonesia, perusahaan energi batu bara merupakan sektor yang berperan besar dalam perekonomian nasional karena kontribusinya terhadap penerimaan ne...

Review:

This study meticulously examines the influence of Green Accounting and Profitability on Firm Value within the Indonesian coal energy sector. The resea...

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Mutiara Sukma, Desy Arigawati, Natalia Titik Wiyani

Pengaruh Financial Distress, Audit Delay, dan Good Corporate Governance terhadap Opini Audit Going Concern pada Perusahaan Sektor Industrials yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2021-2024

Accounting

Penelitian ini bertujuan untuk mengetahui pengaruh financial distress, audit delay dan good corporate governance terhadap opini audit going concern pa...

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