Anjar Susanti, Desy Arigawati, Merintan Berliana Simbolon

Pengaruh Profitabilitas, Leverage, Dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021–2023

Accounting

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, leverage, dan ukuran perusahaan terhadap tax avoidance pada perusahaan manufaktur y...

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Fernanda Widyasari, Dewi Urip Wahyuni, Eka Yuliati

Efektivitas Penggunaan Dokumen PEB Dalam Pengelolaan Pajak Ekspor

Accounting

Penelitian ini bertujuan untuk menganalisis perlakuan akuntansi atas produk rusak dalam proses produksi pada industri kecil, khususnya pada industri p...

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Navira Christy Viorenna Pramono, Adelina Suryati, Natalia Titik Wiyani

Pengaruh Karier Profesi Akuntan Dan Peran Auditor Muda Terhadap Minat Mahasiswa Akuntansi Di Era Generasi Z Pada Universitas Panca Sakti Bekasi

Accounting

Penelitian ini bertujuan untuk mengetahui pengaruh Karier Profesi Akuntan dan Peran Auditor Muda terhadap Minat Mahasiswa Akuntansi di Era Generasi Z:...

Review:

This study investigates the crucial factors influencing the career interest of Generation Z accounting students at Universitas Panca Sakti Bekasi, spe...

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Abdurrahim, Samsul Hadi

Pendampingan Penyusunan Jurnal, Buku Besar, Dan Laporan Keuangan Pada Kelompok Tani Pe Belek Selaparang

Accounting

The Pe Belek Selaparang Farmer Group in Selaparang District, East Lombok, faces challenges in financial management due to low financial lit...

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Diva Septia Saputri, Fitrarena Widhi Rizkyana

Pengaruh Sales Growth, Capital Intensity, Earnings Management Terhadap Tax Avoidance: Moderasi Company Size

Accounting

Tax avoidance can be detrimental to the country because it reduces the state's revenue. This study aims to analyze the effect of sales grow...

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I Made Widi Adnyana, A.A. Gede Krisna Murti, I Dewa Ayu Kristiantari

PENGARUH KEJELASAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS

Accounting

Penelitian ini bertujuan untuk mengetahui pengaruh kejelasan sasaran anggaran, pengendalian akuntansi dan sistem pelaporan terhadap akuntabilitas kine...

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This study investigates the critical relationship between key administrative and financial management elements and accountability within public sector...

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Mairahni Dewi, Sri Wineh, Gita Suliska

Diamond Fraud Analysis In Detecting Fraud In Financial Reports Using The Beneish M-Score Model (Empirical Study of LQ-45 Companies Listed on the Indonesia Stock Exchange 2018-2022)

Accounting

This study aims to determine the effect of diamond Fraud on the occurrence of financial statement fraud in the company. Independent variabl...

Review:

This study, "Diamond Fraud Analysis In Detecting Fraud In Financial Reports Using The Beneish M-Score Model," tackles a critical issue in corporate fi...

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Nadila, Dea Saufika Mobilingo, Amiruddin, Syamsuddin

The Role of Artificial Intelligence Technology in Financial Audit Process: Challenges and Opportunities

Accounting

This study systematically reviews the role of artificial intelligence (AI) in financial audit, identifying the opportunities and challenges posed by t...

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Clarissa Cabral Leite, Josete Florencio dos Santos, Ramon Rodrigues dos Santos

Estudo da relação do income smoothing e governança nas cooperativas de crédito singulares brasileiras

Accounting

Objetivo: Analisar a influência das práticas de governança cooperativa no gerenciamento de resultados na modalidade Income Smoothing nas cooperativas...

Review:

This study addresses a pertinent topic by investigating the relationship between income smoothing and cooperative governance in Brazilian single credi...

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Karjono Karjono, Agoestina Mappadang

Peran Mediasi Profitabilitas Terhadap Pengaruh Leverage Dan Ukuran Perusahaan Terhadap Manajemen Laba Riil

Accounting

By examining operating cash flow anomalies and examining how profitability mediates the impact of leverage and firm size, this study evalua...

Review:

This study investigates the complex interplay between leverage, firm size, profitability, and real earnings management within the Indonesian processed...

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