Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis

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Jurnal riset aplikasi terbaru di bidang ekonomi, akuntansi, dan bisnis. Temukan studi kasus dan analisis mendalam untuk praktik profesional dan akademis.

Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Cover

Articles in this Journal

TECHNOLOGY READINESS AND ACCEPTANCE PREDICT TAX AUDITORS’ DIGITAL ADOPTION

In recent developments, incorporating digital technologies into auditing practices has accelerated, notably through the widespread use of Computer-Assisted Audit Tools and Techniques (CAATs). However, the readiness of tax auditors to embrace these in...

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LINKING ACCOUNTABILITY TO AUDIT DELAY: ROLE OF SIZE AND FINDINGS

Audits of local government financial statements in Indonesia are conducted after submission to the supreme audit agency. Based on the 2021–2023 semester audit reports, although submissions were timely, audit delays increased, indicating the presence...

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TRANSFORMATIONAL LEADERSHIP AND EMPLOYEE OUTCOMES: PSYCHOLOGICAL CAPITAL AS MODERATOR

This study aims to analyze the effect of transformational leadership on team member performance and work engagement, as well as psychological capital as a moderating variable, in the context of PT Petrokimia Gresik. Using a quantitative approach and...

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PUBLIC SUBSIDIES AND TAX MORALE: EVIDENCE FROM UNIVERSITY STUDENTS

The phenomenon of individuals enjoying direct tax benefits yet exhibiting low compliance intention provides the context for this research. Students at government-affiliated colleges (Perguruan Tinggi Kementerian Lain/ PTKL) are a unique group that be...

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ASSESSING THE EFFECT OF CORPORATE GOVERNANCE, LEVERAGE, AND FINANCIAL DIFFICULTY

This study investigates how corporate governance mechanisms affect financial distress, with leverage as a moderating factor, in transportation and logistics firms listed on the Indonesia Stock Exchange from 2018 to 2023. The mechanisms considered inc...

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CARBON EMISSION DISCLOSURE, ECO-EFFICIENCY, AND FIRM VALUE

Environmental problems such as global warming that are currently occurring have prompted a shift in business focus that was once profit-oriented, towards a broader orientation by considering environmental aspects as one of the aspects that stakeholde...

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CORPORATE INVESTMENT AND TAX PLANNING DECISIONS: A MARKET EVALUATION

This study aims to provide empirical evidence on the impact of firm characteristics, such as capital structure, size, profitability, and tax planning, on firm value. It also examines how investment decisions impact the relationship between these char...