Profitabilitas, Leverage, Kepemilikan Manajemen, dan Pengungkapan Corporate Social Responsibility

Authors: Ni Luh Ari Maharani, I Putu Sudana Abstract: “Disclosure of corporate social responsibility is reporting information to stakeholders about company activities regarding social and environmental responsibility. The research is...

Religusitas Memoderasi Pengaruh Karakteristik Internal dan Eksternal Perilaku Dysfunctional Audit di Kantor Akuntan Publik

Authors: I Gusti Made Jhista Wiguna, Dodik Ariyanto Abstract: “The aim of this research is to analyze the role of religiosity in moderating internal locus of control, professional commitment, and...

Modal Intelektual, Nilai Perusahaan, dan Manajemen Risiko sebagai Variabel Moderasi

Authors: Ni Komang Shinta Rani Putri, I Gde Ary Wirajaya Abstract: “The purpose of this study was conducted to find out, analyze, and obtain empirical evidence regarding the effect of...

Kualitas Audit Memoderasi Pengaruh Financial Distress pada Manajemen Laba

Authors: Ni Made Sintia Utari, I Ketut Yadnyana Abstract: “This research aims to determine the effect of financial distress on earnings management with audit quality as a moderating variable. The...

Leverage, Capital Intensity, dan Agresivitas Pajak dengan Komisaris Independen sebagai Variabel Pemoderasi

Authors: Ryo Dwantara Tanjaya, I Ketut Jati Abstract: “The aim of the research is to see how leverage and capital intensity influence tax aggressiveness in companies and to see whether...

Corporate Social Responsibility, Enterprise Risk Management, Nilai Perusahaan, dan Kinerja Keuangan sebagai Pemoderasi

Authors: Ni Made Maswita Marthadevi, Ni Putu Sri Harta Mimba Abstract: “Globalization causes competition between companies to become tighter so that companies compete so that their existence remains well recognized...

Konflik Kepentingan Dalam Kebijakan Dividen

Authors: Ida Ayu Ary Putri Adnyani, Ni Ketut Rasmini Abstract: “Dividends are part of the profits earned by the company and are announced to shareholders. Company shares can be owned...

Corporate Social Responsibility, Brand Loyalty di Universitas Negeri dan Swasta di Kota Batam

Authors: Suyono Saputra, Hendry Charles Abstract: “The aim of the research is to identify factors in implementing Corporate Social Responsibility (CSR) that influence Brand loyalty both directly and indirectly through...

Evaluasi Efektivitas Pengukuran Laporan Keuangan: A Systematic Literature Review

Authors: Heni Heni, Payamta Payamta Abstract: “This article explores financial report fraud, factors that cause fraud and formulas for detecting fraud. The method used in this research is Systematic Literature...

Era Digitalisasi : Keberminatan Profesi Akuntan Publik di Kalangan Mahasiswa Sarjana Akuntansi

Authors: Enung Nurhayati, Teti Rahmawati, Nevi Marliani Abstract: “The development of digital technology has had an impact on shifting the role of the public accounting profession. However, this is not...