Pengungkapan Emisi Karbon Perusahaan Energi di Indonesia

Authors: Kadek Egiana Sandy, Putu Agus Ardiana Abstract: “This research aims to determine the factors that influence the disclosure of carbon emissions by energy companies in Indonesia. This research examines...

Faktor-Faktor yang Memengaruhi Pengelolaan Aset Pemerintah

Authors: Sukaena Harfianah, Faisal Faisal Abstract: “Efficient and effective asset management is considered very important in improving the quality of financial reports and state financial management. This research aims to...

CFO Sebagai Akuntan Profesional, Bankir, dan Kualitas Laporan Keuangan

Authors: Sigit Kurnianto, Nola Gama Mareta Abstract: “The research was conducted with the aim of examining the influence of the presence of a Chief Financial Officer with a professional accountant...

Keadilan Perpajakan, Sistem Perpajakan, Diskriminasi Perpajakan, Teknologi, Informasi Perpajakan, dan Tax Evasion

Authors: Putu Eka Rahmayanti, Ni Ketut Lely Aryani Merkusiwati Abstract: “The research aims to determine the influence of tax fairness, the tax system, tax discrimination, technology and tax information on...

Profitabilitas, Ukuran Perusahaan, Leverage, Eco-Control, dan Corporate Social Responsibility Disclosure

Authors: I Komang Adi Sastrawan, I Gde Ary Wirajaya Abstract: “Corporate Social Responsibility Disclosure is an information reporting carried out as a form of corporate social responsibility. The research aims...

Analisis Perbedaan Kinerja Saham Emiten Subsektor Transportasi di Masa Sebelum dan Semasa Pandemi Covid-19

Authors: Ni Kadek Melina Pebriyanti, Gayatri Gayatri Abstract: “This research aims to analyze differences in stock performance of issuers in the transportation subsector before and during the Covid-19 pandemic. The...

Corporate Social Responsibility, Leverage, Kepemilikan Asing, dan Nilai Perusahaan dengan Firm Size sebagai Pemoderasi

Authors: Ni Nengah Loriyani, Ni Putu Sri Harta Mimba Abstract: “Company value is an important factor that companies must pay attention to because it reflects the prosperity received by shareholders....

Pendeteksian Kecurangan pada Laporan Keuangan dengan Pendekatan Fraud Triangle Model

Authors: I Gusti Ayu Nadya Utami Dewi Wibawa, Herkulanus Bambang Suprasto Abstract: “Pressure, opportunity and rationalization are three conditions that always occur in an act of fraud which is often...

Evaluating Student Insights, Attitudes, and Understandings on Green Accounting within the Green Economy Framework

Authors: Hasinah Hasinah, Rismawati Rismawati, Zikra Supri Abstract: “This research aims to assess students’ knowledge, attitudes, and perceptions regarding green accounting in the context of the green economy. Previous studies...

Koneksi Politik, Gender Diversity, Inovasi dan Kesadaran Kewajiban Pajak Perusahaan

Authors: Wawan Cahyo Nugroho Abstract: “This research aims to test and analyze the influence of political connections, gender diversity, and innovation on corporate tax obligations. This research used 315 samples...