Manajemen Laba Aktivitas Rill Dalam Bingkaian Teori Akuntansi Positif

Authors: Deddy Kurniawansyah, Dian Mahendrawati Abstract: “Positive accounting theory is the basis for describing the reasons managers take opportunistic actions regarding the accounting policies used. Managers’ opportunistic behavior towards profit...

Fenomena Manajemen Pajak: Transaski Hubungan Istimewa Sebagai Variabel Moderasi

Authors: Efrida Siregar, Khomsiyah Khomsiyah Abstract: “The research aims to determine the effect of profitability, foreign ownership and leverage on tax management, with the moderating effect of special relationship transactions....

Literasi Perpajakan, Kesadaran Perpajakan, dan Kepatuhan Pajak Kendaraan Bermotor Dengan Financial Technology Sebagai Mediator

Authors: Tio Waskito Erdi, Ratna Puji Astuti Abstract: “This research investigates the influence of tax literacy and tax awareness among students in Yogyakarta on motor vehicle tax compliance. Fintech plays...

Independent Board Terhadap Pengungkapan Akuntansi Manajemen Strategis: Peran Proprietary Cost & Cost Of Capital Sebagai Variabel Moderasi

Authors: Setianingtyas Honggowati, Djoko Suhardjanto, Agung Nur Probohudono, Andi Asri Hapsari Abstract: “Information asymmetry, agency problems and disclosure are important aspects of modern capital markets. This research aims to measure...

Struktur Kepemilikan, Profitability, Investment Opportunity, dan Kebijakan Dividen Perusahaan Non-Keuangan di Indonesia

Authors: Meily Juliani, Melisa Kurniani, Rudi Candra Abstract: “The research aims to determine the relationship between ownership structure, profitability ratios and investment opportunities on dividend policy. The research sample includes...

Umur Perusahaan Memoderasi Pengaruh Corporate Social Responsibility Disclosure dan Profitabilitas Pada Nilai Relatif Perusahaan

Authors: Ni Putu Kiki Kusuma Dewi, I Dewa Nyoman Badera Abstract: “The relative value of a company is an important aspect that shareholders need to pay attention to because it...

Analisis Komparasi Kinerja Keuangan Perusahaan Food and Beverage di BEI Sebelum dan Selama Pandemi Covid-19

Authors: Ni Made Fridariani, I Made Dana Abstract: “Financial performance has an important role in a company. Financial performance is an indicator to find out whether the company will continue...

The Role of Audit Committee and Risk Monitoring Committee on Firm’s Hedging Practice

Authors: Ananda Puteri Zafira, Ancella A. Hermawan Abstract: “This study aims to analyze the role of audit committee and risk monitoring committee (RMC) on firm risk management measured by hedging....

Reaksi Pasar Modal Akibat Pengumuman Kasus Positif Pertama Virus Covid-19 Varian Omicron Di Indonesia

Authors: Ni Kadek Sintya Dewi, Ni Putu Ayu Darmayanti, Anak Agung Gede Suarjaya Abstract: “The capital market reaction to an announcement or event containing information is an important thing for...

Ketidakpuasan terhadap Tubuh dan Indeks Masa Tubuh sebagai Prediktor terhadap Perilaku Makan Intuitif Remaja

Authors: Luh Made Karisma Sukmayanti Suarya, Aria Saloka Immanuel, Muhammad Anjar Gagahriyanto Abstract: “Abstrak Idealnya perilaku makan dalam keseharian individu dapat memberikan dampak sehat secara fisik maupun psikososial. Namun, terkadang...