Moderasi Struktur Aset dan Likuiditas Pada Pengaruh Struktur Modal pada Profitabilitas di Perusahaan Property dan Real Estate

Authors: Ni Kadek Yani Andriyani, A.A.N.B Dwirandra Abstract: “The aim of this research is to determine the moderation of asset structure and liquidity on the influence of capital structure on...

Konstruksi Model Sustainability Report Pada Hotel Bintang Lima Di Bali

Authors: I Gusti Ayu Nyoman Budiasih, Made Yenni Latrini Abstract: “Currently, the hotel industry in Bali does not yet have guidelines or models for carrying out sustainability reporting, known as...

Cost Behavior At The RBS Hotel During The COVID-19 Pandemic

Authors: Komang Ayu Krisnadewi, Putu Agus Ardiana, Ni Putu Sri Yuristianti, Ni Putu Adelia Maya Pratiwi Abstract: “This research explores into the comprehensive examination of resource management strategies employed by...

Love of Money, Idealisme pada Persepsi Etis Mahasiswa Akuntansi dengan Kecerdasan Inteletual sebagai Variabel Moderasi

Authors: Muhammad Bagas Rinaldi, Luh Gede Krisna Dewi Abstract: “This research aims to examine the influence of love of money and idealism on accounting students’ ethical perceptions with intellectual intelligence...

Tri Hita Karana Memoderasi Sistem Pengendalian Internal dan GCG pada Kinerja Lembaga Perkreditan Desa

Authors: Ni Putu Ayu Astini, I Made Karya Utama Abstract: “Problematic LPDs are generally identified by their poor financial performance. LPD’s financial performance is seen from the effectiveness of implementing...

Kesadaran Wajib Pajak, Penggunaan Aplikasi Pagi Denpasar dan Kepatuhan Wajib Pajak Hotel pada Wajib Pajak Restoran

Authors: Adinda Shavina Putri Hermanto, Ni Made Adi Erawati Abstract: “Taxes are levies given to the state by taxpayers and will be used solely for the benefit and welfare of...

Analisis Faktor yang Memengaruhi Kebijakan Dividen pada Perusahaan Sektor Perbankan

Authors: Sella Lolita, Made Mertha Abstract: “Dividends are distributed as a company policy. Dividends are given to shareholders for their investments. The aim of the research is to obtain empirical...

Peran GCG dalam Memoderasi Hubungan Modal Intelektual, CSR, dan Kinerja Perusahaan

Authors: Santi Yopie, Jennifer Ilu Abstract: “The occurrence of economic integration and technological progress has caused globalization to make business competitiveness increasingly tight. The level of business competition depends on...

Income Tax Cut and Firm Tax Avoidance

Authors: Ruri Saputra, Yulianti Yulianti Abstract: “This study aims to examine the impact of Indonesian corporate income tax rate reduction on public companies’ tax avoidance. This study utilizes a quasi-experimental...

Kesadaran, Sanksi Perpajakan, Kualitas Pelayanan Pajak, dan Kepatuhan Wajib Pajak Kendaraan Bermotor

Authors: I Gede Bagus Dony Manuaba, Putu Ery Setiawan Abstract: “Motor Vehicle Tax contributes to Regional Original Income. The aim of this research is to determine the influence of Taxpayer...