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Jurnal Akuntansi
ISSN 2303-0356 · UNIB Press · 184 artikel di indeks
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Artikel Jurnal
The Role of External Auditors in Client Tax Compliance : A Case Study at Budiandru & Partners Public Accounting Firm
Taxes constitute a primary source of state revenue and play a crucial role in national development and the improvement of public welfare. However, tax compliance in Indonesia remains relatively low, as reflected in the suboptimal tax ratio. One effort to enhance tax compliance is through the…
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Artikel Jurnal
Analysis of the Implementation of PSAK 109 in Enhancing Transparency and Accountability of Zakat Institutions
Zakat is a key instrument in Islamic economics for wealth redistribution, aiming to reduce social inequality and enhance community welfare. Transparent and accountable zakat management is essential for building and maintaining public trust in zakat institutions. Sharia accounting plays a crucial…
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Artikel Jurnal
The Influence of Audit Opinion, Internal Control and External Pressure on Financial Statement Fraud in the Pharmaceutical Sector: An Empirical Study 2019-2023
This research seeks to examine the effect of audit opinions, internal control systems, and external pressure on the occurrence of financial statement fraud in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the period 2019 to 2023. This study applied a quantitative…
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Artikel Jurnal
Modern Slavery Disclosure in the G20: Firm and National-Level Insights
The urgency for firms to disclose modern slavery practices has increased in light of global human rights concerns. This study investigates the firm-level and country-level determinants that influence modern slavery disclosure using panel data from 6,757 firm-year observations across listed firms in…
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Artikel Jurnal
Profitability, Capital Intensity, Leverage, And Tax Avoidance: Firm Size As A Moderating Variable
This research investigates how profitability, capital intensity, and leverage influence tax avoidance practices, while also assessing whether firm size moderates these relationships. The research focuses on consumer goods companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023…
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Artikel Jurnal
The Influence Of Audit Tenure, Auditor Reputation, Auditor Rotation, Audit Fee On Audit Quality
This research aims to empirically examine the effect of audit tenure, auditor reputation, auditor rotation, and audit fee on audit quality in BUMN (State-Owned Enterprises in Indonesia) listed on the Indonesia Stock Exchange (IDX) from 2018 to 2023. Audit quality is a key indicator of the…
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Artikel Jurnal
The Interpretation of Organizational Culture and Internal Control in Preventing Fraud: A Case Study in the Bengkulu Provincial Government
This study explores the factors contributing to fraud in the public sector through the lens of the Pentagon Theory and examines how organizational culture and internal control play a role in preventing fraud in government institutions. A qualitative approach with a case study method was employed…
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The Influence of Asset Management, Solvency, and Liquidity on Financial Performance in Food and Beverage Sub-Sector Companies Listed on the Indonesia Stock Exchange in 2021-2023
This study aims to determine and analyze the effect of asset management, solvency, and liquidity on financial performance in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021 to 2023. The main problem in this study stems from the phenomenon…
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Artikel Jurnal
Profitability as Mediator in Tax avoidance: Evidence from Indonesian Financial Sector
This study aims to empirically test whether profitability can mediate the influence of academic qualifications of CFOs and independent commissioners on tax avoidance. The research sample was 62 with a purposive sampling technique in financial sector companies listed on the IDX in 2023. The research…
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Artikel Jurnal
The Influence of Accessibility in Financial Reports, Leadership of the Village Head, Community Participation, Competence of Village Officials on the Accountability of Direct Cash Assistance (BLT)
This study aims to analyze the influence of Financial Report Accessibility, Village Head Leadership, Community Participation, and Village Apparatus Competence on the accountability of Village Fund Cash Assistance (BLT) management in Bika Hulu Village, Bika District, Kapuas Hulu Regency, West…
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Artikel Jurnal
An Overview of Company Valuation: Looking at the Environmental, Social and Governance (ESG) Disclosure Dimension Studies
A fundamental to increasing firm value and attracting investors is preserving long-term corporate sustainability through the implementation of sound corporate governance standards that take ESG concerns into consideration. This study examines the potential impact of governance, social, and…
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Artikel Jurnal
Effect Of Good Corporate Governance (GCG), Corporate Social Responsibility (CSR) Disclosure, And Intellectual Capital On Tax Avoidance
Tax avoidance is a legal and safe strategy for taxpayers, since it does not conflict with the established tax terms. This study aims to test and analyze the effect of corporate governance by selecting variabel of the board of independent commissioners and auditing committees, disclosure of social…
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Artikel Jurnal
The Relationship Between Dividend Announcements And Ex-Dividend Dates On Stock Prices Before And During The Pandemic In The Indonesian Stock Market
The ongoing discourse surrounding the ramifications of dividend announcements and ex-dividend dates on stock prices persists, particularly against the backdrop of the Covid-19 pandemic's significant upheaval on the Indonesian economy, including its stock market. Thus, this study endeavors to delve…
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Artikel Jurnal
Prosocial Behavior And Determinants In The Accountability Of Village Fund Management
The purpose of this study is to investigate the impact of village's official competency, application of the village financial system, community participation, prosocial behaviour, and external pressure on village fund management accountability. This study's population includes the entire village…
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Artikel Jurnal
The Influence of Accountability, Transparency, and the Role of Village Apparatus on the Management of Village Revenue and Expenditure Budget
Finding out how local appliances, accountability, and openness affect revenue budget management and village purchases in Temanggung's Kedu area is the primary goal of this study. This research makes use of quantitative data, which is gathered from the responses of respondents via questionnaires…
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Artikel Jurnal
Analysis of The Impact of Placements In Bi, Securities, and Loans Disbursed on Net Income of Banks Listed on The Indonesia Stock Exchange
This study aims to test and find out more clearly how “Analysis of the Effect of Placement on Bi, Securities and Disbursed Loans on Net Income at Banks Listed on the Indonesia Stock Exchange”. This study uses quantitative methods involving 19 companies with an observation period of 2020-2023. Based…
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Artikel Jurnal
Tax Avoidance of Mining Sector Companies Registered on The Indonesia Stock Exchange
This study aims to test and analyze the effect of deferred tax burden, thin capitalization, and financial distress on tax avoidance with managerial ownership as a moderating variable. It uses a quantitative approach. The population is mining companies listed on the Indonesia Stock Exchange in…
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Artikel Jurnal
The Role Of Psychological Capital Mediation On The Influence Of Auditor Experience On Audit Dysfunctional Behavior
This study aims to provide evidence of the effect of auditor experience on psychological capital, provide evidence of the effect of psychological capital on dysfunctional audit behaviour and provide evidence of the mediating effect of psychological capital on the effect of auditor experience on…
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Artikel Jurnal
Determination Of Firm Age, Financial Distress, And Audit Opinions On Audit Delays
Property and real estate sectors are among those where delays in releasing financial statements have been prevalent. The reduced business activities during the COVID-19 pandemic have contributed to these delays, which have remained consistently high each year. As a result, many individuals and…
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Artikel Jurnal
Board of Commissioners Effectiveness, Transparency, Shari'ah Supervisory Board, and Financial Performance of Indonesian Shari'ah Banks
This study aims to provide empirical evidence of the Effect of Board of Commissioners' Effectiveness and Risk Transparency on Performance with the Sharia Supervisory Board as Moderating Variable. Performance is measured using the Return On Assets (ROA) ratio. The effectiveness of the Board of…