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Jurnal Ilmiah Akuntansi dan Bisnis
SINTA 2
ISSN 2303-1018 · Universitas Udayana · 286 artikel di indeks
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Artikel Jurnal
Bank Risk Profile and Credit Growth in Indonesia
Banks are one of the important industries in a country, whose importance is evidenced by the management of bank risks. The purpose of this research is to investigate the effect or impact of the risk profile disclosure on banking credit growth in Indonesia for the years 2016, 2017, and 2018…
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Artikel Jurnal
Moderation of Contingency Factors on the Effect of Fiscal Decentralization Inequality between Regencies/Cities in the Province of Bali
Fiscal decentralization affects inequality between regions but is not always linear because of contingent factors. The purpose of this study is to confirm the effect of fiscal decentralization on inequality between regions in the Bali Province. Specifically, this research aims to examine the…
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Women on Boards as A Mechanism to Improve Carbon Emission Disclosure and Firm Value
This study investigates the role of women on boards as a mechanism to improve carbon emission disclosure, as a mediating effect influence on firm value. The population includes 122 nonfinancial companies listed on the Indonesia Stock Exchange from 2015 to 2019. The results of path analysis reveal…
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Management of Unexpected Expenditures for Covid-19 in Local Government
This study aims to explore how the Riau Provincial Government manages unexpected expenses in the face of the Covid-19 pandemic. The method in this study is a qualitative method with the type of case study. Data collection techniques used are interviews, observation, and documentation. The results…
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Determinant of The Corporate Social Responsibility Disclosure: Evidence of Indonesian Manufacturing Companies
Following the necessity to provide transparent information on social activities, corporate social responsibility (CSR) disclosure is important for companies in Indonesia. This study aims to examine and analyze the effect of information ofCEO Power (CEOP), Board Capital (BCAPDUM), Media Disclosure…
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Artikel Jurnal
Moderation of Financial Constraints in Transfer Pricing Aggressiveness, Income Smoothing, and Managerial Ability to Avoid Taxation
This study examines the effect of transfer pricing aggressiveness, income smoothing, and managerial ability in tax avoidance with financial constraints as a moderating variable. The samples were manufacturing companies listed on the Indonesia Stock Exchange in 2015 to 2018. The study analyzed a…
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Artikel Jurnal
Uncovering of Potential Fraud in the Preparation of Village Planning and Budgeting Documents in Madura
This study determines the planning and budgeting of documents in the gray village. Researchers empirically evaluate and demonstrate how the actual practice of village government was conducted. This study uses a qualitative approach to the case study method to analyze the data, which was drawn from…
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Artikel Jurnal
The Emancipation of Household Accounting: A [Non] Feminism Critical Study of Tjoet Njak Dien
This study investigates household accounting practices in the families of women migrant workers from a gender perspective and offers a change in the traditional roles of Muslim women. Through a critical approach, Tjoet Njak Dien, a non-feminist theory researcher achieved the study objectives. The…
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Artikel Jurnal
Does Financial Performance Drive Environmental Disclosure and Environmental Cost? Evidence from Indonesia
This study examines whether financial performance affects environmental disclosures and environmental costs. Samples from mining and energy companies that are listed on the Indonesia Stock Exchange from 2015 to 2019 were analyzed using the content analysis method and ordinary least square…
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Artikel Jurnal
Revealing The Accountability of Nurul Haromain Islamic Boarding Schools: A Phenomenological Study
The objective of this study is to reveal the sense of accountability at Nurul Haromain Islamic boarding school. Qualitative method and interpretive paradigm were used to understand and explain the accountability practice phenome, and phenomenological approach was used to reveal the sense of…
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Implementation of Good Governance in Komodo National Park Management: A Case Study
This study examines the implementation of good governance at the Komodo National Park to provide a specific, in-depth, complex, and explorative understanding of it. The research methodology used was a descriptive interpretive Yin case study approach. Data were obtained through observation…
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British-Qualified Accountants Outside the UK: Post-Brexit Case
This study aims to explore the impact of Brexit on the employment of accountants and auditors who already had a UK qualification. This study also assesses if they will be allowed to work outside the UK after Brexit. This study used data collected through interview and collation of previous research…
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Artikel Jurnal
Internal Corporate Governance Mechanisms and Corporate Tax Avoidance in Nigeria: A Quantile Regression Approach
The main objective of the study was to investigate the effect of corporate governance on tax avoidance of quoted manufacturing firms in Nigeria. The study focused on internal corporate governance mechanisms and specifically examined the effect of board size, board independence, board diligence, CEO…
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Artikel Jurnal
The Moderation Effect of Religiosity on The Effect of Moral Equity to Auditor Ethical Behavior
This research aimed to obtain the information and empirical evidence on the moderation effect of religiosity on the effect of moral equity to auditor ethical behavior. This research was conducted at the Public Accountant in East Java. This research uses primary data to obtain vital information from…
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Artikel Jurnal
Determinants and Consequences of Student Learning Satisfaction During Covid-19 Pandemic
This study examines the effect of student perception in online learning on student satisfaction and its impact on student learning performance and intention to use in the future. The regression analysis method was used based on the survey results from 157 students. Results indicate that students'…
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Artikel Jurnal
Analysis of Creating Shared Value in the Food and Beverage Industry
This study analyzed the creating shared value (CSV) concept in the food and beverage industry using descriptive quantitative method. CSV is the practice of creating corporate policies and practices that enhance a company's competitiveness while simultaneously advancing the social and economic…
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Artikel Jurnal
Sustainable Banking and Bank Performance
This research aims to examine the impact of sustainable banking practices and bank characteristics on bank performance. Structural equation models were used to analyze 11 banks listed on the Indonesia Stock Exchange that published sustainability reports consistently during the periods of 2015–2018…
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Artikel Jurnal
The Effect of Financial Condition on Firm Value: A Comparative Study
This study analyzes a company’s financial condition on firm value. We also evaluated the difference in firm value between corporate sectors affected and unaffected by the COVID-19 pandemic. The regression analysis model used is the random effect model as well as the difference-in-difference…
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Artikel Jurnal
Does Corporate Governance Practices Effect on Cost of Debt: Cross-Country Comparison of Pakistan and India
This study empirically examines the association between corporate governance practices and the cost of debt in Pakistan and India. By law, both Pakistani and Indian firms are required to publish their annual reports with recommended Corporate Governance Codes. Corporate governance practices were…
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Artikel Jurnal
The Effect of Fraud Pentagon and F-Score Model in Detecting Fraudulent Financial Reporting in Indonesia
This study analyzes the effect of fraud pentagon and the efficacy of the F-score model in detecting fraudulent financial reporting in Indonesia. The sample used is the company’s annual report subject to Financial Service Authority (OJK) sanctions and a twofold comparative annual study from…