Table of Contents
Articles
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Corporate Governance and Sustainability in Indonesia: The Moderating Role of Institutional Ownership
Andreas - Tan(1), Arumega - Zarefar(2),
(1) Universitas Riau (2) Universitas Riau |
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The Effect of Board Size, Institutional Ownership and Insolvency Risk on Financial Distress Before and During Covid-19
Ivena Natalia(1), Felizia Arni Rudiawarni(2),
(1) University of Surabaya (2) University of Surabaya |
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The Influence of Company Activities, Growth, and Independent Commissioners on Sustainability Reports With the Type of Industry as a Moderating Variable
Niswah Baroroh(1), Indah Anisykurlillah(2), Heri Yanto(3), Fajri Kusumaningrum(4),
(1) Department of Accounting, Faculty of Economics, Universitas Negeri Semarang (2) Department of Accounting, Faculty of Economics, Universitas Negeri Semarang (3) Department of Accounting, Faculty of Economics, Universitas Negeri Semarang (4) Department of Accounting, Faculty of Economics, Universitas Negeri Semarang |
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Relevance of Accounting Information: Audit Quality and Earnings Management as Moderating Variable
Stephania Eryn Liemmuel(1), Rizky Eriandani(2),
(1) Universitas Surabaya (2) Universitas Surabaya |
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Retaliation, Obedience Pressure, and Investigative Decisions on Whistleblowing Allegations: An Experimental Study
Frida Fanani Rohma(1), Rahayu Dewi Zakiyah(2),
(1) Universitas Trunojoyo Madura (2) Universitas Trunojoyo Madura |
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Abstracting the Debate over Fair Value Measurement and Arm's Length Principle: Implications for Tax Purposes
Prianto Budi Saptono(1), Ismail Khozen(2),
(1) Department of Fiscal Administration, Faculty of Administrative Science, University of Indonesia (2) Pratama-Kreston Tax Research Institute |
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The Relationship Between Family Firm Heterogeneity and Tax Avoidance
Ary Zalaza Ceradhina Rahmadhani(1), Heru Tjaraka(2),
(1) Accounting Department, Faculty of Economics and Business, Universitas Airlangga, Indonesia (2) Accounting Department, Faculty of Economics and Business, Universitas Airlangga, Indonesia |
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The Self-Esteem, Moral Courage, and Whistleblowing: Case of Corporate Accounting Staff in Indonesia
Mukhlasin Mukhlasin(1),
(1) Master of Accounting, Faculty Of Economics and Business, Atmajaya Catholic University of Indonesia |
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