Table of Contents
Articles
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Auditor Characteristics and Audit Report Lag: Industry Specialization and Long Tenure as Moderating Variables
Debby Audrey Wiedjaja(1), Rizky Eriandani(2),
(1) Universitas Surabaya (2) Universitas Surabaya |
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Countering a Future Crisis of Accountants with Decreasing Credibility: the Influence of Ethical Education and Religiosity on Ethical Perceptions of Accrual, Real Activity and Tunneling Manipulation
Ratna Candra Sari(1), Annisa Ratna Sari(2), Mimin Nur Aisyah(3), Azizah Hasna' Arifin(4),
(1) Universitas Negeri Yogyakarta (2) Universitas Negeri Yogyakarta (3) Universitas Negeri Yogyakarta (4) Universitas Gadjah Mada |
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Government Ownership, International Operations ,Board Independence and Environmental Disclosure: Evidence from Asia–Pacific
Luluk Muhimatul Ifada(1), Maya Indriastuti(2),
(1) Dept. of Accounting, Faculty of Economics, Universitas Islam Sultan Agung (2) Dept. of Accounting, Faculty of Economics, Universitas Islam Sultan Agung |
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Lack of Financial Reporting Using Crowe’s Fraud Pentagon Theory
Alif Koharudin(1), Indira Januarti(2),
(1) Faculty of Economics and Business Universitas Diponegoro (2) Faculty of Economics and Business Universitas Diponegoro |
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The Effect of Corporate Governance on Cash Holdings
Nasya Saniyah Darma(1), Niki Lukviarman(2), Erna Setiany(3),
(1) Department of Accounting, Faculty of Economics, Andalas University (2) Department of Accounting, Faculty of Economics, Andalas University (3) Department of Accounting, Faculty of Economics dan Business, Universitas Mercu Buana |
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The Impact of CSR, Capital Intensity, Inventory Intensity, and Intangible Assets on Tax Aggressiveness
Trisni Suryarini(1), Ain Hajawiyah(2), Siti Munawaroh(3),
(1) Accounting Department, Faculty of Economics, Universitas Negeri Semarang (2) Accounting Department, Faculty of Economics, Universitas Negeri Semarang (3) Accounting Department, Faculty of Economics, Universitas Negeri Semarang |
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Financial Pressure, Deferred Tax Expense, and Tax Aggressiveness: Audit Committee as the Moderation Variable
Suyanto Suyanto(1), Hani Alfiani(2), Sari Apriliyana(3), Ayu Rida Siciliya(4),
(1) Accounting Study Program, Faculty of Economics, Universitas Sarjanawiyata Tamansiswa (2) Accounting Study Program, Faculty of Economics, Universitas Sarjanawiyata Tamansiswa (3) Accounting Study Program, Faculty of Economics, Universitas Sarjanawiyata Tamansiswa (4) Accounting Study Program, Faculty of Economics, Universitas Sarjanawiyata Tamansiswa |
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Net Interest Margin and Capital Adequacy Ratio: Mediating Influence of Return on Asset
Agus Wahyudin(1), Kiswanto Kiswanto(2), Ailin Nuhaaya(3),
(1) Universitas Negeri Semarang (2) Universitas Negeri Semarang (3) Universitas Negeri Semarang |
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