ABSTRACT Earnings Response Coefficient (ERC) is a coefficient that gives rise to securities and functions in investors fundamental analysis to choose the market response to firm’s profits ne…
ABSTRACT This study aims to analyze the influence of the firm size, profitability, and leverage on tax avoidance of mining companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2…
ABSTRACT This study aims to determine the tax burden before and after tax planning by applying the Gross Up Method to the calculation of PPh article 21. This type of research is a descriptive …
ABSTRACT The purpose of this study was to determine the moderating effect of profitability and leverage on the relationship between eco-efficiency and firm value. The research method used is q…
ABSTRACT The purpose of this study was to evaluate the effect of money ethics, intrinsic religiosity, extrinsic religiosity on tax evasion. In addition, this study also aims to evaluate whethe…
ABSTRAK The purpose of this study was to determine the effect of CSR (corporate social responsibility), IC (intellectual capital), and EM (earnings management) on KA (accounting conservatism) …
ABSTRAC This study aims to determine the effect of Auditor Tenure, Previous Year's Opinion, Auditor Size, and Auditor Industry Specialization on Going Concern Opinions. The dependent variable …
ABSTRACT This study aims to examine the effect of individual factors as measured by using attitude, subjective norm, and Perceived Behavioral Control (PBC), demographic factors proxied by Isla…
ABSTRACT This study aims to determine the effect of budgetary participation, organizational culture, individual capacity, and clarity of budget goals on budgetary slack. This research was cond…
ABSTRACT Government financial reports are a form of accountability of the government to the people for the management of public funds.The government is required to compile financial reports to…