This study aims to to examine and prove the effect of budget participation, budget emphasis, information asymmetry, self esteem and clarity of budget targets on budgetary slack. This research was c…
The audit committee has a very important role to oversee the financial reporting process of a company and monitor the tendency of managers to commit fraud. Monitoring mechanisms are an important fa…
This study aims to determine the effect of human competence resources, information technology, organizational commitment, and internal control systems on accrual-based SAP implementation. The obj…
This study aims to examine the effect of fixed asset intensity, executive character, leverage, profitability on tax avoidance as measured by the Cash Effective Tax Rate (CETR) formula. The object …
This study aims to analyze the effect of independent board of commissioners and corporate social responsibility on the financial performance of manufacturing companies listed on the Indonesia Stock…
Penelitian bertujuan untuk mengetahui pengaruh financial distress, growth opportunities, dan konflik kepentingan terhadap konservatisme akuntansi dengan risiko litigasi sebagai variabel moderas…
Penelitian ini dilakukan dengan alasan utama bahwa masih rendahnya penggunaan teknologi bagi kalangan UMKM. Penelitian ini bertujuan untuk mengetahui pengaruh efikasi diri menggunakan komputer,…
The audit committee has a very important role to oversee the financial reporting process of a company and monitor the tendency of managers to commit fraud. Monitoring mechanisms are an important …
Penelitian ini bertujuan untuk mengetahui pengaruh ukuran pemerintah daerah, belanja daerah, tingkat ketergantungan, tingkat kemakmuran dan leverage terhadap kinerja keuangan pemerintah daerah. …
This study aims to determine the direct effect of audit quality, compensation of the board of directors, gender diversity of the board of directors on tax avoidance. This study also aims to deter…