Ammaiya Usman, Julie Abdullah, Saprudin Saprudin, Mohamad Abdul Radjak Masjhur, Nikma Bilondatu

Penerapan Akuntansi Sektor Publik, Transparansi Laporan Keuangan, dan Kepatuhan Regulasi dalam Mendorong Akuntabilitas Kinerja Pemerintah

Accounting

This study examines the impact of public sector accounting implementation, financial reporting transparency, and regulatory compliance on the performa...

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Zaskia Febrina Ananda Kusminarto, Amiruddin, Sri Sundari

Pengaruh Akuntansi Forensik, Skeptisisme Profesional, dan Red Flag terhadap Pendeteksian Fraud

Accounting

Financial statement fraud remains a critical challenge that can undermine public trust in the accounting and auditing professions. This study aims to...

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Rosahayu Situmorang, Richard Friendly Simbolon, Mila Susanti

THE IMPACT OF GREEN ACCOUNTING IMPLEMENTATION AND AUDITOR REPUTATION ON COMPANY VALUE

Accounting

In emerging markets, green accounting and auditor reputation have emerged as important determinants of business value. However, the combined impact of...

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Deddy Kurniawansyah, Iswajuni Iswajuni, Nawa Iftitah

Key Audit Matters: Atribut Kantor Akuntan Publik, Keterbacaan, dan Reaksi Investor

Accounting

This study aimed to examine the effect of the Big four accounting firms, audit fees, and audit partner gender on the readability of Key Audit Matters...

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Asqolani Asqolani, Agus Praises Priyono

TECHNOLOGY READINESS AND ACCEPTANCE PREDICT TAX AUDITORS’ DIGITAL ADOPTION

Accounting

In recent developments, incorporating digital technologies into auditing practices has accelerated, notably through the widespread use of Computer-Ass...

Review:

This study presents a timely and relevant investigation into the critical area of digital adoption within tax auditing, focusing specifically on Compu...

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Rizkiya Faizatul Aulia, Periansya Periansya, Eka Jumarni Fithri

LINKING ACCOUNTABILITY TO AUDIT DELAY: ROLE OF SIZE AND FINDINGS

Accounting

Audits of local government financial statements in Indonesia are conducted after submission to the supreme audit agency. Based on the 2021–2023 semest...

Review:

This study addresses the pertinent issue of audit delays within the Indonesian local government sector, a critical area given the importance of timely...

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Ayu Oktaviani, Muhammad Atho Al Ghozi

CARBON EMISSION DISCLOSURE, ECO-EFFICIENCY, AND FIRM VALUE

Accounting

Environmental problems such as global warming that are currently occurring have prompted a shift in business focus that was once profit-oriented, towa...

Review:

This study delves into a highly pertinent contemporary issue: the integration of environmental considerations, specifically carbon emission disclosure...

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Aida R. Lozada, Edwin R. Maldonado, José J. Cao-Alvira , Teresa Longobardi

Disaggregated Analysis of CPA Exam Sections: Jurisdictional Outcomes in Puerto Rico

Accounting

This study is the first to examine whether candidates who pass the core section of the CPA exam, which assesses the foundational competenci...

Review:

This timely study offers a valuable and disaggregated analysis of CPA exam outcomes within the jurisdiction of Puerto Rico, uniquely exploring the rel...

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Farina Jessen Yap, Rudyanto Simanjuntak

Pengaruh Intensitas Aset Tetap, Insentif Eksekutif dan Corporate Risk terhadap Tax Avoidance pada Perusahaan

Accounting

Taxes represent a genuine social contribution that supports a nation's revenue growth. In practice, governments face numerous challenges in maximizing...

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Suharti Suharti, Vanesa Vanesa, Harry Patuan Panjaitan, Yusrizal Yusrizal, Yusnita Octafilia Th. A. Y. I, Yuni Friska, Roni Putra Adi

THE EFFECTS OF ACCOUNTING CONSERVATISM, EARNINGS PERSISTENCE, INCOME SMOOTHING, INSTITUTIONAL OWNERSHIP, AND COMPANY SIZE ON EARNINGS QUALITY

Accounting

Penelitian ini bertujuan untuk mengetahui pengaruh Konservatisme Akuntansi, Persistensi Laba, Perataan Laba, Kepemilikan Institusional, dan Ukuran Per...

Review:

This study provides a timely investigation into the crucial determinants of earnings quality within the Indonesian transportation and logistics sector...

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