Accounting Journals | Jurnal Online Page 10

Pengaruh Capital Intensity, Inventory Intensity dan Ukuran Perusahan terhadap Tax Avoidance pada Perusahaan Sektor Otomotif

Accounting

This study aims to analyze factors influencing tax avoidance, specifically capital intensity, inventory intensity, and company size. The study employe...

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This study endeavors to analyze the influence of capital intensity, inventory intensity, and company size on tax avoidance within the Indonesian autom...

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Fuji Anggun Cahya Cahya, Rudy Kurniawan, Syarbini Ikhsan

Senior Management Support Moderates the Influence of Auditor Characteristics on Internal Audit Effectiveness

Accounting

This study aims to examine and analyze the influence of internal auditor integrity and moral courage on internal audit effectiveness, as well as to ev...

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This study offers a pertinent investigation into the factors influencing internal audit effectiveness, specifically examining the roles of internal au...

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Meylan Adisti Ridwan Tika, Destia Pentiana, Rusmianto Rusmianto

Pengaruh Book Tax Differences, Kepemilikan Manajerial, Dan Leverage Terhadap Persistensi Laba

Accounting

This study aims to examine the influence of Book tax differences, managerial ownership, and leverage on earnings persistence in companies. Using a qua...

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This study, titled "Pengaruh Book Tax Differences, Kepemilikan Manajerial, Dan Leverage Terhadap Persistensi Laba," addresses a pertinent topic in fin...

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I Gede Arya Budi Antara, I Gusti Ayu Astri Pramitari

Implementation of green accounting in Kaamala Resort Ubud

Accounting

Green accounting is pivotal for companies addressing environmental challenges through effective financial management. Despite its recognized benefits,...

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This paper, "Implementation of green accounting in Kaamala Resort Ubud," addresses a highly relevant and pressing issue: the integration of environmen...

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Putu Novia Hapsari Ardianti, I Nyoman Kusuma Adnyana Mahaputra, Ida Ayu Made Adinda Yaswari

Interaction of profitability and capital intensity in determining corporate tax aggressiveness

Accounting

Tax aggressiveness reflects a company's strategy to minimize tax obligations through tax planning. This study aims to examine the influence of liquidi...

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This study addresses a highly relevant topic concerning corporate tax aggressiveness, a critical area for both corporate financial strategy and nation...

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Ida Bagus Anom Yasa, Moch. Mirza Yahya Thalib, Luh Mei Wahyuni

Utilizing the diamond fraud theory perspective to analyze financial statement fraud

Accounting

This study aims to test the influence of elements of the fraud diamond theory, including pressure, opportunity, rationalization, and capability, on fi...

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This study offers a timely and relevant investigation into the drivers of financial statement fraud, utilizing the well-established fraud diamond theo...

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Puspita Maelani, Najmudin, Asep Yana Yusyama, Dini Martinda Lestari

Peningkatan Keterampilan Pemahaman Melalui Implementasi Model Direct Learning Dengan Media Virtual Trading

Accounting

Penelitan bertujuan untuk mengetahui dan menganalisis apakah terdapat perbedaan keterampilan kemampuan pemahaman mahasiswa pada kelas eksperimen denga...

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This study investigates the effectiveness of integrating a Direct Learning model with Virtual Trading media to enhance student comprehension skills in...

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Indah Anisykurlillah, Lyna Latifah, Fachrurrozie Fachrurrozie, Yoan Permatasari, Muhammad Nur Fuad

Penguatan Pelaporan Keuangan Koperasi Wanita Sri Rejeki Berbasis General Ledger

Accounting

The purpose of this community service is to build a women's cooperative accounting system based on General Ledger. This system includes cas...

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This community service paper describes an initiative aimed at strengthening the financial reporting of the Sri Rejeki Women's Cooperative in Semarang...

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Sandy Arief, Amir Mahmud, Nurdian Susilowati, Puji Novita Sari

Edukasi Perpajakan Bagi Perangkat Desa Jatijajar Untuk Mewujudkan Kepatuhan Pajak

Accounting

The Village Law provides villages with the freedom to manage their finances independently. However, tax management and compliance with tax...

Review:

The article "Edukasi Perpajakan Bagi Perangkat Desa Jatijajar Untuk Mewujudkan Kepatuhan Pajak" presents a highly relevant and timely community servic...

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Jyashree Krishnanraw, Kamisah Ismail

Behavioral Intention to Use Artificial Intelligence (AI) Among Accounting Students: Evaluating the Effect of Job Relevance

Accounting

This research meticulously evaluates the influence of job relevance on accounting undergraduates' behavioral intentions toward utilizing Artificial In...

Review:

This study critically examines the factors influencing accounting students' behavioral intention to use Artificial Intelligence (AI), specifically foc...