Published: March 16, 2023

Articles

FAKTOR-FAKTOR YANG MEMPENGARUHI EFEKTIVITAS MANAJEMEN ASET TETAP: PERAN MODERASI SISTEM PENGENDALIAN INTERN

DETERMINANTS OF THE EFFECTIVENESS OF FIXED ASSETS MANAGEMENT: THE MODERATION ROLE OF THE INTERNAL CONTROL SYSTEM

10.31258/current.4.1.1-19
1-19 Benny Helmi, Ria Nelly Sari, Alfiati Silfi
PDF
582

DETERMINANTS OF AUDIT REPORT LAG IN STATE-OWNED ENTERPRISES

10.31258/current.4.1.20-36
20-36 Vindi Septatiara, Made Dudy Satyawan
PDF
296

PENGARUH NON PERFORMING LOAN (NPL), CAPITAL ADEQUACY RATIO (CAR) DAN INFLASI TERHADAP PENYALURAN KREDIT USAHA RAKYAT (KUR)

THE INFLUENCE OF NON PERFORMING LOAN (NPL), CAPITAL ADEQUACY RATIO (CAR) AND INFLATION ON DISTRIBUTION OF BUSINESS CREDIT

10.31258/current.4.1.37-48
37-48 Shella Yoseva Simangunsong, Nurhadi Nurhadi
PDF
382

PENGARUH AUDIT FEE, AUDIT TENURE, ROTASI AUDIT DAN REPUTASI KANTOR AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT

THE EFFECT OF AUDIT FEE, AUDIT TENURE, AUDIT ROTATION AND THE REPUTATION OF PUBLIC ACCOUNTING FIRM ON AUDIT QUALITY

10.31258/current.4.1.49-61
49-61 Ibnu Fadhlan, Yuneita Anisma, Sem Paulus Silalahi
PDF
508

PENGARUH LIKUIDITAS, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN

THE EFFECT OF LIQUIDITY, COMPANY SIZE AND PROFITABILITY ON FIRM VALUE

10.31258/current.4.1.62-71
62-71 Siti Nurjanah, Ceacilia Srimindarti
PDF
1010

BAGAIMANA UPAYA AUDIT, BIAYA AUDIT, DAN AUDIT TENURE MEMPENGARUHI KUALITAS AUDIT ?

HOW AUDIT EFFORT, AUDIT FEE, AND AUDIT TENURE AFFECT AUDIT QUALITY?

10.31258/current.4.1.72-86
72-86 Supriyanto Supriyanto, Julianti Cesilia
PDF
481

PENGARUH PASAR TENAGA KERJA, KOMPENSASI FINANSIAL, DISRUPSI AKUNTAN DAN LINGKUNGAN KERJA DALAM KARIR AKUNTAN

LABOR MARKET CONSIDERATIONS, FINANCIAL REWARDS, DISRUPTION OF ACCOUNTANT PROFESSION AND WORK ENVIRONMENT ON CAREER AS ACCOUNTANT

10.31258/current.4.1.87-102
87-102 Emrinaldi Nur DP
PDF
283

PENGARUH MANAJEMEN LABA DAN PERENCANAAN PAJAK TERHADAP NILAI PERUSAHAAN : PERAN MODERASI PROFITABILITAS

THE EFFECT OF EARNING MANAGEMENT AND TAX PLANNING ON COMPANY VALUE: THE MODERATION ROLE OF PROFITABILITY

10.31258/current.4.1.103-116
103-116 Ellen Angelisa, Zirman Zirman, Fajar Odiatma, Rheny Afriana Hanif
PDF
512

PENGARUH SISTEM PENGENDALIAN INTERNAL PEMERINTAH, BUDAYA ORGANISASI DAN ANTI-FRAUD AWARENESS TERHADAP PENCEGAHAN FRAUD

10.31258/current.4.1.117-132
117-132 Malahayati Ibrahim, Poppy Nurmayanti, Novita Indrawati
PDF
658

INDEPENDENSI DEWAN, FREKUENSI RAPAT, KEPEMILIKAN INSTITUSIONAL DAN KINERJA PERUSAHAAN

BOARD INDEPENDENCE, BOARD MEETING FREQUENCY, INSTITUTIONAL OWNERSHIP AND COMPANY PERFORMANCE

10.31258/current.4.1.133-145
133-145 Yuliusman Yuliusman, Nela Safelia
PDF
296

FAKTOR-FAKTOR YANG MEMPENGARUHI KECURANGAN (FRAUD) DANA DESA DI KABUPATEN KEPULAUAN MERANTI

FACTORS AFFECTING FRAUD ON THE USE OF VILLAGE FUNDS IN MERANTI ISLANDS DISTRIC

10.31258/current.4.1.146-164
146-164 Dede Kurniawan, Ria Nelly Sari, Alfiati Silfi
PDF
328

CORPORATE GOVERNANC, CORPORATE SOCIAL RESPONSIBILITY DAN KETAHANAN PERUSAHAAN DI INDONESIA

CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY AND CORPORATE RESILIENCE IN INDONESIA

10.31258/current.4.1.165-178
165-178 Khalilul Rahman, Asniati Bahari
PDF
291

ANALISIS MODEL FRAUD HEXAGON DALAM MENDETEKSI POTENSI KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN BUMN

ANALYSIS OF FRAUD HEXAGON TO DETECT FRAUD ON FINANCIAL STATEMENT

10.31258/current.4.1.179-196
179-196 Sakina Sumbari, Kamaliah Kamaliah, Ruhul Fitrios
PDF
1221

BI-7 DAY REVERSE REPO RATE EXCHANGE RATE, MONEY SUPPLY, AND THE NUMBER OF SHARIA CAPITAL MARKET INVESTORS

10.31258/current.4.1.197-206
197-206 Camelia Lutfiana Mahmud, Dahruji Dahruji
PDF
218

DETERMINASI KETEPATAN WAKTU PELAPORAN KEUANGAN

DETERMINATION OF THE TIMELINESS OF FINANCIAL REPORTING

10.31258/current.4.1.207-218
207-217 Duhan Nadra, Zirman Zirman, Supriono Supriono
PDF
241