Published: March 28, 2024

Articles

PENGARUH KEBERAGAMAN GENDER DAN UKURAN DEWAN DIREKSI TERHADAP PENGHINDARAN PAJAK YANG DIMEDIASI OLEH KINERJA KEBERLANJUTAN

THE EFFECT OF GENDER DIVERSITY AND SIZE OF BOARD OF DIRECTORS ON TAX AVOIDANCE MEDIATED BY SUSTAINABILITY PERFORMANCE

10.31258/current.5.1.1-10
1-10 Jessyca Jessyca, Hendi Hendi, Robby Krisyadi
PDF
375

PERAN JENIS INDUSTRI SEBAGAI MODERATOR DALAM HUBUNGAN ANTARA UKURAN PERUSAHAAN, LEVERAGE, DAN PENGUNGKAPAN LAPORAN KEBERLANJUTAN

THE ROLE OF INDUSTRY TYPE AS A MODERATOR IN THE RELATIONSHIP BETWEEN FIRM SIZE, LEVERAGE, AND SUSTAINABILITY REPORT DISCLOSURE

10.31258/current.5.1.11-24
11-24 Christian Bevan Pramudita, Stephana Dyah Ayu
PDF
227

THE EFFECT OF ENVIRONMENTAL UNCERTAINTY AND TRANSFER PRICING ON TAX AVOIDANCE

10.31258/current.5.1.25-34
25-34 Santi Yopie, Meififanny Taniono
PDF
231

KEPUTUSAN TRANSFER PRICING : PENGARUH BEBAN PAJAK, KONTRAK UTANG, DAN PROFITABILITAS

TRANSFER PRICING DECISIONS: THE EFFECT OF TAX EXPENSE, DEBT CONTRACTS, AND PROFITABILITY

10.31258/current.5.1.35-51
35-51 Dinda Mulyani, Indra Pahala, Hafifah Nasution
PDF
208

PENGARUH PELATIHAN PENGGUNA DAN KEPEMIMPINAN KEWIRAUSAHAAN TERHADAP KINERJA ORGANISASI DENGAN IMPLEMENTASI SISTEM INFORMASI AKUNTANSI SEBAGAI PEMEDIASI

THE INFLUENCE OF USER TRAINING AND ENTREPRENEURIAL LEADERSHIP ON ORGANIZATIONAL PERFORMANCE WITH THE IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEMS AS A MEDIATOR

10.31258/current.5.1.52-71
52-71 Muhammad Ridho Helmy, Ruhul Fitrios, Supriono Supriono
PDF
240

PENGARUH TIPE KEPRIBADIAN DAN PERILAKU KONSUMTIF TERHADAP PERENCANAAN KEUANGAN PADA MAHASISWA DI SIDOARJO

THE INFLUENCE OF PERSONALITY TYPE AND CONSUMPTIVE BEHAVIOR ON FINANCIAL PLANNING AMONG STUDENTS IN SIDOARJO

10.31258/current.5.1.72-80
72-80 Muhammad Nadhim Zuhdi, M Mustaqim
PDF
183

PENTINGNYA INTEGRITAS, INDEPENDENSI DAN PROFESIONALISME PADA KUALITAS AUDIT

THE IMPORTANCE OF INTEGRITY, INDEPENDENCE AND PROFESSIONALISM IN AUDIT QUALITY

10.31258/current.5.1.in layout
81-93 Atika Asadita Sarni Putri, Adriyanti Agustina Putri, Evi Marlina
PDF
1706

BIAYA IKLAN, INTENSITAS PERSEDIAAN, PERTUMBUHAN PENJUALAN DAN TRANSAKSI PIHAK BERELASI PADA AGRESIVITAS PAJAK

ADVERTISING COSTS, INVENTORY INTENSITY, SALES GROWTH AND RELATED PARTY TRANSACTIONS ON TAX AGGRESSIVENESS

10.31258/current.5.1.94-106
94-106 Sefrilia Resty, Yusralaini Yusralaini, Rusli Rusli, Nita Wahyuni
PDF
362

KUALITAS AUDIT, ENTERPRISE RISK MANAGEMENT (ERM) DAN NILAI PERUSAHAAN: PERAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) SEBAGAI MODERASI

AUDIT QUALITY, ENTERPRISE RISK MANAGEMENT (ERM) AND CORPORATE VALUE: THE ROLE OF ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) AS MODERATION

10.31258/current.5.1.107-118
107-118 Budi Chandra, Robby Krisyadi, Silvia Rahmadhani
PDF
288

FAKTOR – FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN : PERAN MODERASI GOOD CORPORATE GOVERNANCE

DETERMINANTS OF THE FIRM VALUE: THE MODERATION ROLE OF GOOD CORPORATE GOVERNANCE (EMPIRICAL STUDY ON ISLAMIC COMMERCIAL BANKS IN 2015 - 2020)

10.31258/current.5.1.119-142
119-136 Essi Herwika, Rita Anugerah, Poppy Nurmayanti
PDF
189

DETERMINANT FACTORS THAT INFLUENCE LOCAL GOVERNMENT FINANCIAL REPORT QUALITY

10.31258/current.5.1.137-149
137-149 Rofika Rofika, Vince Ratnawati, Harum Melati Suci Harum Melati Suci, Al Azhar L
PDF
135

PENGARUH HALAL VALUE CHAIN DAN ORIENTASI KEWIRAUSAHAAN TERHADAP KINERJA UMKM MAKANAN DAN MINUMAN

THE INFLUENCE OF HALAL VALUE CHAIN AND ENTREPRENEURIAL ORIENTATION ON THE PERFORMANCE OF FOOD AND BEVERAGE SMEs

10.31258/current.5.1.150-165
150-165 Virgo Gusrian, Poppy Nurmayanti, Mayla Khoiriyah
PDF
216

PENGARUH ASIMETRI INFORMASI, CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSHAAN DAN STRUKTUR KEPEMILIKAN TERHADAP MANAJEMEN LABA

THE EFFECT OF INFORMATION ASYMMETRY, CORPORATE SOCIAL RESPONSIBILITY, COMPANY SIZE AND OWNERSHIP STRUCTURE ON PROFIT MANAGEMENT

10.31258/current.5.1.166-178
166-178 Yudha Asmara Hadi, Azwir Nasir, Mudrika Alamsyah Hasan
PDF
194

PENGARUH STABILITAS KEUANGAN, TARGET KEUANGAN, KETIDAKEFEKTIFAN PENGAWASAN, PERGANTIAN AUDITOR DAN KOLUSI TERHADAP KECURANGAN LAPORAN KEUANGAN

THE EFFECT OF FINANCIAL STABILITY, FINANCIAL TARGETS, SUPERVISORY INEFECTIVENESS, AUDITOR CHANGE AND COLLUSION ON FINANCIAL STATEMENT FRAUD

10.31258/current.5.1.179-192
179-192 Azzahra Ivonita, M Rasuli, Meilda Wiguna
PDF
249

REMOTE AUDIT: BAGAIMANA PENGALAMAN AUDITOR DAN TIME BUDGET PRESSURE MEMPENGARUHI KUALITAS AUDIT DI SEKTOR KELAPA SAWIT

REMOTE AUDIT: HOW DO AUDITOR EXPERIENCE AND TIME BUDGET PRESSURE INFLUENCE AUDIT QUALITY IN THE PALM PALM SECTOR

10.31258/current.5.1.193-209
193-209 M. Indra Azhhar, Reskino Reskino
PDF
194