Published: March 23, 2025

Articles

PENGHINDARAN PAJAK DILIHAT DARI SISI TRANSFER PRICING, RETURN ON ASSET, DAN UKURAN PERUSAHAAN

TAX AVOIDANCE VIEWED FROM THE PERSPECTIVE OF TRANSFER PRICING, RETURN ON ASSETS, AND FIRM SIZE

10.31258/current.6.1.599-611
1-13 Putri Amanda Suhermanto, Enny Susilowati Mardjono
PDF
563

KONTRIBUSI DANA BANTUAN KEUANGAN TERHADAP PENDAPATAN BUMDes : STUDI KASUS DI KECAMATAN BANTAN

CONTRIBUTION OF RIAU PROVINCE FINANCIAL ASSISTANCE FUNDS ON VILLAGE-OWNED ENTERPRISES' INCOME: CASE STUDY IN BANTAN DISTRICT

10.31258/current.6.1.612-635
14-37 Jhon Suhadi, Ria Nelly Sari, Vince Ratnawati
PDF
219

PENGARUH CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MAKANAN DAN MINUMAN

THE INFLUENCE OF CORPORATE GOVERNANCE AND LEVERAGE ON ACCOUNTING CONSERVATISM IN FOOD AND BEVERAGE COMPANIES

10.31258/current.6.1.636-653
38-55 Atikah Saraswati, Agung Prajanto
PDF
336

AUDIT QUALITY, AUDIT COMMITTEE, AND EARNINGS MANAGEMENT PRE-POST IFRS IMPLEMENTATION: EVIDENCE FROM INDONESIAN CONSUMER GOODS COMPANIES

10.31258/current.6.1.654-666
56-68 Adya Puspita, Doddy Setiawan
PDF
199

DETERMINAN NILAI PERUSAHAAN SEKTOR KESEHATAN DI INDONESIA

DETERMINANTS OF FIRM VALUE OF HEALTHCARE SECTOR IN INDONESIA

10.31258/current.6.1.667-680
69-82 Rhizma Putri Maylani, Melati Oktafiyani, Agung Prajanto
PDF
220

PENGHINDARAN PAJAK DI INDONESIA: FAKTOR PROFITABILITAS, INTENSITAS MODAL DAN INTENSITAS PERSEDIAAN

TAX AVOIDANCE IN INDONESIA: PROFITABILITY FACTORS, CAPITAL INTENSITY AND INVENTORY INTENSITY

10.31258/current.6.1.681-693
83-95 Vivi Rahmawati, Retno Indah Hernawati
PDF
212

TINDAK LANJUT HASIL AUDIT DAN TRANSPARANSI, PENGARUHNYA TERHADAP TINGKAT KORUPSI DI INDONESIA

FOLLOW-UP ON AUDIT RESULTS AND TRANSPARENCY, ITS INFLUENCE ON THE LEVEL OF CORRUPTION IN INDONESIA

10.31258/current.6.1.694-707
96-109 Dhea Aprillia, Periansya Periansya, Yuli Antina Aryani
PDF
268

PERAN PENGENDALIAN INTERNAL, INTEGRITAS, DAN PROFESIONALISME DALAM MENCEGAH KECURANGAN APARATUR SIPIL NEGARA PEMERINTAH PROVINSI RIAU

THE ROLE OF INTERNAL CONTROL, INTEGRITY, AND PROFESSIONALISM IN PREVENTING FRAUD IN THE STATE CIVIL APPARATUS OF THE GOVERNMENT OF RIAU PROVINCE

10.31258/current.6.1.708-722
110-124 Raja M.Mubyansa Kurniawan, Rita Anugerah, Meilda Wiguna
PDF
210

PELAKSANAAN E-GOVERNMENT PADA PEMERINTAH DAERAH DI INDONESIA: KEMANDIRIAN DAERAH SEBAGAI VARIABEL MODERASI

IMPLEMENTATION OF E-GOVERNMENT IN REGIONAL GOVERNMENT IN INDONESIA: REGIONAL INDEPENDENCE AS A MODERATING VARIABLE

10.31258/current.6.1.723-739
125-141 Arini Ilma Ilma, Yesi Mutia Basri, Nur Azlina
PDF
142

PENGUNGKAPAN EMISI KARBON: MEMAHAMI PERAN PROFITABILITAS, GENDER DEWAN, DAN MEDIA EXPOSURE

CARBON EMISSION DISCLOSURE: UNDERSTANDING THE ROLE OF PROFITABILITY, BOARD GENDER, AND MEDIA EXPOSURE

10.31258/current.6.1.740-758
142-160 Nurul Hikmah Putri, Enni Savitri, Alfiati Silfi
PDF
312

INVESTMENT OPPORTUNITY SET, KONSERVATISME, ALOKASI PAJAK ANTAR PERIODE DAN KUALITAS LABA

INVESTMENT OPPORTUNITY SET, CONSERVATISM AND TAX ALLOCATION BETWEEN PERIODS AND PROFIT QUALITY

10.31258/current.6.1.759-770
161-172 Diaur Rahman, Tumirin Tumirin
PDF
285

GREEN TECHNOLOGY DYNAMISM, GREEN ENTREPRENEURIAL ORIENTATION AND FINANCIAL CAPABILITY FOR ENHANCING MSMEs’ FINANCIAL PERFORMANCE

GREEN TECHNOLOGY DYNAMISM, GREEN ENTREPRENEURIAL ORIENTATION AND FINANCIAL CAPABILITY FOR ENHANCING MSMEs’ FINANCIAL PERFORMANCE

10.31258/current.6.1.771-784
173-186 Aunurrafiq Aunurrafiq, Kamaliah Kamaliah, Nurul Badriyah
PDF
150

EKSPLORASI KINERJA LINGKUNGAN DAN STUKTUR KEPEMILIKAN SEBAGAI FAKTOR PENENTU PENGUNGKAPAN KEBERLANJUTAN

EXPLORATION OF ENVIROMENTAL PERFOMANCE AND OWNERSHIP STUCTURE AS DETERMINANTS OF SUSTAINABILITY DISCLOSURE

10.31258/current.6.1.785-802
187-204 Fadhilatur Rahmi, Ria Nelly Sari, Ulfa Afifah
PDF
201

PENGARUH KOMPENSASI EKSEKUTIF, KONSERVATISME AKUNTANSI DAN FAMILY OWNERSHIP TERHADAP TAX AVOIDANCE

THE EFFECT OF EXECUTIVE COMPENSATION, ACCOUNTING CONSERVATISM, AND FAMILY OWNERSHIP ON TAX AVOIDANCE

10.31258/current.6.1.803-820
205-222 Etri Wijayanti, Vince Ratnawati, Mayla Khoiriyah, Azwir Nasir
PDF
458

MEMBEDAH NILAI PERUSAHAAN: PERAN STRATEGIS KINERJA LINGKUNGAN, KEUANGAN, INVESTASI, PENDANAAN, DAN SKALA USAHA

DISSECTING CORPORATE VALUE: THE STRATEGIC ROLE OF ENVIRONMENTAL PERFORMANCE, FINANCE, INVESTMENT, FUNDING, AND BUSINESS SCALE

10.31258/current.6.1.821-838
223-240 Canggih Canggih, Yulia Efni, Fiona Fiona
PDF
166