Published: March 23, 2025

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

1-13 Putri Amanda Suhermanto, Enny Susilowati Mardjono
424

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

14-37 Jhon Suhadi, Ria Nelly Sari, Vince Ratnawati
144

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

38-55 Atikah Saraswati, Agung Prajanto
226

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

56-68 Adya Puspita, Doddy Setiawan
120

DETERMINAN NILAI PERUSAHAAN SEKTOR KESEHATAN DI INDONESIA

DETERMINANTS OF FIRM VALUE OF HEALTHCARE SECTOR IN INDONESIA

69-82 Rhizma Putri Maylani, Melati Oktafiyani, Agung Prajanto
125

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

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

83-95 Vivi Rahmawati, Retno Indah Hernawati
147

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

96-109 Dhea Aprillia, Periansya Periansya, Yuli Antina Aryani
101

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

110-124 Raja M.Mubyansa Kurniawan, Rita Anugerah, Meilda Wiguna
89

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

125-141 Arini Ilma Ilma, Yesi Mutia Basri, Nur Azlina
72

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

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

142-160 Nurul Hikmah Putri, Enni Savitri, Alfiati Silfi
156

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

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

161-172 Diaur Rahman, Tumirin Tumirin
198

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

173-186 Aunurrafiq Aunurrafiq, Kamaliah Kamaliah, Nurul Badriyah
76

EKSPLORASI KINERJA LINGKUNGAN DAN STUKTUR KEPEMILIKAN SEBAGAI FAKTOR PENENTU PENGUNGKAPAN KEBERLANJUTAN

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

187-204 Fadhilatur Rahmi, Ria Nelly Sari, Ulfa Afifah
103

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

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

205-222 Etri Wijayanti, Vince Ratnawati, Mayla Khoiriyah, Azwir Nasir
196

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

223-240 Canggih Canggih, Yulia Efni, Fiona Fiona
109