Vol. 26 No. 1 (2022): January 2022

Articles

• Cost Of Capital, Corporate Tax Plannings, And Corporate Social Responsibility Disclosure

  Adhitya Jati Purwaka, Amrie Firmansyah, Resi Ariyasa Qadri, Agung Dinarjito, Zef Arfiansyah

  1 - 22

  • PDF
  Abstract Views: 628 times | Downloaded PDF: 49 times

  DOI : https://doi.org/10.24912/ja.v26i1.814
  

• Tax Aggressiveness, Fair Value Accounting, Debt Maturity: Does Integrated Reporting Matter?

  Pria Aji Pamungkas, Amrie Firmansyah, Resi Ariyasa Qadri, Agung Dinarjito, ZefArfiansyah

  23 - 43

  • PDF
  Abstract Views: 296 times | Downloaded PDF: 49 times

  DOI : https://doi.org/10.24912/ja.v26i1.815
  

• Dimensions Of Earnings Management In Transportation Service Companies In Indonesia

  Abdul Khalik, Sylvia Sylvia

  44 - 60

  • PDF
  Abstract Views: 140 times | Downloaded PDF: 49 times

  DOI : https://doi.org/10.24912/ja.v26i1.816
  

• The CEO Characteristics Factors Toward Tax Aggressiveness Of Family Companies In Indonesia

  Rachmawati Meita Oktaviani, Kukrit Wicaksono, Sunarto Sunarto, Ceacilia Srimindarti

  61 - 75

  • PDF
  Abstract Views: 139 times | Downloaded PDF: 49 times

  DOI : https://doi.org/10.24912/ja.v26i1.817
  

• Factor Supporting Companies Performing Transfer Pricing

  Nurjannah, Muh Haekal Yunus, Renaldi Renaldi, Munawir Munawir, Rafiqah Asaff

  76 - 91

  • PDF
  Abstract Views: 228 times | Downloaded PDF: 49 times

  DOI : https://doi.org/10.24912/ja.v26i1.818
  

• Examining Linkage Audit Quality Factors Intervening By Time Budget Pressure

  Mohammad Aldrin Akbar, Najarudin Toatubun, Abdul Haris Mzen, Imran Syafei Muhammad Nur, Septyana Prasetianingrum

  92 - 107

  • PDF
  Abstract Views: 201 times | Downloaded PDF: 49 times

  DOI : https://doi.org/10.24912/ja.v26i1.819
  

• Ambiguity, Role Conflict Towards Independence Commitment With Competence Mediation And Religiosity Moderation

  Agus Bandiyono, M. Bilal Al Ashri

  108 - 126

  • PDF
  Abstract Views: 119 times | Downloaded PDF: 49 times

  DOI : https://doi.org/10.24912/ja.v26i1.820
  

• Several Factors Affecting Firm Value Manufacturing In Indonesia

  Hamzah Ahmad, Muslim Muslim, Nuranina Syahrah

  127 - 143

  • PDF
  Abstract Views: 382 times | Downloaded PDF: 49 times

  DOI : https://doi.org/10.24912/ja.v26i1.821
  

• Financial Sustainability Ratio And Aspects That Affect It

  Andi Rustam, Muhammad Adil

  144 - 160

  • PDF
  Abstract Views: 239 times | Downloaded PDF: 49 times

  DOI : https://doi.org/10.24912/ja.v26i1.822
  

• Independence And Competence On Audit Fraud Detection: Role Of Professional Skepticism As Moderating

  Muhamad Yamin Noch, Muhdi B. Hi. Ibrahim, Mohammad Aldrin Akbar, Kartim Kartim, Entar Sutisman

  161 - 175

  • PDF
  Abstract Views: 378 times | Downloaded PDF: 49 times

  DOI : https://doi.org/10.24912/ja.v26i1.823