Accounting Research Journal of Sutaatmadja (ACCRUALS)
Jurnal yang diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi Sutaatmadja Subang
Jurnal
Accounting Research Journal of Sutaatmadja (ACCRUALS)
Jurnal yang diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi Sutaatmadja Subang
Accounting Research Journal of Sutaatmadja is published by the Accounting Study Program of the Sutaatmadja College of Economics twice a year (March and September). It was first published in March 2017, with the aim of 1) Becoming a trusted publication media in disseminating accounting science, 2) Becoming a media of thought documentation based on accounting science, 3) Becoming a media that will support the scientific development of accounting practices. Each publication consists of at least 5 article titles related to accounting clusters consisting of financial accounting and capital markets,... see more management accounting and behaviour, public sector accounting, sharia accounting, auditing, accounting information systems, and taxation.
Bidang: Finance, Banking, Accounting & Econometrics
Akreditasi: Tidak terakreditasi.
Artikel
1–10 of 76 results.
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The Influence of Tax Expense, Exchange Rate, Share Ownership, Leverage, and Firm Size on Transfer Pricing Aggressiveness in Indonesian Multinational Company DownloadSetyarini Santosa • Fabiola Hagai Karinadescription Journal article public Accounting Research Journal of Sutaatmadja • Maret 2022 IndonesiaTransfer pricing has been cited as the most crucial tax avoidance issue in multinational company. Transfer pricing is defined as the price to buy or sell goods and services between related parties. Th...
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Suyanto Suyanto • Benny Marcino • Sri Lestari Prasilowati • Indri Astuti • Maria Gayatridescription Journal article public Accounting Research Journal of Sutaatmadja • Maret 2022 IndonesiaThis study aims to determine the effect of internal control and auditor competence on fraud prevention on oil palm plantation. This research is an explanatory research with a quantitative approach. Th...
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The Influence of Corporate Social Responsibility (CSR) and Cost of Debt on Corporate Financial Performance During the Covid-19 Pandemic with Political Connections as A Moderating Variable DownloadLidya Agustina • Etty Murwaningsaridescription Journal article public Accounting Research Journal of Sutaatmadja • Maret 2022This study aims to examine the effect of corporate social responsibility and the cost of debt on the company's financial performance, as well as to examine whether political connections can moderate t...
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The Effect of the Implementation of E-budgeting, Financial Statement Disclosure, and Internal Control on Regional Financial Management Transparency DownloadAngga Vredi Nugroho • Sri Ayemdescription Journal article public Accounting Research Journal of Sutaatmadja • September 2021Regional autonomy is the authority of a region in regulating, administering, and self-managing government and community affairs, including financial management. For this reason, the formulation of the...
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The Effect of Motivation, Self Efficacy, Tringa and Understanding of Pmk Number 111/pmk.03/2014 on Career Interest of Accounting Students as Tax Consultants DownloadSri Ayem • Ryan Hidayatdescription Journal article public Accounting Research Journal of Sutaatmadja • September 2021This study aims to examine the effect of motivation on the interest of accounting students in a career as a tax consultant, the effect of self-efficacy on the interest of accounting students in a care...
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Desirianingsih Haryati Parastri • Andreas Vernandodescription Journal article public Accounting Research Journal of Sutaatmadja • September 2021 IndonesiaScandals occurred in various parts of the world result in a crisis of the accounting profession credibility. Various previous literatures provide evidence that cheating behavior in the work environmen...
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Analysis the Effect of Short Term Debt on Earnings Management in Companies Listed on Indonesian Stock Exchange DownloadSukiantono Tang • Lina Watidescription Journal article public Accounting Research Journal of Sutaatmadja • September 2021 IndonesiaThe purpose of this research is to examine the impact of short term debt on earnings management. The independent variable include is short term debt. The dependent variable is earnings management whic...
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Muhammad Haidar Taqiyyuddiin • Suparna Wijayadescription Journal article public Accounting Research Journal of Sutaatmadja • September 2021 IndonesiaThe registration threshold for which enterprises are exempt from the obligation to be registered as taxable enterprises (Exemption Threshold) in Indonesia's Value Added Tax (VAT) regime is exceptional...
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Abdul Hafiz Tanjung • Helma Yunia Putridescription Journal article public Accounting Research Journal of Sutaatmadja • September 2021 IndonesiaThe purpose of this research is to provide empirical evidence for signaling theory in the companies that conducted stock splits on Indonesia Stock Exchange between 2017 and 2019. This research examine...
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Transfer Pricing and Tax Aggressiveness in Multinational Companies Before After the Tax Amnesty Program DownloadOlivi Sabilla Sa'danidescription Journal article public Accounting Research Journal of Sutaatmadja • September 2021 IndonesiaThe Tax Amnesty in Indonesia of 2016 aims to increase tax revenue, which will be used to finance development. Tax Amnesty is also expected to reduce transfer pricing practice by holding a period of re...