Vol. 1 No. 2 (2024)

Articles

• The Impact of Financial Structure and Liquidity on Tax Avoidance: The Moderating Role of Institutional Ownership in Indonesia’s Consumer Goods Sector

  Citra Pertiwi, Waluyo Waluyo, Yananto Mihadi Putra (Author)

  88-101

  • PDF   Article Views: 124 times | Article Downloads: 238 times

• Study On Human Resources Readiness Of Sea Cross-Border Post (PLBN) In Riau Islands Province

  Farida Elmi, Yusliza M. Yusoff, Antonius Setyadi, Novia Nila Sutarman (Author)

  102-113

  • PDF   Article Views: 113 times | Article Downloads: 202 times

• Audit Opinion and Company Size on Earning Management as moderated by the Audit Committee at Sharia Commercial Banks in Indonesia

  Mariyam Chairunisa (Author)

  114-129

  • PDF   Article Views: 100 times | Article Downloads: 68 times

• Green Banking and Liquidity: Strategies for Optimising Islamic Bank Profitability

  Retno Puji Astuti, Nurhasanah Nurhasanah, Mariyam Chairunisa, Safira Almunawar, Shinta Melzatia (Author)

  130-144

  • PDF   Article Views: 161 times | Article Downloads: 142 times

• The Effect of Return on Assets, Current Ratio, Debt to Equity Ratio on Tax Avoidance with Capital Intensity as a Moderating Variable (Empirical Study on Property and Real Estate Companies Listed on the Indonesia Stock Exchange in 2020-2023)

  Dian Christy, Nurhasanah Nurhasanah (Author)

  145-157

  • PDF   Article Views: 233 times | Article Downloads: 258 times

• The Effect of Audit Delay, Company Size, and Public Accounting Firm (KAP) Size on Auditor Switching (Empirical Study on Banking Companies Listed on the Indonesia Stock Exchange for the Period 2019-2023)

  Amartia Rachmawati, Diah Iskandar (Author)

  158-173

  • PDF   Article Views: 148 times | Article Downloads: 232 times

• The Influence of Sales Growth, Corporate Governance and Company Characteristics on Tax Avoidance

  Albastha Azmil Qahhar Al-Hanief, Yananto Mihadi Putra (Author)

  174-188

  • PDF   Article Views: 180 times | Article Downloads: 111 times