| No | Author | Judul Penelitian (ID) | Judul Penelitian (EN) |
|---|---|---|---|
| 1 | Neneng S | Pengaruh Skema Bonus Direksi terhadap Aktifitas Manajemen Laba | (The Effect of Boards Bonus Scheme on Earning Management Activities : The Empirical Study in State Owned Enterprises) |
| 2 | Satria Yudhia Wijaya | Pemilihan Kebijakan Akuntansi dalam Perspektif Agency Theory | Accounting Policy Decision in Agency Theory Perpective |
| 3 | Susi Meyrista T | Pengaruh Kinerja dan Governance Terhadap Penggantian Direksi (Penelitian Empiris pada BUMN Periode 2000-2005 | The Influence of Performance and Governance To The Director Turnover (Empirical Research on State Owned Enterprices in Periode Between 2000-2005) |
| 4 | Wilma Darwin | Relevansi Informasi Akuntansi Terhadap Penentuan Nilai Pasar Perusahaan Periode 1992-2005 | Value relevance of Accounting Information on Coorporate Market Value Between 1992-2005 (Empirical Studies At BEJ) |
| 5 | Bernard E Tidajoh | Pengaruh Kepemilikan Saham Oleh Pihak Asing dan Set Kesempatan Investasi Terhadap Kinerja Saham (Studi Empiris Pada Perusahaan Publik di Bursa Efek Jakarta) | The Effect of Foreign Owneship and Investment Opportunity Set On Stock Performance |
| 6 | Hertanto | Prediksi Probabilitas Financial Distress Dengan DCF Model | Financial Distress Probability Prediction Using DCF Model |
| 7 | Irwan Arjanto | Kinerja Economic Value Added (EVA) Dalam Menilai Return Saham Perusahaan Yang Terdaftar di Bursa Efek Jakarta | EVA Performance to Stock Return Valuation For Public Company in Jakarta |
| 8 | Megawati Oktorina | Analisis Arus Kas Dalam Mendeteksi Manipulasi Aktivitas Riil dan Dampaknya Terhadap Kinerja Pasar | EVA Performance to Stock Return Valuation For Public Company in Jakarta |
| 9 | Atiqah | Corporate Governance Pengungkapan Sukarela dan Asimetri Informasi | Corporate Governance Voluntary Disclosure and Information Asymmetry |
| 10 | Dwi Jaya Kirana | Pengaruh Corporate Governance dan Free Cash Flow Terhadap Performance Perusahaan | The Influence of Corporate Governance and Free Cash Flow to Firms Performance |
| 11 | Erwin Harinurdin | Analisis Kepatuhan Pajak Perusahaan yang Terdaftar Pada Kantor Pelayanan Pajak Wajib Pajak Besar Satu | Analysis of Company's Tax Complience That Was Registered in Large Tax Office One |
| 12 | Florensia Yunita | Determinan Kesalahan Prakiraan Laba Manajemen Studi Empiris Pada IPO Disclosure di Bursa Efek Jakarta | The Determinant of Management Forecast Error : An Emperical Study of Indonesian IPO Disclosure in Stock Market Jakarta |
| 13 | Nur Kholifah | Slack Resources Corporate Philanthropy dan Kinerja Perusahaan : Pendekatan dengan Metode Structural Equation Model | Slack Resources, Corporate Philanthropy and Firm Financial Performace : Structural Equation Modeling Approach |
| 14 | Verni Asvari Wangi | Pengaruh Corporate Governance Terhadap Kinerja Perusahaan : Pendekatan Dengan Metode Structural Equation Model pada Perusahaan yang Terdaftar di BEI | The Relationships Between Corporate Governance and Firm Performance : Structural Equation Modeling Approach |
| 15 | Diana Supriati | Pengaruh Komponen Laba Permanen, Transitori dan Agregat Terhadap laba Masa Depan dan Arus Kas | The Influence of Permanent Transitory and Aggregate Component of Earnings to Future Earning and Cash Flow |
| 16 | Paul Sampry | Pengaruh Informasi Penggunaan Dana IPO Terhadap Initial Return Studi Empiris Perusahaan Go Publik di BEJ 1995-2006 | The Effect of Information on Plan of IPO Fund Utilization and Others Determinant to Initial Return : an Emperical Studies on IPO In Jakarta Stock Exchange 1995-2006 |
| 17 | Nurul Husnah | Hubungan Corporate Governance Index, Dewan Direksi dan Dewan Komisaris Dengan Kinerja Perusahaan | The Relationship Between corporate Governance Index, Boad of Directors and Independent Directors With Firms Performance |
| 18 | Isni Kusariani | Peranan Outside Investor Dalam Menekan Shirking dan Expropriation Melalui Monitoring Oleh Mekanisme Corporate Governance | The Role of Outside Investor in mitigating Shirking & Expropriation by Monitoring Activities of Corporate Governance Mechanism |
| 19 | Wulan Heri Untari | Pengaruh Moderasi Manajemen Risiko Sebagai Komponen Corporate Governance Terhadap Kinerja Perbankan | Moderation Influence of Risk Management as Corporate Governance Component to Performance of Banking |
| 20 | Arianto Suthan | Pengaruh Diversifikasi Global dari Kegiatan Operasional dan Pendanaan Terhadap Praktek Pengungkapan Sukarela | The Effect of Global Diversification of Operations and Financing to the Corporate Voluntary Disclosure |
| 21 | Rani Sylvia Sari | Pengaruh Pengungkapan Sukarela dan Kualitas Corporate Governance Terhadap Biaya Modal Ekuitas Pada Bursa Efek Indonesia | The Effect of Voluntary Disclosure and Quality of Corporate Governance on The Cost of Equity Capital For Manufacturing Companies Listed At Indonesia Stock Exchange |
| 22 | Syarifuddin | Pengaruh Corporate Governance dan Kinerja Perusahaan Terhadap Koefisien Respon Laba dengan Menggunakan Principal Component Analisys. | The Impact of Corporate Governance and Performance of The Firm to Earnings Response Coefficient by Using Principal Component Analysis |
| 23 | Viska Anggraita | Motivasi Manajemen Laba (Oportunistik vs Efisien) dan Pengaruh Moderasi Corporate Governance: Studi Pada Perusahaan Non Keuangan di BEI | Type of Earnings Management (Oportunis VS Efficient) and the Moderating Effect of Corporate Governance: Study on Non Financial Companies in BEI |
| 24 | Arie Wibowo | Pengaruh Masa Penugasan Audit terhadap Kualitas Audit dengan Pendekatan Earnings Surprise Benchmark pada Perusahaan Terbuka (Studi Aturan Rotasi Audit di Indonesia) | The Impact of Audit Tenure to Audit Quality with Earnings Surprise Benchmark as the Proxy on Public Listed Companies (Audit Rotation Regulation Study in Indonesia) |
| 25 | Arywarti Marganingsi | Analisis Variabel Anteseden Perilaku Auditor Internal Dan Konsekuensinya Terhadap Kinerja: Studi Empiris Pada Auditor Aparat Pengawasan Intern Pemerintah Di Lingkungan Lembaga Pemerintah Non Departemen | Antecedents Of Internal Auditor's Behavior And Their Consequence On Performance: Empirical Study On Internal Auditors In Non Departement Government Institution |
| 26 | Nureni Wijayati | Keberhasilan Penerapan Enterprise Resource Planning - SAP: Analisis Persepsi Pengguna | The Success of Enterprise Resource Planning - SAP Adoption: User Perception Analysis |
| 27 | Oktina Nugraheni | Pengaruh Faktor-faktor Personal Auditor Internal Terhadap Kualitas Audit (Studi Empiris di Lembaga Pemerintah Non Departemen) | The Influence of Internal Auditor's Personal Factors on Audit Quality (Empirical Study in Government Institution) |
| 28 | Suyati | Determinan Konservatisme dan Asimetri Informasi : Studi pada Perusahaan Non Keuangan di BEI | The Determinan of Conservatism and Information Asymmetry : empiris Study at Non Finance Company in BEI |
| 29 | Sandra Aulia | Faktor-Faktor yang Mempengaruhi Reduce, Reuse dan Recycle (3R) dan Hubungan 3R dengan Efisien dan Kinerja Perusahaan : Analisis Lintas Negara di Jepang, Inggris dan Indonesia | Factors Influence The Reduce, Reuse and Recycle (3R's) and effect of 3R's on Efficiency and Firm Performance : Cross Country Analysis in Japan, United Kingdom and Indonesia |
| 30 | Agita Cendrakasih Wahyu Utami | Pengaruh Kualitas Website Bagi Investor Terhadap Nilai Perusahaan Publik di Indonesia | Influence of Website Quality for Investor to Public Firm's Value in Indonesia |
| 31 | Rafrini Amyulianthy | Peran Kualitas Internet Reporting Sebagai Variabel Moderasi dari Pengaruh Informasi Kondisi Keuangan dan Operasi Perusahaan Terhadap Firm's Value | The Role of Internet Reporting Quality as Variable Moderate The Effect of Financial Corporate Information and Operating Information to Firm's Value |
| 32 | Tubagus Muchamad Idris Kartawija | Determinan Kinerja Pelaporan Tanggungjawab Sosial dan Lingkungan Perusahaan di Asia Tenggara | Determinants of Corporate Social Responsibility and Environmental Reporting Performance in Southeast Asia |
| 33 | Usep Syaipudin | Pengaruh Intellectual Capital Terhadap Kinerja Perusahaan | The Influence of Intellectual Capital on Firm's Perfomance |
| 34 | Dhani Pradipta Paramita | Pengaruh Kecerdasan Emosional dan Kecerdasan Spiritual Terhadap Kinerja Auditor | The Influence of Emotional Quotient and Spiritual Quotient on Auditor Performance |
| 35 | Dimas Januar Rizki | Analisis Pengaruh Persentase Kepemilikan Terbesar dan Peluang Pertumbuhan Terhadap Tingkat Hutang Perusahaan | Analysis of The Effect of Largest Percentage of Ownership and Growth Opportunities On Corporate Debt Policy |
| 36 | Desirizta Sari Steviani | Pengaruh Corporate Governance Terhadap Earnings Management yang di Ukur Oleh Kebijakan Akrual dan Aktivitas Rill | The Effect Corporate Governance On Earnings Management Measurement by Accrual and Real Activities |
| 37 | Dewi Kartika Sari | Karakteristik Kepemilikan Perusahaan, Corporate Governance dan Tindakan Pajak Agresif | Ownership Characteristic, Corporate Governance And Tax Aggressiveness |
| 38 | Dri Asmawanti S | Studi Eksploratif Tentang Tingkat Penyerapan Anggaran Pemerintah Republik Indonesia Pada Kementrian Negara Mitra Kerja Komisi V DPR RI | Eksploratif Study About the Absorption Level of the Government Budget of the Republic of Indonesia, An Analysis of the State Ministeries Partners House of Representatives Commision V of the Republic of Indonesia |
| 39 | Herlina Helmy | Pengaruh Motivasi Ekonomi dan Non Ekonomi Terhadap Kepatuhan Pajak | The Effect of Economic and Non Economic Motives on Tax Compliance |
| 40 | Intan Oviantari | Analisis Faktor Determinan Remunerasi Direksi Komisaris Perbankan di Indonesia | Determinant Factor Analysis of Indonesian Banking Remuneration For Directors and Commissioners |
| 41 | Ira Geraldina | Pengaruh Eksposur Risiko Terhadap Opini Audit Going Concern Melalui Volatilitas Nilai Perusahaan | Volatility of Firm's Value as Mediating Factor For The Effect of Risks Exposure on Going Concern Audit Opinion |
| 42 | Irma | Analisis Pengaruh Tingkat Pengungkapan Terhadap Likuiditas Saham | The Effect of Disclosure to Stock Liquidity |
| 43 | Nova Novita | Analisis Pengungkapan Tanggungjawab Sosial Stratejik dan Kinerja Perusahaan | Analysis Strategic Corporate Social Responsibility Disclosures And Firm Performance |
| 44 | Ari Wardani Chahyaningrum | Pengaruh Perubahan Laba Akibat Perubahan Tarif Pajak Efektif Terhadap Persistensi Laba dan Earnings Response Coefficient | The Influence of Earnings Changes That Effected From Effective Tax Rates Changes To The Earnings Persistence and Earnings Response Coefficient |
| 45 | Imam Setijawan | Pengaruh GCG Terhadap Peningkatan Kepatuhan Pajak Badan Di Indonesia | The Effect of GCG in Order to Increase Coorporate Tax Compliance in Indonesia |
| 46 | Herni Kurniawati | Pengaruh Pergantian Kantor Akuntan Publik (KAP) Terhadap Respon Investor | The influence of Certified Public Accountant (CPA) firm Changes to Investor Response |
| 47 | Oktavia | Motivasi Penggunaan Derivatif pada Perusahaan Publik di Indonesia | Motivation for the Use Derivatives in Public Companies in Indonesia |
| 48 | Septian Bayu Kristanto | Pengaruh Corporate Governance,Karakteristik Keuangan dan Pengungkapan Laporan Tahunan Terhadap Indeks Pelaporan Keuangan Internet Perusahaan | The Effect of Corporate Governance, Financial Characteristics, and Disclosure of Annual Report on Companies Internet Financial Reporting Index |
| 49 | Yuni Rimawati | Keberhasilan Implementasi Electronic Government Berdasarkan Persepsi Pengguna | The Successes of Electronic Government Implementation Base on User Perception |
| 50 | Arief Jauhari | Pengaruh Kualitas Audit Terhadap Manajemen Laba dan Manajemen Pajak | The Effect of Audit quality on Income and Tax Management |
| 51 | Aloysius Harry Mukti | Faktor- Faktor yang Mempengaruhi Kualitas Akrual dan Dampaknya Terhadap Tingkat Pengungkapan Sukarela. | Factors that Affect The Quality of Accruals and its Impact on Level of Voluntary Disclosure. |
| 52 | Indah Masri | Perilaku Tax Avoidance Terhadap Cost of Debt dan Cost of Equity | Tax Avoidance Behavior Towards The Cost of Debt and Cost of Equity |
| 53 | Ade Widiyanti | Analisis Persepsi Pengguna Terhadap Kepuasan Penggunaan Sistem Informasi Akuntansi dan Dampaknya Pada Kinerja Individu | The Analysis of User Perception on User Satisfaction of Accounting Information System and its Impact to Individual Performance |
| 54 | Zumratul Meini | Pengaruh Manajemen Laba Akrual dan Manajemen Laba Riil Terhadap Persistensi Laba dan Biaya Modal Ekuitas | The Effect of Accrual Earnings Management and Real Earnings Management on Earnings Persistence and Cost of Equity |
| 55 | Dewi Lasmy | Faktor-faktor yang Mempengaruhi Kinerja Akademik dan Keuangan SMK Negeri di Jakarta | Factors Affecting the Academic and Financial Performance of State Vocational Secondary High School in Jakarta |
| 56 | Dewi Susanti | Pengaruh Karakteristik Kementerian / Lembaga Terhadap Kualitas Audit Laporan Keuangan Kementerian / Lembaga | The Influence of Ministry / Agencies Characteristics Toward Ministry / Agencies Financial Report Audit Quality |
| 57 | Eko Kusdaryanto | Faktor-Faktor yang Mempengaruhi Kinerja Keuangan Rumah Sakit yang Sudah Menerapkan Pola Pengelolaan Keuangan Badan Layanan Umum | Factors That Affect The Financial Performance of Hospital That Have Applied Pattern Financial Management Public Service Agency |
| 58 | Eko Kuswanto | Analisis Kesiapan dan Pengaruh Prasyarat Atas Keberhasilan Penerapan Akuntansi Akrual: Studi Persepsi Pegawai Perbendaharaan di Jakarta | Readiness Analysis and Influence of Preconditions for The Successful Application of Accrual Accounting : Treasury Employee Perception Studies in Jakarta |
| 59 | Fajar | Manajemen Laba pada Badan Usaha Milik Negara (BUMN) yang Melakukan Restrukturisasi Hutang Kepada Pemerintah | Earnings Management on State-Owned Company During Government Debt Restructuring |
| 60 | Hafifah Nasution | Pengaruh Beban Kerja, Pengalaman Audit, dan Tipe Kepribadian Terhadap Skeptisisme Profesional dan Kemampuan Auditor Dalam Mendeteksi Kecurangan | The Effect of Workload |
| 61 | Hasan Fauzi | Pengaruh Komponen Belanja Daerah Terhadap Indeks Pembangunan Manusia dan Kemiskinan | The Effect of Local Governments Expenditures on Human Development Index and Poverty |
| 62 | Hermono | Pemodelan Risiko Gagal Bayar Pada Sektor Publik Studi Kasus Pada Perusahaan Daerah Air Minum | Modelling of The Default Risk of Debt Payments in Public Sector Case Study on The Regional Water Supply Company (PDAM) |
| 63 | Kunandar | Pengaruh Sumber Penerimaan dan Luas Wilayah Terhadap Alokasi Belanja Modal | The Influence of The Source of Revenue and The Area of Capital Expenditure Allocation |
| 64 | Ludwina Harahap | Analisis Komprehensif Pengaruh Konflik Keagenan Antara Manajer, Pemegang Saham dan Kreditur Terhadap Nilai Perusahaan | The Comprehensive Analysis of The Impact of Agency Conflict Between Shareholders |
| 65 | Moh. Khoirul Anam | Analisis Faktor Penentu Nilai Kinerja Balanced Scorecard pada Kantor Pelayanan Perbendaharaan Negara | Determinant Factors Analysis of The Performance Value of Balanced Scorecard on The State Treasury Services Office |
| 66 | Nasri | Pengaruh Partisipasi Anggaran Terhadap Kinerja Entitas Publik dengan Self Efficacy, Kejelasan Tujuan Anggaran dan Job Relevant Information Sebagai Variabel Moderating | The Effect of Budgetary Participation Toward Performance of Public Entities With Self Efficacy |
| 67 | Saripudin | Pengaruh Partisipasi Anggaran Terhadap Kinerja Manajerial Dengan Komitmen Organisasi, Budaya Organisasi Dan Persepsi Inovasi Sebagai Variabel Moderating | The Effect Of Budget Participation Toward Managerial Performance With Commitment Organizational |
| 68 | Shinta Budi Astuti | Pengaruh Modal Intelektual Dalam Manajemen Kredit Bank Publik di Indonesia | The Effect of Intellectual Capital in Credit Management of Listed Bank in Indonesia |
| 69 | Sriharioto | Good Governance | Kompetensi KPPN dan Persepsi Keberhasilan Pelaksanaan Penganggaran Berbasis Kinerja Pada Satuan Kerja Kementerian / Lembaga |
| 70 | Tryas Chasbiandani | Karakteristik Perusahaan | Tax Avoidance Jangka Panjang dan Nilai Perusahaan |
| 71 | Untung Haryanto | Analisis Kinerja Keuangan Pemerintah Studi Kasus Pemerintahan Daerah Tahun 2010 | Financial Performance Analysis of Government Case Study of Local Government in 2010 |
| 72 | Astri Madhyaratri | Evaluasi Penerapan Sistem Biaya Berbasis Aktivitas Berdasar dari Para Pengguna dan Pembangun Sistem | Evaluation of Implementing Activity Based Costing System According to System Developer and User |
| 73 | Synthia Madyakusumawati | Pengaruh Efektifitas Dewan Komisaris dan Komite Audit, Struktur Kepemilikan, Peran Monitoring Bank dan Siklus Hidup Perusahaan Terhadap Probabilita Terjadinya Fraud | The Influence of Effectiveness of Board Director, Audit Committee, Ownership Structure, Bank Monitoring, and Firm Life Cycle on the Fraud Probability |
| 74 | Luxman Efendy | Pengujian Model Kesuksesan Sistem Informasi De Lone dan Mc. Clean Dalam Pengembangan Sistem Informasi Akuntansi Kuasa Pengguna Anggaran | Validating Updated D&M Information System Success Model In Development of Sistem Akuntansi Kuasa Pengguna Anggaran |
| 75 | Khoirina Farina | Pengaruh Efektivitas Dewan Komisaris, dan Komite Audit, Struktur Kepemilikan Perusahaan, dan Kualitas Audit Terhadap Perataan Laba | Effect of The Effectiveness of The Board Commissioners, and Audit Committee, Corporate Ownership Structure, and Quality Audit on Income Smoothing |
| 76 | Tengku Nuzulul Qurriyani | Deteksi Dini Potensi Kebangkrutan Bank melalui Analisis Rasio Keuangan: Model Regresi Logistik Multinomial | Early Detection of Potential Bank Bankruptcy through Financial Ratio Analysis: Multinomial Logistic Regression Model |
| 77 | Nur Rahmi Fithriani | Pengaruh Corporate Governance dan Rencana Manajemen Terhadap Kemungkinan Penerimaan Opini Audit dengan Paragraf Penjelas Going Concern | The Influence of Corporate Governance and Management's Plan on The Probability of Receiving Audit Opinion With Going Concern Explanatory Paragraph |
| 78 | Amini Aulia | Pengaruh Income Smoothing Terhadap Cost of Debt dan Cost of Equity dengan Peran Moderasi Corporate Governance dan Konflik Keagenan antara Debtholder dengan Stockholder | The Effect of Income Smoothing on The Cost of Debt and The Cost of Equity with Corporate Governance and Agency Conflict Between Debtholder and Stockholder as Moderating Variables |
| 79 | Nanik Lestari | Pengaruh Perencanaan Pajak Terhadap Firm Value dengan Moderasi Corporate Governance dan Board Diversity | The effect of Tax Planning to Firm Value with moderating Corporate Governance and Board Diversity |
| 80 | Nurul Aisyah Rachmawati | Pengaruh Large Positive Abnormal Book-Tax Differences Terhadap Persistensi Laba dan Earnings Response Coefficient | The Effect of Large Positive Abnormal Book-Tax Differences on Earnings Persistence and Earnings Response Coefficient |
| 81 | Oktavianti | Pengaruh Volatilitas Laba pada Manajemen Laba Perbankan dengan Moderasi Self-Assessment Corporate Governance, Struktur Kepemilikan dan Kualitas Audit | The Effect on Earnings Volatility on Earnings Management in Banking Industry with Self-Assessment Corporate Governance, Ownership Structure, and Audit Quality As Moderating Variables |
| 82 | Syahrul Fattah Nawawi | Analisis Pengaruh Struktur Modal Terhadap Kinerja Keuangan Badan Layanan Umum | An Analysis of The Effect of Capital Structure on Financial Performance of Public Service Agency |
| 83 | Elfina Astrella Sambuaga | Penggunaan Economic Value Added (EVA) dan Laba Akuntansi Sebagai Dasar Pertimbangan Merger dan Akuisisi | The Use of Economic Value Added (EVA) and Accounting Earnings as Primary Consideration for Merger and Acquisitions |
| 84 | Deasy Susilowaty | Pengaruh Laba Akuntansi | Arus Kas dari Operasi dan Kualitas Laba Terhadap Kemungkinan Saham Terpilih pada Reksa Dana Ekuitas Berkinerja Optimal |
| 85 | Husnul Khotimah | Pengaruh Shariah Supervisory Boards dan Manajemen Laba Terhadap Kinerja Perbankan Syariah yang di Moderasi oleh Boards dan Audit Committee | The Influence of Shariah Supervisory Boards and Earnings Management on The Performance of Islamic Banking Are Moderated by Boards and Audit Committee |
| 86 | Hyasshinta Dyah S.l.p. | Pengaruh Manajemen Laba Menggunakan Derivatif dan Akrual Terhadap Nilai Perusahaan dengan Moderasi Corporate Governance dan PSAK 50/55 R-2006 | The Impact of Earnings Management Using Derivative and Accrual on Firm Value with Corporate Governance and PSAK 50/55 R-2006 as Moderating Variables |
| 87 | Nur Wachidah Yulianti | Pengaruh Book Tax Difference dan Struktur Kepemilikan terhadap Peringkat Awal Obligasi Perusahaan | The Influence of Book Tax Difference and Ownership Structure on The Corporate Initial Bond Rating |
| 88 | Tia Rizna Pratiwi | Pengaruh intellectual capital dan corporate governance terhadap kinerja keuangan perbankan di Indonesia | The effect of intellectual capital and corporate governance toward financial bank's performance |
| 89 | Arfah Habib Saragih | Analisis Pengaruh Pemegang Saham Pengendali terhadap Aktivitas dan Relevansi Nilai Off-Balance Sheet Bank yang Terdaftar di Bursa Efek Indonesia | Analysis of Controlling Shareholders' Effect on Banks' Off-Balance Sheet Activities and Value Relevance (Evidence from Banks Listed on the Indonesia Stock Exchange) |
| 90 | Krisno Septyan | Analisis Pengaruh Karakteristik Dewan Pengawas Syariah (DPS) dan Ukuran Kantor Akuntan Publik (KAP) Terhadap Tingkat Pengungkapan di Bank Syariah (Analisis Beberapa Negara) | Analysis of Shariah Supervisory Board's Characteristic and Audit Firm Size to Disclosure Levels in Islamic Bank (Analysis in Some Countries) |
| 91 | Rizki Diyah Masyitoh | Pengaruh Opini Audit, Temuan Audit, dan Tindak Lanjut Audit terhadap Persepsi Korupsi | The Effect ofAudit Opinion |
| 92 | Vina Hantina | Pengaruh Agresivitas Laporan Pajak terhadap Agresivitas Laporan Keuangan dengan Kepemilikan Keluarga dan Kualitas Audit sebagai Variabel Moderasi | The Effect of Tax Aggressiveness to Financial Aggressiveness with Family Ownership and Audit Quality as Moderating Variables |
| 93 | Maria Natalia | Pengaruh Pengungkapan Tanggung Jawab Sosial Perusahaan Terhadap Kinerja Pasar dengan Corporate Governance Sebagai Variabel Moderasi | The Effect of Corporate Social Responsibility Disclosure to Market Performance with Corporate Governance as Moderating Variable |
| 94 | Mustofa Kamal | Faktor-Faktor yang Mempengaruhi Internet Financial Reporting Studi Kasus pada Kementerian/Lembaga | Determinan of Internet Financial Reporting : Ministry/non Ministry Case Study |
| 95 | Setiafitrie Yuniarti | Pengaruh Financial Slack | Innovational Slack dan Managerial Slack Terhadap Nilai Perusahaan Perdana dengan Kualitas Pelaporan Keuangan Sebagai Variabel Moderasi |
| 96 | Adelia Pramita Sari | Pengaruh Temuan Audit, Tindak Lanjut Hasil Pemeriksaan, dan Kualitas Sumber Daya Manusia terhadap Opini Audit melalui Tingkat Pengungkapan Laporan Keuangan di Kementerian/Lembaga | The Effect of Audit findings, Follow-Up Audit Recommendation, Quality of Human Resources on Audit Opinion through Disclosure Level of Financial Statements in the Ministries / Institutions |
| 97 | Debbianita | Manajemen Laba menggunakan Classification Shifting dan Kualitas Audit | Earnings Management using Classification Shifting and Audit Quality |
| 98 | Indah Umiyati | Membangun Trust terhadap Public E-Procurement Melalui Kualitas Sistem Informasi dan Kepuasan Pengguna di Indonesia | Building Trust in Public E-Procurement Through Information System Quality and User Satisfaction in Indonesia |
| 99 | Prima Monika | Pengaruh Opini Audit Terhadap Kinerja Pemerintah Daerah dengan Tingkat Korupsi sebagai Variabel Moderasi (Pengujian Sub Sampel Berdasarkan Kualitas Kepala Daerah). | The Influence of Audit Opinion on Performance of Local Government with Level of Corruption as Moderating Variable (Sub-Sample Test Based on the Quality of Regional Head). |
| 100 | Sabar Jimmy Partahi Victor S. | Pengaruh Transaksi Pihak Berelasi Dan Hubungan Politik Terhadap Dividen Kas | The Effect Of Related-Party Transactions And Political Connection On Cash Dividends |
| 101 | Dewi Novita Sitorus | Pengaruh Langsung dan Tidak Langsung Kinerja Lingkungan Terhadap Kinerja Ekonomi Perusahaan Melalui Pengungkapan Lingkungan Perusahaan | The Direct and Inderect Effect of Environmental Performance on Economic Performance with the Level Environmental Disclosure as The Intervening Variable |
| 102 | Eneng Lisnawati | Efektivitas Belanja Pendidikan Terhadap Kinerja Pendidikan Dengan Tata Kelola Pendidikan Sebagai Variabel Moderasi | The Effectiveness of Education Expenditure on Education Performance Using Education Governance as Moderating Variable |
| 103 | Eunike Johana Sitorus | Pengaruh Efektifitas Dewan Komisaris | Efektifitas Komite Audit dan Kualitas Audit Terhadap Relevansi Nilai Other Comprehensive Income |
| 104 | Aryanto | Pengaruh Ukuran Keuangan Dan Non Keuangan Terhadap Kinerja Manajerial Melalui Role Of Clarity Pada Rumah Sakit Pemerintah. | The Impact Of Financial And Non-financial Measure Against Managerial Performance Through The Role Of Clarity In The Government Hospitals |
| 105 | Deisy Andriani | Pengaruh Akuntabilitas Dan Belanja Pemerintah Daerah Terhadap Tingkat Kesejahteraan Masyarakat Dengan Kinerja Pemerintah Sebagai Variabel Intervening | Effect Of Accountability And Local Government Expenditure On Social Walfare Level With Government Performance As An Intervening Variable |
| 106 | Evayanti Br. Rambe | Analisis Tindak Lanjut Hasil Pemeriksaan BPK Terhadap Kinerja Pemerintah Daerah Dengan Peran Pengawasan Sebagai Pemoderasi | The Analysis Of Local Government's Follow-Up Of Audit Recommendations From BPK On The Local Government's Performance With Monitoring Role As Moderating Effect |
| 107 | Fuzla Hanum | Pengujian Model Kesuksesan Sistem Informasi DeLone Dan McLean (2003) pada Sistem Informasi Pengelolaan Keuangan Daerah | Testing DeLone and McLean Information System Success Model (2003) on Sistem Informasi Pengelolaan Keuangan Daerah |
| 108 | Harpa Sugiharti | Analisis Elemen Capability pada Perspektif Fraud Diamond terhadap Kecenderungan Fraudulent Financial Reporting | Analysis of Element Capability on Fraud Diamond Perspective toward Tendency of Fraudulent Financial Reporting |
| 109 | Maemunah Nurmaya Sari | Penerapan Model Penerimaan Teknologi Aplikasi Laporan Pertanggungjawaban Keuangan Bantuan Operasional Sekolah (ALPEKA BOS) | The Application of Technology Acceptance Model on Aplikasi Laporan Pertanggungjawaban Keuangan Bantuan Operasional Sekolah (ALPEKA BOS) |
| 110 | Miftah Ariffianto | Determinan Sisa Anggaran Dalam APBD Di Indonesia Melalui Sudut Pandang Perilaku Budgetary Slack | Determinant Of Budget Surplus On APBD In Indonesia From Budgetary Slack Point Of View |
| 111 | Noviyanti | Mengukur Kesuksesan Sistem Informasi SAIBA (Sistem Akuntansi Instansi Basis Akrual) dengan Menggunakan Model DeLone & McLean | Measuring Information Systems Success of SAIBA (Sistem Akuntansi Instansi Basis Akrual) Using DeLone & McLean Model |
| 112 | Nurhasanah | Pengaruh Efektivitas Pengendalian Internal, Peran Audit Internal, dan Karakteristik Instansi Terhadap Korupsi Pada Kementerian/Lembaga | The Effect of Internal Control Effectiveness Internal Audit Role, and Characteristics Agencies Against Corruption at Ministry/ Agency |
| 113 | Purnoto | Pengaruh Kepuasan Pengguna Sistem Perbendaharaan dan Anggaran Negara (SPAN) Terhadap Dampak Individu dan Dampak Organisasi | The Effect of User Satisfaction of SPAN (Sistem Perbendaharaan dan Anggaran Negara) on Individual Impact and Organizational Impact |
| 114 | Puti Widya Ekasani | Pengaruh Desentralisasi Fiskal dan Akuntabilitas Laporan Keuangan Terhadap Tingkat Korupsi Pada Pemerintah Daerah Di Indonesia | The Effect of Fiscal Decentralization and Accountability of Financial Statements on Level of Corruption in Local Government in Indonesia |
| 115 | Rima Sulistiyaningrum | Dampak Co-Alignment Antara Sistem Pengendalian Manajemen Dan Ketidakpastian Lingkungan Terhadap Senjangan Anggaran. Studi Empiris: Kementerian R.I. | The Impact Of Co-Alignment Between Management Control Systems And Environmental Uncertainty On Budgetary Slack |
| 116 | Teguh Setiyono | Pengaruh Nilai Pabean, Kompetensi, Religiusitas, dan Kekayaan Auditor Terhadap Nilai Temuan Audit Kepabeanan | Effect of Customs Value, Competency, Religiousity, and Wealth of the Auditor on Customs Audit Findings |
| 117 | Gandy Wahyu Maulana Zulma | Pengaruh Kompensasi Manajemen Terhadap Penghindaran Pajak Perusahaan dengan Moderasi Efektivitas Dewan Komisaris dan Kepemilikan Keluarga | The Effect of Management Compensation to Tax Avoidance with The Effective Board of Commissioners and Family Firm's Ownership as Moderating Variables |
| 118 | Riana Widiastuti | Analisis Sistem Informasi Manajemen Akuntansi Barang Milik Negara (SIMAK BMN) pada PerguruanTinggi Negeri | The Analysis of Accounting Management Information System of State-Owned Assets (SIMAK-BMN) at State Universities |
| 119 | Fitriani | Analisis Determinan Kinerja Kementerian/Lembaga di Indonesia | Analysis of the Determinants of Ministry/Instituition Performance in Indonesia |
| 120 | Hendra Jafarudin | Pengaruh Karakteristik Pemerintahan Dan Kualitas Inspektorat Sebagai Pemoderasi Terhadap Kualitas Pengendalian Intern Pemerintah | Effect of Government Characteristic and Quality of Inspectorate as Moderating on the Government Internal Control Quality |
| 121 | Kristika Sari | Analisis Faktor yang Mempengaruhi Pengungkapan Informasi Keuangan di Website Pemerintah Daerah | Analysis of Factors Affecting Financial Information Disclosure on the Local Government Website |
| 122 | Meuthia Keumala | Analisis Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Pada Komisi Pemilihan Umum di Provinsi Riau | Analysis Factor that Affect the Quality of Financial Statements in Electoral Commission of Riau Province |
| 123 | Mohammad Taufiq Judhanto | Analisis Efektivitas Komite Audit: Kepatuhan Emiten dan Pengaruh Efektivitas Komite Audit Terhadap Pengelolaan Laba | Analysis of Audit Committee Effectiveness: Company Compliance and the Effect of Audit Committee Effectiveness on Earnings Management |
| 124 | Nazaruddin | Pengaruh Kualitas APIP Dan Sdm Pengelola Keuangan Negara, Temuan Audit Dan Tindak Lanjut Hasil Pemeriksaan Terhadap Opini Audit BPK | Effect of Internal Audit Quality, Human Resources Quality, Audit Findings, and Post-Audit Rectification on BPK Audit Opinion |
| 125 | Rahma Wijayanti | Analisis Ketidaksesuaian (Misfit) Faktor yang Mempengaruhi Strategi Edukasi dan Efektivitas Dewan Komisaris & Dewan Pengawas Syariah terhadap Kinerja Bank Syariah | Educational Strategy's Factors Misfit and Board of Commissioners and Sharia Supervisory Boards Effectiveness on Islamic Banks Performance |
| 126 | Wildan Massani | Determinan Opini Badan Pemeriksa Keuangan atas Laporan Keuangan Pemerintah Daerah | The Determinants of Indonesian Audit Board's Opinion (Badan Pemeriksa Keuangan/BPK's Opinion) on Local Government Financial Statements |
| 127 | Dwi Prihatni Amrih Rahayuningtyas | Pengaruh Tata Kelola dan E-Government terhadap Probabilitas Korupsi | Effects of Governance and E-Government on Corruption Probability |
| 128 | Ikrima Shobriati | Pengaruh Proteksi Investor dan Tingkat Adopsi IFRS terhadap Manajemen Laba | The Effect of Investor Protection and IFRS Adoption on Earnings Management |
| 129 | Dian Yuni Anggraeni | Pengaruh Intensitas Persaingan, Slack Resources, dan Feminisme Dewan terhadap Kualitas Pengungkapan Tanggung Jawab Sosial Perusahaan | The Impact of Competitive Intensity |
| 130 | Eka Triana | Peran Mediasi Akuntabilitas dalam Pengaruh Desentralisasi Fiskal dan Temuan Audit terhadap Kinerja Pemerintah Daerah di Indonesia | The Role of Accountability in Mediating the Impact of Fiscal Decentralization and Audit Findings on Local Government Performance in Indonesia |
| 131 | Mia Selvina | Manajemen Risiko dalam Keputusan Penerimaan Klien pada Kantor Akuntan Publik Non Big 4 | Risk Management in Client Acceptance Decision at Non Big 4 Accounting Firm |
| 132 | Muh. Ardiansah Laitte | Pengaruh Kinerja Lingkungan | Sosial dan Tata Kelola Terhadap Asimetri Informasi (Studi Perbandingan Negara Asia Tenggara) |
| 133 | Dani Pramujito | Pengaruh Perceived Ease of Use, Perceived Usefulness, Trust, Transparansi, Akuntabilitas dan Efisiensi Terhadap Kepuasan Pengguna E-Procurement | The Influence of Perceived Ease of Use, Perceived Usefulness, Trust, Transparency, Accountability and Efficiency on User Satisfaction of E-Procurement |
| 134 | Andrew Fong | Pengaruh Dewan Komisaris dan Komite Audit Terhadap Internet Financial Reporting | The Effect of Board of Commissioners and Audit Committee on Internet Financial Reporting |
| 135 | Muhtadin Amri | Pengaruh Kompensasi dan Direksi Wanita terhadap Penghindaran Pajak dengan Moderasi Risiko Perusahaan | The Effect of Compensation and Women Director's on Tax Avoidance Moderated by Corporate Risk |
| 136 | Resti Jayeng Ramadhanti | Pengaruh Audit Relationships Dan Rotasi Perusahaan Audit Terhadap Kualitas Audit | The Effect Of Audit Relationships And Audit Firm Rotation On Audit Quality |
| 137 | Aris Nurhasan | Pengaruh Kualitas Audit Terhadap Kualitas Laba : Audit Quality Metric Score (AQMS5 vs AQMS7) | Impact of Audit Quality on Earning Quality : Audit Quality Metric Score (AQMS5 vs AQMS7) |
| 138 | Tri Cahyadi | Sistem Pengukuran Kinerja Stratejik dan Rancangan Insentif : Studi pada PT. X Selama 3 Dekade | Strategic Performance Measurement System and Incentive Design : Study on PT X for 3 Decades |
| 139 | Asep Rahmansyah | Pengaruh Penerapan Standar Audit 600 terhadap kualitas audit dan implikasinya terhadap pangsa pasar jasa audit | Effect of Application of Audit Standard 600 on audit quality and its implication to market share of audit service |
| 140 | Anessa Musfitria | Pengaruh Internet Financial Reporting Terhadap Biaya Modal | Impact of Internet Financial Reporting on Cost of capital |
| 141 | Darlin Aulia | Pengaruh Kualitas Pelaporan Keuangan, Jatuh Tempo Utang, dan Career Concerns Direktur Utama terhadap Efisiensi Investasi | The Effect of Financial Reporting Quality |
| 142 | Myria Rafiz Khasandy | Pengaruh Awal Masa Jabatan Direktur Utama & Direktur Keuangan terhadap Manajemen Laba | The Effect of CEO's and CFO's Early Tenure to Earnings Managemen |
| 143 | Sarlina Sari | Pengaruh Estimasi Akuntansi yang Kompleks Terhadap Biaya Audit dan Peran Komite Audit dan Kepemilikan Keluarga sebagai Variabel Pemoderasi | The Effect of Complex Accounting Estimates on Audit Fees and the Role of the Audit Committee and Family Ownership as Moderating Variables |
| 144 | Khairunnisa | Agresivitas Pajak, Risiko Perusahaan,dan Tanggungjawab Sosial Perusahaan | Tax Aggresiveness, Firm Risk, and Corporate Social Responsibility |
| 145 | Muhammad Basyuni Rizqi Qodraturrasyid | Peran Sistem Manajemen Risiko dalam Memoderasi Pengaruh Aktivitas CSR pada Tindakan Agresivitas Pajak | The Role of Risk Management Systems in Moderating the Effect of CSR Activities on Tax Aggressiveness Behavior |
| 146 | Muhammad Ridha Jihad | Pengaruh Gap Kompensasi Industri Terhadap Pengambilan Kebijakan Berisiko | The Effect of Industri Tournament Incentive to Risk Policy |
| 147 | Tanjung Retno Wigati | Pengaruh Perencanaan Pajak Terhadap Nilai Perusahaan Dengan Tata Kelola Perusahaan Sebagai Variabel Pemoderasi, Bukti Empiris: Indonesia | The Impact Of Tax Planning On Firm Value With Corporate Governance As Moderating Variable, Empirical Evidence: Indonesia |
| 148 | Atika Rizki | Mekanisme Tata Kelola Perusahaan dan Relevansi Nilai Aset Keuangan setelah Adopsi IFRS 13 Tentang Pengukuran Nilai Wajar | Corporate Governance Mechanism and Value Relevance of Financial Assets After Adoption IFRS 13 Fair Value Measurement |
| 149 | Chekat Fahmy Rosyadi | Pengaruh Usaha dalam Fraud Audit oleh Instansi Pemerintah terhadap Tingkat Korupsi di Provinsi-Provinsi di Indonesia | The Influence of Government Fraud Audit Efforts on Corruption Level in Indonesian Provinces |
| 150 | Sari Minjari Damayanti | Pengaruh Tipe Risiko terhadap Keefektifan ERM dan Performa Bank: Sebuah Analisis Empiris pada Bank-Bank Eropa | The Effect of Risk Type on ERM Effectiveness and Bank Performance: An Empirical Analysis of European Banks |
| 151 | Anisa Ramadhini Trianaputri | Pengaruh Kelompok Stakeholder Terhadap Kualitas Pengungkapan Keberlanjutan (Sustainability Disclosure): Studi Pada Negara Asean-5 | The Influence Of Stakeholder Groups On The Quality Of Sustainability Disclosure: Studies In Asean-5 Countries |
| 152 | Kenny Fernando | Relevansi Nilai Informasi Sustainability Reporting dan Integrated Reporting: Bukti dari Afrika Selatan | Value Relevance of Sustainability Reporting and Integrated Reporting Information: Evidence from South Africa |
| 153 | Ain Hajawiyah | Biaya Modal sebagai Determinan dan Manfaat Pengungkapan Corporate Social Responsibility | Cost of Capital as Determinant and Benefit of Corporate Social Responsibility Disclosure |
| 154 | Frista | Pengaruh Perubahan Tarif Pajak Terhadap Hubungan Agresivitas Pelaporan Keuangan dan Agresivitas Pajak | The Effect of Tax Rate Change on the Relationship between Financial Reporting Aggressiveness and Tax Aggressiveness |
| 155 | Indriati Siti Pratiwi | Pengaruh Tanggung Jawab Sosial Perusahaan terhadap Praktik Penghindaran Pajak dan Manajemen Laba: Peran Moderasi Hubungan Politik | The Effect of CSR towards Tax Avoidance and Earnings Management Practices: The Moderating Role of Political Connections |
| 156 | Maisya Pratiwi | Pengaruh Akuntansi Nilai Wajar terhadap Manajemen Laba dan Keinformatifan Laba: Peran Moderasi Status Perusahaan dalam Indeks Saham Syariah Indonesia | The Effect of Fair Value Accounting on Earnings Management and Earnings Informativeness: The Role of Moderating of the Companies Status in Indonesia Sharia Stock Index |
| 157 | Agus Maulana | Determinan Pengungkapan Islamic Social Responsibility Bank Islam: Analisis Lintas Negara | Determinants of Islamic Social Responsibility Disclosure by Islamic Bank: Cross Country Analysis |
| 158 | Hidayah Asfaro Saragih | Dinasti Politik dan Reelection sebagai Pemoderasi pada Hubungan antara Belanja Pemerintah Daerah terhadap Kinerja Keuangan Pemerintah Daerah | Political Dynasty and Reelection as Moderating Variables on The Relationship between Local Government Spending and Local Government Financial Performance |
| 159 | Afifa Nurhanifah | Faktor Kualitatif yang Mempengaruhi Peringkat Sukuk Korporasi Malaysia dan Indonesia | Qualitative Factors Affecting Corporation Sukuk Rating in Malaysia and Indonesia |
| 160 | Fertika Yulia | Pengaruh Kompensasi Eksekutif Terhadap Pengakuan Nilai Goodwill | The Effect of Executive Compensations Toward Goodwill Recognition |
| 161 | Dina Juliani | Pengaruh Konservatisme Terhadap Efisiensi Investasi dengan Agency Cost sebagai Variabel Moderasi pada Perusahaan yang Melakukan Merger dan Akuisisi di Asia Tenggara | The Effect of Conservatism on Investment Efficiency with Agency Cost as Moderating Variable on Merger and Acquisition Firms in Southeast Asia |
| 162 | Gracezelda Latupeirissa | Dampak Ekonomis Ekternal dan Internal Perusahaan dari Penerapan Eko inovasi di Indonesia | External and Internal Economic Impact of Eco Innovation in Indonesia |
| 163 | Kurnia Utama | Pengaruh Kemampuan Manajerial Terhadap Penghindaran Pajak Dengan Ketidakpastian Lingkungan Sebagai Variabel Pemoderasi | The Effect of Managerial Ability on Tax Avoidance with Environmental Uncertainty as Moderating Variable |
| 164 | Dewi Darmastuti | Penggunaan Discretionary Spending sebagai Motif Oportunistik untuk Memenangkan Pemilukada | The Use of Discretionary Spending as Opportunistic Motives to Win the Election |
| 165 | Muhammad Umar | Pengaruh Penghindaran Pajak Terhadap Risiko Perusahaan Dengan Kualitas Informasi Akuntansi dan Kepemilikan Keluarga Sebagai Variabel Pemoderasi | The Effect of Tax Avoidance on Firm Risk with Accounting Information Quality and Family Ownership as Moderating Variable |
| 166 | Mutiara Kemala Ratu | Analisis Hubungan Ketidakpastian Lingkungan, Hubungan Politik, Kecakapan Manajerial, Tata Kelola Perusahaan, dan Penghindaran Pajak Di Indonesia | Analysis of Environmental Uncertainty, Management Ability, Political Connection, Corporate Governance, and Tax Avoidance In Indonesia |
| 167 | Rika Lusiana Surya | Pengaruh Konsentrasi Kepemilikan Terhadap Abnormal Audit Fee Dengan Mekanisme Tata Kelola Perusahaan Sebagai Pemoderasi | The Effect of Ownership Concentration On Abnormal Audit Fee With Corporate Governance Mechanism as Moderator |
| 168 | Riky Rizki Junaidi | Pengaruh Hubungan Politik dan Manajemen Laba terhadap Kompensasi Manajemen | The Effect of Political Connection and Earnings Management on Management Compensation |
| 169 | Rina Dharmawati | Pengaruh Pengadopsian XBRL Terhadap Asimetri Informasi Dengan Pemoderasi Corporate Governance | The Effect of XBRL Adoption on Information Asymmetry With Corporate Governance as Moderating Role |
| 170 | Shinta Megawati Sitorus | Pengaruh Konvergensi IFRS terhadap Accounting Pay for Performance Sensitivity dengan Peran Komite Audit sebagai Variabel Pemoderasi | The Effect of IFRS Convergence on Accounting Pay for Performance Sensitivity with Role of Audit Committee as Moderate Variable |
| 171 | Kurnia Indah Sumunar | CEO Overconfidence, Pengungkapan ESG, dan Risiko Perusahaan | CEO Overconfidence, ESG Disclosure, and Firm Risk |
| 172 | Nida Nadya Hasan | Intellectual Capital dan Islamic Social Responsibility: Peran Mediasi Kinerja berdasarkan Maqashid Syariah | Intellectual Capital and Islamic Social Responsibility: Maqashid Syariah-based Performance as Mediating Variable |
| 173 | Rita Sugiarti | Efektivitas Board of Directors dan Komite Audit, Kualitas Integrated Reporting, dan Risiko Perusahaan | Board of Directors and Audit Committee Effectiveness, Integrated Reporting Quality, and Firm Risk |
| 174 | Khalid Ardhi Nurrahman | Kinerja Environmental Social and Governance (ESG) dan Kualitas Laba Perusahaan di Negara ASEAN-5 | Environmental Social and Governance (ESG) Performance and Earnings Quality of Companies in the ASEAN-5 Countries |
| 175 | Dewi Sriani | Does Voluntary Integrated Reporting Reduce Information Asymetry? | Does Voluntary Integrated Reporting Reduce Information Asymetry? |
| 176 | Mira Falatifah | Pengaruh Efektivitas Board of Directors dan Komite Audit terhadap Biaya Ekuitas: Peran dari Voluntary Integrated Reporting | The Influence of Board of Directors and Audit Committee Effectiveness on Cost of Equity: Role of Voluntary Integrated Reporting |
| 177 | Yuannisa Aisanafi | Pengaruh Manajemen Risiko Perusahaan Terhadap Kinerja: Peran Moderasi Intellectual Capital | The Effect of Enterprise Risk Management to Firm Performance: The Moderating Role of Intellectual Capital |
| 178 | Sylvia Rianda Anugra | Peran Perlindungan Investor Dalam Memoderasi Pengaruh Tanggung Jawab Sosial Strategis dan Non Strategis Terhadap Manajemen Laba Pada Industri Perbankan di ASEAN | The Role of Investor Protection In Moderating Influence Strategic & Non Strategic Corporate Social Responsibility on Earning Management in ASEAN's Banks |
| 179 | Annisa Febriana | Hubungan Diskresi Manajemen dengan Tingkat Korupsi dan Akuntabilitas Publik Pemerintah Daerah di Indonesia | The Relationship of Public Official?s Discretion with Corruption Level and Public Accountability Local Government in Indonesia |
| 180 | Dyah Ayu Anggraheni Sugiri | Pengaruh Biaya Corporate Social Responsibility Terhadap Penghindaran Pajak : dengan Pertumbuhan Perusahaan sebagai Moderasi | The Influence of Corporate Social Responsibility Expenditure On Tax Avoidance : Company Growth As a Moderation |
| 181 | Fatia Rahmadini | Pengaruh Islamic Corporate Governance dan Modal Intelektual terhadap Kinerja berdasarkan Maqasid Syariah pada Bank Syariah | The Effect of Islamic Corporate Governance and Intellectual Capital on Maqasid based Performance of Islamic Banking |
| 182 | Fauziah Muchlis | Determinan Penerapan Awal Extensible Business Reporting Language (XBRL) serta Pengaruhnya terhadap Relevansi Nilai Informasi Akuntansi | Determinant of Extensible Business Reporting Language (XBRL) Early Adopters and the Impact on Value Relevance of Accounting Information |
| 183 | Ravika Mutiara Savitrah | Pengaruh Kualitas Laporan Keberlanjutan Terhadap Asimetri Informasi Dengan CEO Power Sebagai Variabel Moderasi | The Effect of Quality Sustainability Reports on Information Asymmetry with CEO Power As a Moderating Variable |
| 184 | Laila Jahidatul Falah | Dampak Pengungkapan Environmental, Social, dan Governance terhadap Nilai Perusahaan: Peran Narsisme CEO | The Impact of Environmental, Social, and Governance (ESG) Disclosure on Firm Value: The Role of CEO Narcissism |
| 185 | Muhammad Faisal | Pengaruh Kompetensi CEO Terhadap Manajemen Laba Dengan Pengawasan Oleh Bank dan Reputasi CEO Sebagai Pemoderasi | The Effect of CEO Competencies on Earnings Management With Bank Monitoring and CEO Reputation as Moderating Variables |
| 186 | Virasty Fitri F.h | Pengaruh Karakteristik Board of Directors dan Komite Audit Terhadap ManajeGusriantimen Laba Pada Bank Syariah di Asia | Effect Of Characteristic Of Board Of Directors and Audit Committee On Earnings Management In Islamic Banks In Asia |
| 187 | Novalina Arifianti | Pengaruh Moderasi Kepemilikan Keluarga dan Keberagaman Dewan Komisaris terhadap Hubungan Penghindaran Pajak dan Risiko Perusahaan | Effect Moderation of Family Ownership and Diversity of Board Commisssioner on Relationship to Tax Avoidance and Corporate Risk |
| 188 | Imam Ulil Amri | Pengaruh Penggunaan Kantor Akuntan Publik Terhadap Kualitas Hasil Audit dan Efisiensi Audit Atas Laporan Keuangan Pemerintah Daerah di Indonesia | The Effect of Using Public Accounting Firm to Audit Result Quality and Audit Efficiency of Local Government Financial Reporting Audit in Indonesia |
| 189 | Maretha Primadyan | Hubungan Kompleksitas Informasi (Transaksi Pihak Berelasi dan Penghindaran Pajak) dan Biaya Audit | The Relationship of Information Complexity (Related Party Transaction and Tax Avoidance) and Audit Fee |
| 190 | Shifana Fitriana | Peran Moderasi Kualitas Laporan Keberlanjutan dan Komite Risiko Terhadap Enterprise Risk Management dan Kinerja Perusahaan: Studi pada Negara SouthEast Asia | The Moderating Role of Sustainability Reporting Quality and Risk Committee on Enterprise Risk Management and Company Performance: Evidence from SouthEast Asia Countries |
| 191 | Desi Zulvina | Pengaruh Pengungkapan Anti-Korupsi Terhadap Nilai Perusahaan Dengan CEO dan CFO Wanita Sebagai Variabel Pemoderasi | The Effect of Anti-Corruption Disclosure on Firm Value with Female CEOs and CFOs as Moderating Variable |
| 192 | Gusrianti | Pengaruh Dewan Komisaris Independen, Karakteristik Dewan Pengawas Syariah dan Pendanaan Bagi Hasil terhadap Transparansi Informasi Risiko Bank Syariah | The Effect of Independent Director, Shariah Supervisory Board Characteristics, and Profit-sharing Investment Account to Transparency of Risk Information of Islamic Banks |
| 193 | Muthia Prima Nirmala | Konsentrasi Pasar Jasa Audit | Biaya Audit |
| 194 | Niluh Gde Lydia Kd | Analisis Peran Mediasi Tiga Tipe Konflik Keagenan terhadap Hubungan antara Struktur Kepemilikan dan Kinerja Perusahaan | Mediation Role Analysis of Three Types Agency Problem towards the Relationship between Ownership Structure and Firm Performance |
| 194 | Reztika Putri Ridha | Tanggung Jawab Sosial Perusahaan, Manajemen Risiko Perusahaan, dan Nilai Perusahaan | Corporate Social Responsibility, Enterprise Risk Management, and Firm Value |
| 195 | Taufan Bahtera Ismangun | Pengaruh Managerial Ability terhadap Manajemen Laba: Efek Komite Audit. | Managerial ability and earnings quality: Effect of Audit Commitee Supervision |
| 196 | Miftahul Jannah | Pengungkapan Anti Korupsi, Gender Eksekutif, dan Peran Hubungan Politik. Studi kasus pada perusahaan non finansial yang terdaftar di BEI. | Anti-Corruption Disclosure, Executive Gender, and the Role of Political Connection. Case study of non-financial companies listed on the IDX. |
| 197 | Annisa Meidiana Thahira | Environmental, Social, and Governance (ESG), Akurasi Perkiraan Analis, dan Biaya Ekuitas Perusahaan | Environmental, Social, and Governance (ESG) Analyst Forecast Accuracy, and Cost of Equity |
| 198 | Dini Purnamasari | Hubungan Struktur Kepemilikan Dominan dengan Agresivitas Pajak Conforming dan Nonconforming | The Relationship between Dominant Ownership Structure with Conforming and Nonconforming Tax Aggressiveness |
| 199 | Eva Oktavini | Peran Direksi Wanita dan Manajemen Laba terhadap Keterbacaan Laporan Tahunan | The Roles of Female Directors and Earnings Management on Annual Report Readability |
| 200 | Febriani Cristina Susianti Magdalena | Loan Loss Provisions dan Diskresioner Loan Loss Provisions setelah Adopsi IFRS 9, serta Peran Komite Audit dan Audit Tenure (Studi pada Perusahaan Perbankan di Eropa) | Loan Loss Provisions and Discretionary Loan Loss Provisions After IFRS 9 Adoption; The Role of Audit Committee and Audit Tenure (A Study of Banking Sector in Europe) |
| 201 | Nurmali Agustina | Determinan Kualitas Laporan Keuangan Pemerintah Daerah di Indonesia Tahun 2016-2017 | Determinant Quality of Local Government Financial Reporting in Indonesia 2016-2017 |
| 202 | Chairani | Pengaruh Manajemen Risiko Perusahaan terhadap Kinerja dan Nilai Perusahaan: Peran Kinerja Lingkungan, Sosial, dan Tata Kelola | The Effect of Enterprise Risk Management on Financial Performance and Firm Value: The Role of Environmental, Social and Governance Performance |
| 203 | Adelia Nidyanti | Tingkat Kepatuhan Syariah Bank Syariah di Asia dan Implikasinya terhadap terhadap Kinerja Keuangan dan Market Share | Sharia Compliance Levels of Islamic Banks in Asia and its Implications for Financial Performance and Market Share |
| 204 | Muhammad Hafizh Ridha | Apakah Investor Recognition Memediasi Pengaruh Antara Pengungkapan Tanggung Jawab Sosial Perusahaan Terhadap Nilai Perusahaan? | How Does Investor Recognition Mediate the Relationship Between Corporate Social Responsibility Disclosure and Firm Value? |
| 205 | Anan Weirdie Wirawan | Pengaruh Contingent Fit antara Komite Pemantau Risiko, Jenis Budaya Organisasi, dan Kepemimpinan Transformasional dengan Enterprise Risk Management Terhadap Kinerja Perusahaan | The Impact of Contingent Fit between Risk Oversight Committee, Organizational Culture Type, and Transformational Leadership with Enterprise Risk Management On Firm Performance |
| 206 | Hurian Kamela | Pengaruh Koalisi Dan Oposisi Terhadap Kinerja Pemerintah Daerah Di Indonesia | The Effect Of Coalition And Opposition On Local Government Performance In Indonesia |
| 207 | Endang Sutra Malau | Analisis Hubungan Amnesti Pajak Melalui Pembebasan Denda Dengan Tingkat Kepatuhan Pajak Dan Penerimaan Pajak Bumi Dan Bangunan (PBB) | Analysis Of The Relationship Between Tax Amnesty In Form Of Exemption Of Fines With Tax Compliance Levels And Revenue Of Land And Building Tax (PBB) |
| 208 | Faris Windiarti | Analisis Determinan Pelaporan Sustainable Development Goals (SDGs) dan Dampak Pelaporan SDGs Terhadap Nilai Perusahaan Di ASEAN | Determinant of the Sustainable Development Goals (SDGs) and the Effect of SDGs Reporting Toward Firm Value in ASEAN |
| 209 | Kenneth August Sahetapy | Transaksi Pihak Berelasi, Corporate Social Responsibility, Public Governance, dan Nilai Perusahaan: Bukti dari Asia Tenggara | Related Party Transactions, Corporate Social Responsibility, Public Governance, and Firm Value: Evidence from South East Asia |
| 210 | Angga Septian Prayoga | Analisis Hubungan Aktivitas Berkelanjutan dan Kinerja Keuangan dengan Moderasi Dewan Pengawas Syariah (Studi Lintas Negara pada Bank Syariah di Asia) | An Analysis of the Relationship between Sustainable Activities and Financial Performance by Sharia Supervisory Board's Moderation (Cross-Country Study on Islamic Banking in Asia) |
| 211 | Herwindo Hadi Wibowo | Pengaruh Biaya Sertifikasi Halal Dan Sistem Jaminan Halal Terhadap Kinerja Keuangan Perusahaan Dimoderasi Dengan Risiko Kehalalan Bahan Baku | The Influence Of Halal Certification Cost And Halal Assurance System on Companies Financial Performance Moderated Wih Risk Of Raw Materials |
| 212 | Risnawati Ramli | Analisis Pengaruh Tingkat Kematangan Aktivitas Learn dalam Enterprise Risk Management terhadap Kinerja Perusahaan (Bukti dari United Kingdom dan Jerman) | The Effect of Learning Maturity of Enterprise Risk Management on Firm Performance (Evidence: United Kingdom and Germany) |
| 213 | Dariyah | Hubungan Hambatan Bisnis terhadap Probabilita Keputusan Suap Perusahaan di Indonesia Tahun 2015 | The Relationship between Business Obstacles and Probability of Bribery in Indonesia 2015 |
| 214 | Rika Nurrizkiana | Efektivitas Dewan dan Risiko Perusahaan: Peran Moderasi Kinerja ESG | Board Effectiveness and Firm Risk: The Moderating Role of ESG Performance |
| 215 | Susanti | Pengaruh Kinerja Environmental, Social & Governance (ESG) Serta Peran Moderasi Kualitas Regulasi Negara Terhadap Biaya Modal Perusahaan | The Effect of Environmental, Social & Governance (ESG) Performance and The Moderating Role Of The Quality of Country's Regulations On Company Cost of Capital |
| 216 | Tiara Pradani | Pengaruh Keragaman Direksi Terhadap Probabilitas Terjadinya Kecurangan Laporan Keuangan dengan Kualitas Pengawasan Dewan Komisaris Sebagai Variabel Moderasi | The Effect of Diversity of Directors on the Probability of Financial Statement Fraud Occurrence with Board of Commissioners' Supervision as Moderation Variable |
| 217 | Nadia Triwahyuni | Pengaruh Karakteristik Dewan terhadap Pengungkapan Environmental, Social, dan Governance (ESG): Studi pada Perusahaan ASEAN-5 | The Influence of Board Characteristics on Environmental, Social, and Governance (ESG) disclosure: A Study on Companies in ASEAN-5 |
| 218 | Resmi Afifah Fadilah | Dampak Dihapuskannya Kewajiban Rotasi Audit KAP di Indonesia : Peran Client Importance Terhadap Kualitas audit. | The Impact of Abolition Rotation Accountant Public Firm's in Indonesia : The Role of Client Importance on Audit Quality. |
| 219 | Aditya Agung Satrio | Hubungan Perubahan Basis Akuntansi dan Kinerja Pemerintah Daerah di Indonesia 2011-2017 | The Relationship between Change in Accounting Basis and Local Government Performance in Indonesia 2011-2017 |
| 220 | Elvira Andriyani | Managerial Ability, Friendship Ties, dan Board Capital pada State Owned Enterprises | Managerial Ability, Friendship Ties, and Board Capital in State Owned Enterprises |
| 221 | Rima Kusumarini | Analisis Hubungan Biaya Lingkungan, Pengungkapan Lingkungan, dan Penghindaran Pajak pada Perusahaan Tambang dan Energi di Indonesia dan Australia | Analysis of the Relationship Between Environmental Costs, Environmental Disclosures, and Tax Avoidance at Mining and Energy Companies in Indonesia and Australia |
| 222 | Titis Sari Putri Rahayu | Tata Kelola Media Sosial dan Legitimasi Organisasi | Social Media Governance and Organizational Legitimacy |
| 223 | Dwi Intan Ariani | E-Procurement dan Pencegahan Korupsi Pengadaan Barang/Jasa pada Pemerintah Daerah di Indonesia | E-Procurement and Corruption Prevention of The Procurement of Goods/Services in Local Governments in Indonesia |
| 224 | Muhammad Arsalan Khan | Pengaruh Tax Amnesty dan Variabel Determinan Lainnya Terhadap Agresivitas Pajak di Indonesia | The Effect of Tax Amnesty and Other Determinant Variables on Tax Aggressiveness in Indonesia |
| 225 | M Jatiardi Fitriantoro | Thin Capitalization dan Perilaku Penghindaran Pajak Perusahaan: Analisis Penerapan PMK 169 Di Indonesia | Thin Capitalization and Corporate Tax Avoidance Behavior: Analysis on Implementation of PMK 169 In Indonesia |
| 226 | Risanto | Penghindaran Pajak, Program Pengampunan Pajak dan Pandemi COVID-19: Studi di Indonesia | Tax Avoidance, Tax Amnesty Program, and the COVID-19 Pandemic: Evidence from Indonesia |
| 227 | Dimas Luhung Prakoso | Pengaruh Tenur Auditor Eksternal Terhadap Kualitas Laporan Keuangan Perbankan Indonesia Dengan Keahlian Komite Audit Sebagai Variabel Moderasi | Tax Avoidance, Tax Amnesty Program, and the COVID-19 Pandemic: Evidence from Indonesia |
| 228 | Sandy Kuswara | Hubungan antara Penghindaran Pajak dan Efisiensi Investasi dengan Sertifikasi CFO sebagai Pemoderasi | The Relationship between Tax Avoidance And Investment Efficiency with CFO Certified as a Moderation |
| 229 | Wery Andriani | Pengaruh Kepemilikan Keluarga Terhadap Risiko Perusahaan: Peran CEO Profesional | The Effect Family Ownership on Firm Risk: The Role of Professional CEO |
| 230 | Albert Oktavian | Pengaruh Konsentrasi Kepemilikan Dan Karakteristik CEO Terhadap Pengungkapan Tujuan Pembangunan Berkelanjutan (Sustainable Development Goals) | The Effect of Concentration of Ownership and CEO Characteristics on the Disclosure of Sustainable Development Goals (SDGs) |
| 231 | Elsa Natalina Br Sembiring | Dampak ESG Certification dan Financial Slack terhadap Biaya Ekuitas | Impact of ESG Certification and Financial Slack on Cost of Equity |
| 232 | Hendra Permana Suherman | Eksposur Pandemi Covid-19 Terhadap Kinerja Pasar Perbankan Di Indonesia Yang Dimoderasi Oleh Manajemen Laba dan Mitigasi Risiko Berupa Restrukturisasi Kredit | Exposure of the Covid-19 Pandemic to Banking Market Performance in Indonesia Moderated by Earning Management and Risk Mitigation by Credit Restructuring |
| 234 | Refin Dimas Pratama | Analisis Pengaruh Kualitas Tata Kelola Negara dan Kualitas Dewan Pengawas Terhadap Kinerja Keberlanjutan: Studi pada Perbankan Lintas Negara | Analysis the Effect of Country Governance Quality and Board of Director Quality on Sustainability Performance: A Cross-Country Study |
| 235 | Achyar | Hubungan Inefisiensi Investasi Tenaga Kerja dan Penghindaran Pajak: Pandemi Covid-19 Sebagai Variabel Moderasi | The Relations between Labor Investment Inefficiency and Tax Avoidance: Covid-19 Pandemic as Moderating Variable |
| 236 | Yasir Ramadhan | Penghindaran Pajak Pada Masa Krisis Keuangan: Peran Komisaris Independen dan Auditor Eksternal | Tax Avoidance in Financial Distress : Role of Independent Commissioners and External Auditors |
| 237 | Novita Indri Garini L. | Pengaruh Intellectual Capital terhadap Kinerja Keuangan dan Kinerja ESG Perusahaan dengan Pandemi COVID-19 sebagai Variabel Moderasi | The Impact of Intellectual Capital on Firms' Financial Performance and ESG Performance with the COVID-19 Pandemic as Moderating Variable |
| 238 | Dwiyanjana Santyo Nugroho | Pengaruh Elemen Fraud Hexagon terhadap Indikasi Fraud Laporan Keuangan dan Peran Komite Audit sebagai Variabel Moderasi | The Influence of Hexagon Fraud Elements on Indications of Fraud Financial Statements and the Role of the Audit Committee as Moderating Variables |
| 239 | Tabah Rizki | Environmental Responsibility dan Nilai Perusahaan : Telaah Peran Moderasi Green Innovation dan Environmental Investment di ASEAN-5 | Environmental Responsibility and Firm Value: Examining the Moderating Role of Green Innovation and Environmental Investment in ASEAN-5 |
| 240 | Mandasari.r | Pengaruh kinerja keuangan terhadap return saham dimoderasi oleh pencarian google, investasi & portofolio asing terhadap saham syariah dan konvensional di Indonesia | The effect of financial performance on stock returns moderated by google search, foreign investment & portfolios on Islamic and conventional stocks in Indonesia |
| 241 | Rya Angelica | Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Perbankan Syariah dengan Shariah Supervisory Board sebagai Variabel Moderasi | The Association Intellectual Capital of Financial Performance and Shariah Supervisory Board as a Moderation Variabel |
| 242 | Febriani Nurekawati | Pengaruh Efisiensi Energi terhadap Nilai Perusahaan dengan Modal Intelektual sebagai Variabel Moderasi:Studi di ASEAN 5 | The Effect of Energy Efficiency on Firm Value with Intellectual Capital as a Moderating Variable:Study in ASEAN 5 |
| 243 | Aulia Rahimi | Pengaruh CEO-founder Pada Hubungan Antara Innovation Intention Pada Kinerja Perusahaan Publik Tech Startup di Asia | The Effect of CEO-Founder on The Relationship Between Innovation Intention on The Performance of Public Tech Startup Companies In Asia |
| 244 | Faisal | Thin Capitalization Rules, Struktur Modal, Penghindaran Pajak, dan Pandemi Covid-19: Studi Empiris Perusahaan terdaftar di BEI | Thin Capitalization Rules, Capital Structure, Tax Avoidance and the Covid-19 Pandemic: Evidence From Indonesian Listed Firms |
| 245 | Yusriati Alifah | Pengaruh Kinerja CSR dan Tipe Pengungkapan CSR terhadap Biaya Utang. Studi pada ASEAN 5 | The Effect of CSR Performance and CSR Disclosure's Type on the Cost of Debt. Evidence from ASEAN 5 |
| 246 | Ahmad Hambali | Pengungkapan Keanekaragaman Hayati Perusahaan; Peran Faktor Institusional Level Negara dan Tata Kelola Perusahaan | Corporate Biodiversity Disclosure; The Role of Institutional Factors and Corporate Governance |
| 247 | Dimaz Prayogi | Perspektif Penyiap Laporan Keuangan dan Investor Institutional Mengenai Laporan Non-Keuangan dan Kerangka Keberlanjutan Non-Keuangan (Studi Kasus Perusahaan di Indonesia) | Perspektif Penyiap Laporan Keuangan dan Investor Institutional Mengenai Laporan Non-Keuangan dan Kerangka Keberlanjutan Non-Keuangan (Studi Kasus Perusahaan di Indonesia) |
| 248 | Ruri Saputra | Penghindaran Pajak Perusahaan Dan Penurunan Tarif Pajak Penghasilan: Sebuah Pendekatan Quasi Experimental | Firm Tax Avoidance and Income Tax Cut: A Quasi Experimental Analysis |
| 249 | Tsamara Ikhsani Syaamila | Translasi Ide Keberlanjutan dan Peran Sustainability Balanced Scorecard dalam Praktik Ekonomi Sirkular: Studi Kasus Perusahaan Agroindustri di Indonesia | The Translation of Sustainability Ideas and The Role of Sustainability Balanced Scorecard in the Circular Economy: A Case Study of Indonesian Agribusiness Company |
| 250 | Hotma Glorya Ika Sari | Hubungan Kemampuan Manajerial Dan Ketidakpastian Lingkungan Terhadap Penghindaran Pajak Dengan Moderasi Peran Direksi Wanita | Analysis Of Managerial Ability And Environmental Uncertainty On Tax Avoidance With Moderating Female Directors |
| 251 | Khairunnisa | Hubungan Keberagaman Pendidikan Serta Kebangsaan Dewan dan Sustainability Performance: CEO Overconfidence Sebagai Variabel Moderasi | The Relationship of Board Nationality and Educational Diversity with Sustainability Performance: CEO Overconfidence as a Moderating Variable |
| 252 | Manuel Aristo Surbakti | Pengaruh Kinerja Perusahaan Terhadap Kinerja CSR Yang Dimoderasi Oleh Proporsi Dewan Komisaris Independen Pada Perusahaan Nonkeuangan Yang Terdaftar Di BEI Periode 2016-2020 | The Effect Of Firm Performance On CSR Performance That Moderated By The Proportion Of Independent Commissioners In Non-Financial Companies Listed On The IDX For The 2016-2020 Period |
| 253 | Thomas Dhanny Setiawan | Penghindaran Pajak Internasional dan Peraturan-peraturan Anti Penghindaran Terkait Transfer Pricing | International Tax Avoidance and The Transfer Pricing Anti-Avoidance Rules |
| 254 | Siti Rahma Siregar | Pengaruh Kepemilikan Keluarga Terhadap Agresivitas Perpajakan Di Moderasi oleh Koneksi Politik | The Effect of Family Ownership on Tax Aggressiveness with Political Connection as a Moderation |
| 255 | Nindhita Nisrina Sari | Hubungan Multiple Large Shareholders Terhadap Penghindaran Pajak dengan Kepemilikan Keluarga Sebagai Variabel Moderasi | The Relationship of Multiple Large Shareholder to Tax Avoidance and Family Ownership as Moderating Variable |
| 256 | Nizar Zulkarnain | Pengaruh Green Human Resources Management Terhadap Green Performance Perusahaan: Peran Penerapan Levers of Control | Taxpayer Perceptions of Tax Audit Avoidance; Analysis of Influence and Motivation |
| 257 | Putri Humairoh | Pengaruh Green Human Resources Management Terhadap Green Performance Perusahaan: Peran Penerapan Levers of Control | The Influence Green Human Resources Management on Green Performance: The Role of Levers of Control |
| 258 | Yuri Oktaviani | Evaluasi Praktik Akuntabilitas dan Transparansi Informasi pada Peer-To-Peer Lending Syariah: Studi Kasus di Indonesia | Evaluation of Accountability and Information Transparency Practices in Sharia Peer-To-Peer Lending: A Case Study in Indonesia |
| 259 | Novita Rilia Sari | Pengaruh Pandemi COVID-19 terhadap Kinerja Keuangan Perbankan melalui Risiko Kredit dengan Kinerja ESG sebagai Variabel Moderasi: Studi di ASEAN-5 | The Effect of the COVID-19 Pandemic on Banking Financial Performance through Credit Risk with ESG Performance as a Moderating Variable: Study in ASEAN-5 |
| 260 | Winda Wulansari | Pengungkapan Limbah Perusahaan, Pengambilan Risiko Perusahaan, dan Kepemilikan Asing | Corporate Waste Disclosure, Corporate Risk-Taking, and Foreign Ownership |
| 261 | Vidya Intani Athfalina | Pengungkapan Perbudakan Modern: Bukti Empiris dari Negara G20 | Modern Slavery Disclosure: Empirical Evidence from G20 Countries |
| 262 | Dzakiyyah Saniyyah Rahmah | Perusahaan & Pemerintah Lokal: Pergantian Politik, Penghindaran Pajak dan Investasi Perusahaan | Firms and Local Government: Political Turnover, Tax Avoidance and Corporate Investment |
| 263 | Malisa Salsabila | Pengungkapan Air sebagai Pemenuhan Hak Asasi Manusia: Peran Langsung dan Moderasi dari Faktor Level Perusahaan dan Negara | Water Disclosure as Fulfillment of Human Rights: The Direct and Moderation Role of Company and Institutional Factor |
| 264 | Vina Maulina | Bagaimana keragaman gender Dewan mempengaruhi penghindaran pajak: Efek kinerja ESG di Indonesia | How Boards Gender Diversity Affect Tax Avoidance: The Effect of ESG Performance in Indonesia |
| 265 | Hartoni | Pengaruh Kinerja Environmental, Social, dan Governance (ESG) terhadap Penghindaran Pajak: Peran Moderasi Direktur dengan Pengalaman Asing | The Effect of Environmental, Social, and Governance (ESG) Performance on Tax Avoidance: The Moderating Role of Directors with Foreign Experience |
| 266 | Almunadiya | Sustainability Disclosure dan Kinerja Perusahaan: Bukti Empiris dari Bank di Negara ASEAN-5 | Sustainability Disclosure and Firm Performance: Evidence from Banks in ASEAN-5 Countries |
| 267 | Lolita Riantida Simamora | Hubungan antara Kepemilikan Institusional | Kompetensi CFO dan Penghindaran Pajak yang dimoderasi Ketidakpastian Lingkungan |
| 268 | Dwi Jayanti | Tingkat Keterbacaan Paragraf Hal Audit Utama dalam Laporan Auditor: Sebuah Studi pada negara ASEAN | The Readability of Key Audit Matters in Auditor's Report: A Study from the ASEAN Countries |
| 269 | Deti Kutsiya Dewi | Tingkat Literasi dan Persepsi Mahasiswa mengenai Akuntansi Syariah di Indonesia | Literacy and Perception of Islamic Accounting among Students in Indonesia |
| 270 | Anisa Fitriyani | Pengaruh Environmental, Social, and Governance (ESG) terhadap Risiko Perusahaan: Green Innovation sebagai Variabel Mediasi | The Impact of Environmental, Social and Governance (ESG) Performance and Firm Risk : Green Innovation as Mediating Variable |
| 271 | Yenni Afriani | Dampak Kualitas Laporan Keuangan Pemerintah Daerah Terhadap Terpilihnya Kembali Petahana dengan Keahlian Keuangan Sebagai Variabel Moderasi | The Impact of the Quality of Local Government Financial Reports on the Re-election of Incumbents with Financial Expertise as a Moderating Variable |
| 272 | Azizah Ulfah | Asosiasi Penerapan PSAK 71 Terhadap Manajemen Laba dengan Kualitas Komite Audit dan Karakteristik KAP sebagai Variabel Moderasi | Association of the Implementation of PSAK 71 to Earnings Management: The Role of Audit Committee Quality and Audit Firm Characteristics as Moderating Variables |
| 273 | Janitra Arie Purnomo | Praktik Pelaporan Keberlanjutan di Non-Governmental Organization Indonesia | Sustainability Reporting Practice in Indonesian Non-Governmental Organization |
| 274 | Isnindiah Sofiati | Peran Keberagaman Gender Direksi Dalam Meningkatkan Kinerja Lingkungan, Sosial, dan Tata Kelola Melalui Intellectual Capital | The Role of Gender Diversity of the Board of Directors in Improving Environmental, Social and Governance Performance Through Intellectual Capital |
| 275 | Januar Khaled | Penghindaran Pajak dan Nilai Perusahaan: Intellectual Capital Sebagai Moderasi | Tax Avoidance and Firm Value: Intellectual Capital as Moderation |
| 276 | Maulana Nanda | Hubungan Kepemilikan Keluarga Terhadap Penghindaran Pajak Dengan Komitmen Etika Bisnis Sebagai Moderasi | The Relationship of Family Ownership and Tax Avoidance with Business Ethics Commitment as Moderation |
| 277 | Meica Fatikha Choirunnisak | Hubungan Etika Bisnis dengan Kinerja Lingkungan: Peran Wanita dalam Board of Directors | The Relationship between Business Ethics and Corporate Environmental Performance: The Role of Women on the Board of Directors |
| 278 | Consolata Wanjira Muriithi | Karakteristik Perusahaan dan Kinerja Keuangan: Peran Efektivitas Dewan dan Kepemilikan Pemerintah di Perusahaan Asuransi Kenya. | Firm Characteristics and Financial Performance: The Role of Board Effectiveness and Government-Ownership in Kenyan Insurance Companies. |
| 279 | Nadia Nabila Prisma Yunita | Analisis Praktik Pelaporan CSR dan Kualitas Pengungkapan dimoderasi External Assurance | Analysis of CSR Reporting Practices and Quality of Disclosure moderated by External Assurance |
| 280 | Nadya Ariana | Apakah Indeks Saham Syariah Memoderasi Hubungan Antara Kinerja Keberlanjutan dengan Profitabilitas Perusahaan? Bukti Empiris dari Indonesia dan Malaysia | Does Sharia Stock Index Moderate the Relationship Between Sustainability Performance and Firm Profitability? Empirical Evidence from Indonesia and Malaysia |
| 281 | Puti Azzahra Vania Eriany | Environmental, Social, Governance (ESG) dan Kinerja Keuangan: Peran Moderasi dari Modal Intelektual | Environmental, Social, Governance (ESG) and Financial Performance: The Moderating Role of Intellectual Capital |
| 282 | Afifah Muawanah | Akuntabilitas Perusahaan atas Pengungkapan Perbudakan Modern dan Determinannya di Indonesia dan Malaysia | Corporate Accountability for Modern Slavery Disclosure and Its Determinants in Indonesia and Malaysia |
| 283 | Raden Roro Caecilia Atmini Susilandari | Pengaruh Penerapan POJK No. 51/POJK.03/2017 Terhadap Pengungkapan Pelaporan Keberlanjutan Pada Industri Perbankan dan Faktor-faktor yang Mempengaruhinya di Indonesia | The Effect of Implementation POJK No. 51/POJK.03/2017 to the Sustainability Reporting Disclosure in Indonesia Banking Sector and The Determinant Factors |
| 284 | Yasinta Aprilia | Pengaruh Narsisme dan Karakteristik CEO Terhadap Kinerja ESG | The Effect of CEO Narcissism and Characteristics on ESG Performance |
| 285 | Rumi Raniri | Pengaruh Status Saham Syariah Dan Rasio Utang Non-Syariah Perusahaan Terhadap Skor Lingkungan, Sosial, dan Tata Kelola (ESG) | The Effect of Sharia Stock Status and the Company's Non-Sharia Debt Ratio on Environmental |
| 286 | Putri Dwi Lestari | Hubungan Related Party Transaction dengan Penghindaran Pajak Dimoderasi oleh Kepemilikan Keluarga | The Relationship Between Related Party Transactions and Tax Avoidance Moderated by Family Ownership |
| 287 | Venna Yolanda | Peran Transformasi Digital dalam Hubungan antara Transaksi Pihak Berelasi dengan Manajemen Laba Riil | The Role of Digital Transformation in the Relationship Between Related Party Transactions and Real Earnings Management |
| 288 | Agnes Aura Ainisha | Pengaruh Kontroversi ESG terhadap Nilai Perusahaan dengan Karakteristik Dewan, Kinerja ESG, dan Tata Kelola Publik sebagai Pemoderasi | The Influence of ESG Controversies on Firm Value with Board Characteristics, ESG Performance, and Public Governance as Moderators |
| 289 | Octa Marselita | Janji Pengurangan Emisi Karbon vs Realitas: Peran Asurans Keberlanjutan, Pengambilan Risiko, dan Visibilitas Media Terkait Karbon | Carbon Emissions Reduction Promise vs Reality: The Role of Sustainability Assurance, Risk-Taking, and Carbon Media Visibility |
| 290 | Sarah Nur Fatmah | Pengaruh Efektivitas Komite Nominasi dan Remunerasi terhadap Kinerja Keuangan, Lingkungan, dan Sosial: Peran Kepemilikan Pemerintah Dan Friendship Ties Sebagai Pemoderasi | The Effect of Nomination and Remuneration Committee Effectiveness on Financial, Environmental, and Social Performance: The Role of Government Ownership and Friendship Ties as Moderation |
| 291 | Siti Nadiatul Istiqomah | Pengaruh Persepsi Kegunaan, Kemudahan Penggunaan, Risiko, Kepercayaan, Dan Religiusitas Terhadap Intensi Pengguna Dalam Adopsi Teknologi E-payment | The Influence of Perceived Usefulness, Ease of Use, Risk, Trust, and Religiosity on User Intentions in Adopting E-payment Technology |
| 292 | Raden Roro Farradia Nurul Karima | Pengaruh Kinerja ESG, Kepemilikan Institusional, dan Asimetri Informasi Terhadap Efisiensi Investasi | The Impact of ESG Performance, Institutional Ownership, and Information Asymmetry on Investment Efficiency |
| 293 | Suci Rahmadini | Kinerja ESG, Kinerja Keuangan dan Peran Moderasi ESG Controversies | ESG Performance, Financial Performance and the Moderating Role of ESG Controversies |
| 294 | Made Tara Damayanti | Hubungan Belanja Infrastruktur Jalan, Pajak Kendaraan Bermotor, dengan Moderasi Kemandirian Fiskal terhadap Kualitas Infrastruktur Jalan di Indonesia | The Relationship of Road Infrastructure Expenditure, Motor Vehicle Tax, with Moderation of Fiscal Independence to Road Infrastructure Quality in Indonesia |
| 295 | Seraphine Maggie Gamma | Pengaruh Kesadaran Manajemen Risiko terhadap Pencapaian Tujuan Strategis: Persepsi Sumber Daya Manusia pada Level Divisi | The Effect of Risk Management Awareness on Strategic Objectives Achievement: Perceptions of Human Resources at the Division Level |
| 296 | Brilian Shella Rosa Adi Sutrisna | Risiko Perubahan Iklim, Pengungkapan Perbudakan Modern, dan Peran Moderasi Kebebasan Ekonomi dan Jarak Kekuasaan: Studi di Indonesia dan Malaysia | Climate Change Risk, Modern Slavery Disclosure, and the Moderating Role of Economic Freedom and Power Distance: Study in Indonesia and Malaysia |
| 297 | Dinda Tunjungsari | Faktor-Faktor Yang Mempengaruhi Keputusan Penerimaan Klien Pada KAP Second Tier | Factors Influencing Client Acceptance Decisions in Second-Tier Public Accounting Firms |
| 298 | Mutia Arum Arista | Pengaruh Risiko Penurunan Harga Saham Terhadap Penghindaran Pajak Dengan Kinerja Keberlanjutan Sebagai Moderasi | The Effect Of The Stock Price Crash Risk On Tax Avoidance With Sustainability Performance As Moderation |
| 299 | Novira Nursa'diyyah Rukana | Hubungan Antara Status Perusahaan Terdaftar di Indeks Saham Syariah dengan Governans | The Relationship Between Company Listing on the Sharia Stock Index and Corporate Governance |
| 300 | Ditha Ayu Pratama | Pengaruh Kepatuhan terhadap Pedoman GRI dalam Memoderasi Hubungan antara Pengungkapan Keberlanjutan dan Nilai Perusahaan: Studi Kasus di Sektor Manufaktur Indonesia | The Impact of Compliance with GRI Compliance on Moderating the Relationship between Sustainability Disclosure and Firm Value: A Case Study of the Indonesian Manufacturing Sector. |
| 301 | Dyah Putri Aryani | Asosisi Pengungkapan Keberlanjutan terhadap Biaya Utang: Peran Moderasi Siklus Hidup Perusahaan | Assosiation Of Sustainability Disclosure to Cost Of Debt: A Life Cycle Perspective |
| 302 | Nahdia Haulah Rahmah | Pengaruh Inovasi Lingkungan terhadap Kinerja Perusahaan: Dengan Peran Moderasi Masa Jabatan Dewan dan Keberagaman Gender Dewan di Negara ASEAN-5 | Environmental Innovation and Firm Performance in ASEAN-5 Countries: The Role of Board Tenure and Board Gender Diversity |
| 302 | Efrina Surya Eningsih Silalahi | Pengaruh Spesifikasi Aset Dan ESG Pada Penghindaran Pajak Perusahaan Dimediasi Oleh Kendala Keuangan Dan Product Market Power | The Influence of Asset Specifications and ESG on Corporate Tax Avoidance Mediated by Financial Constraints and Product Market Power |
| 303 | Jenny Altany Lestari Lay | Pengaruh Karakteristik Dewan terhadap Praktik CSR dengan Struktur Kepemilikan sebagai Moderasi pada Industri Sensitif di Indonesia | The Effect of Board Characteristics on CSR Practices with Ownership Structure as Moderation in Indonesia's Sensitive Industries |
| 304 | Wenny Novriani | Perilaku Manajemen Laba selama Pandemi Covid-19: Studi Empiris pada Perusahaan yang Terdaftar pada Indeks Saham Syariah di Indonesia | Earnings Management Behaviour During the COVID-19 Pandemic: An Empirical Study on Companies Listed on the Sharia Stock Index in Indonesia |
| 305 | Daniel Godwin Sihotang | Pengaruh Kinerja ESG Terhadap Nilai Perusahaan Dan Financial Distress Dengan Moderasi ESG Controversies | The Effect Of ESG Performance On Firm Value And Financial Distress With ESG Controversies As A Moderating Variable |
| 306 | Debora Anisus Nainggolan | Hubungan Antara Tata Kelola Perusahaan dan Pelaporan Keberlanjutan Lingkungan GRI | Hubungan Antara Tata Kelola Perusahaan dan Pelaporan Keberlanjutan Lingkungan GRI |
| 307 | Rakotoarisoa Maminjanahary Nambinina | Peran mediasi sistem pengendalian manajemen terhadap humbungan sistem pengukuran kinerja dan kinerja organizasiI:Kasus Sektor Perbankan di MADAGASKAR | The mediating role of management control systems on the relationship between performance measurement systems and organizational performance: Case of Banking sectors in MADAGASCAR |
| 308 | Althaf Syah Abdali | Pengaruh Environmental Performance terhadap Kinerja Keuangan Perusahaan dengan Peran moderasi Women on Board : Studi Perusahaan di Asia dan Pengaruh Periode Dampak | The Effect of Environmental Performance on Corporate Financial Performance with the Moderating Role of Women on Board: A Study of Asian Companies and the Impact of Time Periods |
| 309 | Siti Nurul Hanifah | Hubungan Kinerja Emisi Karbon dan Nilai Perusahaan dengan Konsentrasi Kepemilikan serta Visibilitas Publik sebagai Moderasi | The Effect of Carbon Performance on Firm Value and Moderating Role of Ownership Concentration and Public Visibility |
| 310 | Fajar Meiyanti | Risiko Reputasi ESG: Peran Karakteristik dan Eksposur CEO serta Moderasi Asurans Keberlanjutan pada Perusahaan Nonkeuangan di Negara-negara G20 | ESG Reputation Risk: The Role of CEO Characteristics and Exposure with the Moderating Effect of Sustainability Assurance in Non-Financial Firms across G20 Countries |
| 311 | Melisa Latuheru | Determinan Indeks Pengelolaan Keuangan Pemerintah Daerah di Indonesia | Determinants of the Regional Government Financial Management Index in Indonesia |
| 312 | Najmi Nabila | Peran Moderasi Dewan Direksi dan Konsentrasi Kepemilikan Pemegang Saham terhadap Hubungan Kinerja ESG dengan Kinerja Keuangan (Studi Empiris pada Perusahaan Sektor Non Keuangan Di Indonesia) | The Moderating Role of Board Directors and Shareholder Ownership Concentration on the Relationship Between ESG Performance and Financial Performance (An Empirical Study on Non Financial Sector Companies in Indonesia). |
| 313 | Siti Nur Azizah Salsabila | Dampak Bargaining Power terhadap Fenomena Budget Ratcheting dalam Pengelolaan Anggaran Pemerintah Daerah di Indonesia | The Impact of Bargaining Power on the Phenomenon of Budget Ratcheting in Indonesian Local Government Budget Management |
| 314 | Riska Fefri Cahaya Hati | Minat Membeli Green Sukuk di Indonesia: Perspektif Mahasiswa Akuntansi di Indonesia | Interest in Purchasing Green Sukuk in Indonesia : Perspective of Accounting Students in Indonesia |
| 315 | Adzalia Fitri Annisa | Asosiasi Karakteristik Komite Audit dan Sustainability Assurance Quality: Bukti Empiris Dari Perusahaan Terindeks SRI KEHATI (2018-2024) | The Association between Audit Committee Characteristics and Sustainability Assurance Quality: Empirical Evidence from SRI-KEHATI Indexed Firms (2018-2024) |
| 316 | Ulil Ambri | Dampak Adopsi IFRS 16 Terhadap Keputusan Kontrak Sewa Perusahaan di Indonesia | The Impact of IFRS 16 Adoption Towards Lease Decision in Indonesian Companies |
| 317 | Zahratul Aini | Pengaruh Tanggung Jawab Sosial Perusahaan terhadap Kinerja Saham pada Perusahaan Merger Akuisisi | The Effect of Corporate Social Responsibility on Stock Performance in Merger and Acquisition Companies |
| 318 | Irma Dwi Yulistyani | Pengungkapan Key Audit Matters Terhadap Respon Pasar | Disclosure of Key Audit Matters Regarding Market Response |
| 319 | Husnul Awalia Suwardi | Dari Keunggulan Kompetitif Ke Transfer Rente: Bukti Empiris Keterbatasan RBT Dalam IAS 38 Ekonomi Platform Di Asia Tenggara | From Competitive Advantage to Rent Transfer: Empirical Evidence of the Limitations of RBT in IAS 38 Platform Economies in Southeast Asia |
| 320 | Nur Sukma Hidayati | Peran Moderasi Budaya Nasional dan Perempuan dalam Dewan Terhadap Hubungan Komite Keberlanjutan dan Independensi Dewan dengan Kinerja Keberlanjutan: Studi Lintas Negara | The Role of National Cultural Moderation and Women on the Board in the Relationship between the Sustainability Committee and Board Independence and Sustainability Performance: A Cross-Country Study |
| 321 | Riska Venni | Desentralisasi Fiskal dan Belanja Kesejahteraan di Pemerintah Daerah Indonesia: Partisipasi Perempuan sebagai Pemoderasi | Fiscal Decentralization and Welfare Spending in Indonesian Local Governments: Women's Participation as a Moderator |
| 322 | Siti Nurhayati | Hubungan Kualitas Tata Kelola Negara Terhadap Pencapaian Tujuan Pembangunan Berkelanjutan (SDGs) dengan E-Government Sebagai Moderasi pada Negara-Negara ASEAN | The Relationship of State Governance Quality on The Sustainable Development Goals (SDGs) Achievement with E-government as Moderation in ASEAN Countries |
| 323 | Eka Miftahul Jannah | Pelaporan Emisi Perusahaan Dan Nilai Perusahaan Dengan Sustainability Assruance sebagai Pemoderasi pada Perusahaan Non-Keuangan Di Indonesia | Corporate Emission Reporting and Firm Value Moderated by Sustainability Assurance on Non-Financial Company in Indonesia |
