PENELITIAN DOKTOR

No

Authors / Years of Graduation Title of Dissertation

Doctoral Program

1 Ancella A. Hermawan Pengaruh Efektifitas Dewan Komisaris dan Komite Audit, Kepemilikan Oleh Keluarga dan Peran Monitoring Bank Terhadap Kandungan Informasi Laba. The Influence of The Effectiveness of The Board of Commissioners and Audit Committee, Family Ownership, and The Monitoring Role of Bank on the Informativeness of Earnings.
2 Ratna Wardhani Pengaruh Proteksi bagi Investor, Konvergensi Standar Akuntansi, Implementasi Corporate Governance, dan Kualitas Audit Terhadap Kualitas Laba: Analisis Lintas Negara di Asia The Effect of Investor Protection, the Degree of Convergence of Accounting Standards, the Implementation of Corporate Governance, and the Audit Quality on Earnings Quality: Cross-Country Analysis in Asia

 

3 L.udovicus Sensi Wondabio Analisis Pengaruh Karateristik Perusahaan Terhadap Tingkat Pengungkapan Non Keuangan dan Keuangan Serta Hubungannya Dengan Biaya Ekuitas dan Value Relevance

 

The Effect of Firm’s Characteristic on Non Financial and Financial Disclosure and Their Association With Cost of Equity and Value Relevance
4 Christina Juliana Pengaruh Gaya Kepemimpinan terhadap Kinerja Organisasi melalui Budaya, Strategi, dan Sistem Akuntansi Manajemen

 

Effect of Leadership Style on Organizational Performance through       Culture, Strategy, and Management Accounting System
5 Elisabeth Tri A Misfit Aset Tak Berwujud : Implikasi terhadap Kinerja (studi kasus pada perusahaan publik di Indonesia) Intangible Misfit : Implication to Performance (Case study on publicly listed companies in Indonesia)

 

6 Ari Purwanti Pengaruh Insentif Ekspropriasi terhadap Pengelolaan Laba dengan Mempertimbangkan Transaksi Hubungan Istimewa, Keberadaan Pengendali dalam Manajemen, Efektifitas Dewan Komisaris dan Komite Audit, serta Kepemilikan Terbesar Kedua

 

The Effect of Expropriation Incentive to Earnings Management, moderating by: Related party Transaction, Controlling in Management, Board of Commisioners and Audit Committe Efectiveness, and The Second Largest Shareholders
7 Lianny Leo Faktor-Faktor yang Mempengaruhi Pengungkapan dan Bias Proyeksi Laba Dalam IPO dan Dampak Bias Proyeksi Laba Terhadap Imbal Saham; bukti dari Bursa Efek Indonesia

 

Factors Affecting Earnings Forecast Disclosure and Bias during IPOs and the Effects of Earnings Forecast Bias to Stock Returns: Evidence from Indonesia Stock Exchange
8 Istianingsih Faktor-Faktor Penentu Pengungkapan Informasi dan Kinerja Modal Intelektual serta Dampaknya Terhadap Kemampuan Imbal Hasil Saham Dalam Memprediksi Laba Masa Depan Perusahaan

 

The Determinants of Disclosure of Information and Intellectual Capital Performance and The Effects to Stock Return in Order to Predict The Company’s Future Earnings
9 Fitriany Analisis Komprehensif Pengaruh Kompetensi dan Independensi Akuntan Publik Terhadap Kualitas Audit

 

Comprehensive Analysis on The Effect of Competence and Independence to Audit Quality
10 Endah Sri Wahyuni Peran Mediasi Masalah Keagenan terhadap Pengaruh Kepemilikan Pemerintah, Kompetisi, dan Restrukturisasi terhadap Kinerja pada BUMN yang Diprivatisasi

 

The Mediating Role of Agency Problems on the Association between Governement Ownership, Competition and Restruction on Privatized State Owned Enterprises
11 Etty Murwaningsari Hubungan Derivatif Keuangan dan Discretionary Accruals Sebagai Alat Manajemen Laba Serta Pengaruhnya Terhadap Relevansi Nilai Dari Laba dan Ekuitas The Relation between Financial Derivatives and Discretionary Accruals as Earnings Management Instruments and their Effect on the Value-Relevance of Earnings and Equity

 

12 Yosefa Sayekti Strategic Corporate Social Responsibility (CSR) : Slack Resources, Kinerja Keuangan dan Earnings response Coefficient

 

Strategic Corporate Social Responsibility (CSR): Slack Resources, Financial Performance and Earning Response Coefficient
13 Siti Nur Wahyuningsih Extensible Business Reporting Language: Determinan dan Implikasinya pada Pasar Modal

 

Extensible Business Reporting Language: Determinants  and Capital Market Implications
14 Erwin Saraswati Dampak Efisiensi Belanja Publik Pendidikan Terhadap Kesejahteraan (Welfare)

 

The Impact of Efficiency Public Spending Education on Welfare
15 Wing Wahyu Winarno Analisis Faktor Determinan Kecepatan Penyampaian Laporan Keuangan Tahunan dan Pengaruhnya Terhadap Koefisien Respon Laba Serta Strategi Pemilihan Hari Penyampaian Laporan Keuangan Tahunan

 

Determinant Analysis of Annual Report Timeliness Submission and Its Effect to Earnings Response Coefficient and the Strategy to Choose the Day of Annual Report Submission
16 Samingun Manajemen Laba untuk Tujuan Pajak: Determinan, Metode, dan Pengaruhnya terhadap Nilai Pasar Perusahaan

 

Earnings Management for Tax Purposes : Determinants, Methods, and Its Effect on Market Value of The Fir
17 Antonius A Herusetya Analisis Audit Quality Metric Score (AQMS) sebagai Pengukur Multidimensi Kualitas Audit terhadap Manajemen Laba dan Kandungan Informasi Laba

 

Analysis of Audit Quality Metric Score (AQMS) as A Multidimentional Measure of Audit Quality on Earnings Management and Earnings Information Content
18 Vera Diyanti Pengaruh Kepemilikan Pengendali Akhir Terhadap Transaksi Pihak Berelasi dan Kualitas Laba The Effects of Ultimate Controlling Ownership to Related Party Transaction and Earning Quality
19 Untoro Perataan Laba Sebagai Respons Perbankan Terhadap Implementasi Awal PSAK 50 (Revisi 2006) dan PSAK 55 (Revisi 2006) Melalui Penentuan Nilai Wajar Aset) Income Smoothing of Banking in Response to the Early Implementation of PSAK 50 (2006 Revision) and PSAK 55 (2006 Revision) Through Discretionary Fair Valuation of Banks? Assets.
20 Trisakti Wahyuni Pengaruh Penerapan Sistem Akuntabilitas Instansi Pemerintah dan Variabel Kontekstualnya Terhadap Kinerja Pemerintah Daerah di Indonesia)

 

The Effect of Implementation of Government Performance Accountability System on The Performance of Local Government in Indonesia
21 Dolly A Prameswari Pengaruh Varibel Determinan Partisipasi Anggaran Terhadap Senjangan Anggaran dan kinerja Perusahaan (Studi Empiris Pada Perusahaan Manufaktur yang Memiliki Sertifikasi ISO 9001)

 

The Influence of Determinant Variabel in Budgetary Participation on Budgetary Slack and Performance. (Empirical Study at Manufacturing Company Having ISO 9001 Cerificate)
22 Rinaningsih Pengaruh Kualitas Informasi Akuntansi Terhadap Peringkat dan Imbal Hasil Obligasi yang Dimoderasi Oleh Variabel Corporate Governance

 

The Effect of Accounting Information Quality On Bond Rating And Bond Yield Moderated By Corporate Governance Variable
23 Vinola Herawaty Pengaruh Kinerja Perusahaan, kualitas Laba dan Corporate Governance Terhadap Pergantian Top manajemen Pada Perusahaan yang Tercatat di Bursa Efek Indonesia The Effect of Company Performance, Earnings Quality and Corporate Governance on Top Management Turnover of Listed Firms in Indonesian Stock Exchange
24 Titik Aryati Pengaruh Konvergensi IFRS Terhadap Kualitas Akuntansi Dengan Variabel Moderasi Corporate Governance, Budaya dan Kompleksitas Bisnis (Analisis Antar Negara di Asia) The Effect of IFRS Convergence on Accounting Quality with Moderating Effect of Corporate Governance, Culture and Business Complexity : Cross-Country Analysis in Asia

 

25 MF. Christiningrum Pengaruh Strategi Diversifikasi Leverage IOS terhadap Kinerja dan Kualitas Laba dengan Moderasi Pelaporan Segmen dan Kepemilikan Keluarga The Impact of Diversification Strategy,Leverage, Investment Opportunity Set on Performance and Earnings Quality Through Segment Reporting and Family Ownership Moderating Factors

 

26 Safrida Rumondang Analisis Faktor-Faktor yang Mempengaruhi Tax Avoidance Terhadap Nilai Perusahaan (Studi Perusahaan-Perusahaan di Asia

 

Analysis of Factors Affecting Tax Avoidance and the Effect of Tax Avoidance on firm Value (Study of Firms in Asia)
27 Evony Silvino Violita Pengaruh Nilai-Nilai Budaya Terhadap Tingkat Pengungkapan Nilai-Nilai Islam Pada Laporan Tahunan Bank Islam Studi Lintas Negara

 

The Influence Of Societal Values On The Level Of Disclosure Of Islamic Values In Annual Reports Of Islamic Banks: Cross-Country Study
28 Dyah Setyaningrum Kualitas Auditor Pengawasan Legislatif dan Pemanfaatan Hasil Audit dalam Akuntabilitas Pengelolaan Keuangan Daerah Auditor Quality, Legislative Oversight and the Usefulness of Audit Results Towards Local Government Financial Accountability

 

29 Aria Farah Mita Pengaruh Langsung Tingkat Adopsi IFRS terhadap Home-Country Bias dan Pengaruh Tidak Langsungnya Melalui Daya Banding Laporan Keuangan

 

The Direct Effect of the IFRS Adoption on Home-Country Bias and the Indirect Effect through Comparability of Financial Statements
30 Sigid Eko Pramono Perilaku Perataan Laba dan Efek Prosiklikal pada Bank Islam : Studi Lintas Negara

 

Income Smoothing Behavior and Procyclical Effect in Islamic Bank : Global Evidence
31 Dyna Rachmawati Analisis Pengaruh Ketidakpastian Lingkungan, Strategi, Sistem Pengendalian Manajemen dan Pembelajaran Organisasi Terhadap Kinerja Bisnis The Influenced of Perceived Environmental Uncertainty, Strategy, Management Control Systems and Organizational Learning Toward Business Performance
32 Bernard E Tidajoh Pengaruh Contigent Fit Antara Strategi Kompetisi dan Investment Opportunity Set Terhadap Kinerja Perusahaan dengan Corporate Governance Sebagai Faktor Moderasi

 

The Effect of Contigent Fit Between Competitive Strategy and Investment Opportunity Set on Firm’s Performance With Corporate Governance as Moderating Factor
33 Fazli Syam BZ Dampak Implementasi Prinsip Good Governance Terhadap Kinerja Entitas Bisnis Kecil di Indonesia Impact of Implementation of Principles of Good Governance Against small Business Entities Performance in Indonesia

 

34 Dini Rosdini Pengaruh Kontrak Psikolos dan Shared Financial Interest Terhadap Kejujuran dalam Proses Penyusunan Anggaran Partisipatif

 

The Effect of Phsycological Contract and Shared Financial  Interest to Honesty in Participative Budgeting Making Process
35 Sugiyarti Fatma Laela Implikasi Coaligment antar Oriantasi Strategi dan Akuntansi Manajemen Terhadao Maqasid Syariah Indonesia The Implication of Coalignment between Strategic Orientation and   Management Accounting on Maqasid Sharia Based Performance: Empirical Evidence from the Indonesian Islamic Banking Industry

 

36 Daissy Erdianthy Potensi Senjangan Anggran: Determinan dan Dampaknya Terhadap Kinerja Pemerintah Daerah

 

Potential Budgetary Slack: Determinants and Its Impact on Performance of Local Government
37 Ali Muktiyanto Good University Governance dan Kinerja Program Studi: Pengaruh Penerapan  Akuntansi Manajemen, Teknik Manajemen dan Pilihan Prioritas Strategi Sebagai Model Mediasi Fit Good University Governance and Performance of Study Program: The Influence of Implementation of Accounting Management, Management Technique, and Strategy Priority Choices as Fit Mediation Model

 

38 Ira Geraldina Konsekuensi Ekonomi Atas Kualitas Audit dan Relevansi Nilai Pengungkapan Risiko: Implikasi dari Kontingency Fit Manajemen Risiko Perusahaan The Economic Consequences of Risk Disclosure Quality and Its Value Relevance: An Implication of Enterprise Risk Management Contingency Fit

 

39 Irineus Dwinanto Bimo Pengaruh Pengendalian Internal atas Pelaporan Keuangan dan Kompleksitas Organisasi terhadao Kualitas Laporan Keuangan dengan Kepemilikan Keluarga serta Kualitas Audit sebagai Variabel Moderasi Effect of Internal Control over Financial Reporting and Organizational Complexity on the Quality of Financial Reporting with Family Ownership and Audit Quality as Moderating Variables

 

40 Dianwicaksih Arieftiara Pengaruh Kontijen Fit antara Strategi Bisnis dengan Ketidakpastian Lingkungan terhadap Penghindaran Pajak The Effect of Contingent Fit between Business Strategy and Environmental Uncertainty on Corporate Tax Avoidance

 

41 Arie Wibowo Faktor-Faktor Penentu Niat Kecurangan Akuntan Publik dalam Mengaudit Laporan Keuangan Studi Eksperimental atas Implementasi Undang-Undang Nomor 5 Tahun 2011 Tentang Akuntan Publik Determinant Factors of Public Accountant’s Fraud Intention in Financial Statement Audit: Experimental Study on Implementation of Law No. 5/2011 on Public Accountant

 

42 Eliza Fatima Konvergensi Internasional Menuju Standar Akuntansi Bersifat Principle-Based dan Dampaknya terhadap Manajemen Laba Studi Pada 4 Negara Asia International Convergence Towards Principles-Based Accounting Standards and Its Impact on Earnings Management: Evidence From 4 Asian Countries

 

43 Dwi Hartanti Pengaruh Perbedaan Karakter Tanggung Jawab Sosial terhadap Agresivitas Pelaporan serta Kinerja Keuangan Perusahaan (Studi Kasus : Indonesia dan Malaysia) The different impact of corporate social responsibility’s characteristic  upon corporate reporting aggresiveness and firm financial performance (Case study of Indonesia and Malaysia)

 

44 Sasono Adi Insentif Pengungkapan Sukarela Informasi Penyelenggaraan Pemerintahan Daerah Melalui Website Oleh Kepala Daerah Incumbent Dalam Mewujudkan Akuntabilitas Pemerintah Daerah Incentives for Voluntary Disclosure of Performance Information on Administration of Local Government on the Website  by   Incumbents of Local Governments to realize the accountability of local governments

 

45 Anies Lastiati Peranan Corporate Governance dalam Memitigasi Pengaruh Manajemen Pajak terhadap biaya Modal

 

The Role of Corporate Governance in mitigating the Effect of Tax Management on Cost of Capital
46 Oktavia Penggunaan Derivatif Keuangan dalam Aktivitas Penghindaran Pajak dan Manajemen Laba serta Dampaknya terhadap Persistensi Laba dan Kekeliruan Penilaian Pasar: Analisis Lintas Negara di Asean The Use of Financial Derivative in Tax Avoidance and Earnings Management Activities, and Its Impact on Earnings Persistence and Market Mispricing: Cross Country Analysis in ASEAN
47 Amy Fontanella Pengaruh Anggaran dan Tata Kelola Pemerintah Daerah terhadap Kualitas Lingkungan Hidup dan Kualitas Pembangunan Manusia The Effect of Environmental Budget and Local Government Governance on Environmental and Human Development Quality

 

48 Annisa Rahman Manajemen Laba Riil dalam Hubungan Kontinjensi Ketidakpastian Lingkungan Strategi Bisnis dan Kinerja Operasi Masa Datang Real Earnings Management on Contingency Framework Environment Uncertainty, Business Strategy, and Future Performance

 

49 Sabar Warsini Hubungan Timbal Balik Pelaporan Keuangan Agresif dan Pelaporan Pajak Agresif Determinan dan Konsekuensi Ekonomis (Studi Lintas 11 Negara di Asia) The Reciprocal Relationship between Aggressive Financial and Tax Reporting: Determinants and Economic Consequences (Evidence from 11 Asian Countries)

 

50 Mulyadi Noto Analisis atas Determinan Konservatisme dan Dampak Konservatisme terhadap Relevansi dan Realibitas Informasi Akuntansi: Studi Pada Negara-Negara Asia Pasifik Analysis of Determinants of Conservatism and the Impact of Conservatism on Relevance and Reliability of Accounting Information: A Study at Asia Pacific Countries

 

51 Titi Suhartati Pengaruh Startegi Tanggung Jawab Sosial dan Strategi Bisnis terhadap Kinerja Perusahaan: Peran Sistem Pengendalian Manajemen The Influence of CSR and Business Strategy on the Company Performance: The Role of  Management Control System

 

52 Muhammad Asmeldi Firman Analisis Laba Akuntansi Pajak, Penghindaran Pajak, dan Perseitansi Laba : Studi Lintas Negara ASEAN Analysis of Book-Tax Conformity, Tax Avoidance, and Earning Persistence : ASEAN Cross Country Study

 

53 Lies Zulfiati Pengaruh Tingkat Adopsi International Financial Reporting Standard Corporate Governance dan Kualitas Laporan Keuangan terhadap Efesiensi Investasi Analisis Lintas Negara di Asean The Effect of International Financial Reporting Standard (IFRS) Adoption, Corporate Governance, and Financial Reporting Quality on Investment Efficiency – ASEAN Countries Study

 

54 Farid Handoko Pengaruh Moderasi Tekanan Politik dan Sorotan Pers terhadap Hubungan Kualitas Sistem Pengednalian Intern dengan Pengungkapan Dalam Laporan Keuangan Pemerintah Daerah

 

Moderation Effects of Political Pressure and Press Highlight on the Relationship of Internal Control System Quality and Disclosure in Local Government Financial Report
55 Achmad Hizazi Determinan dan Pengaruh Persistensi Penghindaran Pajak terhadap Kualitas Laba dengan Moderasi Corporate Governance Determinants and Effect of Persistence of Tax Avoidance on Earning Quality with Corporate Governance Moderation

 

56 Sigit Wahyu Kartiko Pengaruh Tingkat Penerapan IPSAS Berbasis Akrual dan Kualitas Audit terhadap Transparansi Keuangan Pemerintah: Implikasinya terhadap Investasi Asing dan Efisiensi Belanja The Accrual-based IPSAS Implementation Level and Audit Quality Effect on Fiscal Transparency: Its Economic Consequenses on Foreign Direct Investment and Public Sector Efficiency

 

57 Viska Anggraita Relevansi Versus Reliabilitas: Pengaruh Penerapan IFRS Instrumen Keuangan terhadap Kegunaan Informasi Akuntansi di Perbankan Indonesia Relevance versus Reliability: The effect of IFRS for Financial Instruments implementation on the Usefulness of Accounting Information in Indonesian Banking Industry

 

58 Usep Syaipudin Analisis Determinan Faktor Intellectual Capital Disclosure (ICD) dan Pengaruhnya terhadap Nilai Perusahaan (Studi Pada Industri Perbankan di Beberpa Negara Asia)

 

Determinants Of Intellectual Capital Disclosure (ICD) and The Impact On Firm Value (Evidence From Asian Banks)
59 Etikah Karyani Peran Risk Governance terhadap Kualitas Operational Risk Disclosure dan Kionerja Perbankan di ASEAN-5 Roles of risk governance on banking operational risk disclosure quality and performance in ASEAN-5
60 Elvis Ronald Sumanti The Analysis of The Determinants and Consequences of Earnings Game Mechanisms Interplay: International Evidence

 

The Analysis of The Determinants and Consequences of Earnings Game Mechanisms Interplay: International Evidence
61 Fitra Dharma Peran Kompetisi Politik dan Kapasitas Keuangan Daerah Pada Pengaruh Kinerja Pemerintah Daerah dan Political Budget terhadap Perolehan Suara Kepala Daerah Incumbent Pada Pemilukada

 

The Role of Political Competition and Municipal Financial Capacity on the Influence of Local Government Performance and Political Budget on Incumbents’ Votes in Indonesia Local Election
62 M. Khoiru Rusydi Pengaruh Stuktur Kepemilikan terhadap Aggressiveness of Transfer Pricing dengan Moderasi Good Governance (Studi Kasus Negara ASEAN-4 Tahun 2012-2015) Effect of Ownership Structure on Aggressiveness of Transfer Pricing with Moderation of Good Governance (Case Study of ASEAN-4 Countries in 2012 -2015).
63 Taufik Hidayat Pengaruh Kualitas Audit dan Tata Kelola Perusahaan terhadap Relevansi Nilai atas Nilai Wajar Aset dan Prooerti Investasi: Studi Lintas Negara The Effect of Audit Quality and Corporate Governance on the Value Relevance of the Fair Value of Fixed Assets and Investment Properties: A Cross-Country Analysis

 

64 Dahlia Sari Praktik Penghindaran Pajak Internasional dan Kareteristik Sistem Perpanjakan Negara: Analisis Lintas Negara Berkembang di Asia International Tax Avoidance Practices and Tax System Characteristics: Cross-Country Analysis of Asian Developing Countries

 

65 Novie P Sibilang Pengaruh Kualitas Laba terhadap Perbedaan Presisi Informasi Saat Pengumuman Laba

 

66 Zumratul Meini Mekanisme Trasnmisi Suku Bunga, Investasi dan Arus Kas dalam Mempengaruhi Persistensi Laba (Studi Empirirs ASEAN-5 Tahun 2005-2015) The Transmission Mechanism of Interest Rates, Investments, and Cash Flows in Influencing Earnings Persistence (Evidence from the ASEAN-5 Countries 2005-2015)

 

67 Nurul Aisyah Rachmawati Analisis Determinan Tingkat Komplementer Agresivitas Pelaporan Keuangan dan Pajak serta Pengaruhnya terhadap Biaya Modal Utang: Studi Lintas Negara Determinants of the Complementary Level of Financial and Tax Aggressiveness and the Impact on Cost of Debt: A Cross-Country Study

 

68 Azolla Degita Azis Dampak Langsung dan Tidak Langsusng Ketidakpastian Lingkungan Bisnis terhadao Efisiensi Investasi

 

Direct and Indirect Effect of Environment Business Uncertainty to Investment Efficiency
69 Indah Masri Peranan Manajemen Risiko Pajak dan Corporate Governance pada Hubungan antara Praktik Penghindaran Pajak Internasional dengan Kualitas Laba pada Perusahaan Multinasional di ASEAN-4.

 

The Role of Tax Risk Management and Corporate Governance on the Relationship between International Tax Avoidance Practices with Earnings Quality in ASEAN-4 Multinational Companies.
70 Anda Dwiharyadi Masalah Keagenan Pada Pengadaan Barang/Jasa dan Pengaruhnya terhadap Kinerja Pemerintah Daerah Agency Problem in Procurement and Its Effect on Local Government Performance in Indonesia

 

71 Median Wilestari Pengaruh Regulasi dan Kinerja Keuangan terhadap Pengungkapan Tanggung jawab Sosial Perusahaan dan Dampaknya terhadap Reputasi Perusahaan (Studi Kasus Pada Perusahaan yang terdaftar di BEI) The Influence of Regulation and Financial Performance On The Disclosure of Corporate Social Responsibility and  Corporate Reputation (Empirical Studies on Companies Listed in BEI)

 

72 Puspita Rani Analisis Kinerja Jangka Panjang dan Kualitas Laba Perusahaan Pasca Merger dan Akuisisi di Asia Berdasarkan Motif dan Pengungkapan, Dimoderasi oleh Corporate Governance Analysis of Long-Term Performance and Earnings Quality of Companies Post Merger and Acquisition in Asia Based on Motives and Disclosures, Moderated by Corporate Governance

 

73 Emil Bachtiar Pengaruh Keterlibatan Keluarga, Direksi Berlatar belakang karis dan Board Capital Dewan Komisaris terhadap Kinerja Perusahaan The impact of family involvement, career-based executives, and commisioners’ board capital on firm performance

 

74 Tubagus Muhamad Yusuf K Determinan dan Peran Strategi Sistem Informasi / Teknologi Informasi pada Perusahaan Publik di Indonesia: Pendekatan Empiris Berbasis Laporan Tahunan 2015-2017 Determinant and Role of Information System / Information Technology Strategy in Indonesian Public Companies: Emprical Study based on Annual Reports 2015-2017

 

75 Agus Munandar Pengaruh Zakat, Reputasi Perusahaan, dan Regulasi Zakat sebagai Pengurang Pajak terhadap Kinerja Keuangan, Analisis Lintas Negara. The Impact of Zakat, Corporate Reputation, and Zakat as Tax Deduction toward Financial Performance: Cross-Country Analysis.

 

76 Nuritomo Pengaruh Corporate Governance dan Kepemilikan Keluarga terhadap Praktik Penghindaran Pajak melalui Transaksi Pihak Berelasi The Effect of Corporate Governance and Family Ownership on Tax Avoidance through Related Parties Transactions

 

77 Sutarti Pengaruh Tata Kelola Teknologi Informasi dan Adopsi Inovasi Teknologi Terhadap Hubungan Antara Keberagaman Direksi dan Kinerja: Studi Kasus Perbankan Indonesia The Effect of Information Technology Governance and Technology Innovation Adoption on the Relationship Between Directors Diversity and Performance: A Case Study of Indonesian Banking

 

78 Andi Chairil Furqan Kualitas Pelaporan Keuangan Pemerintah Daerah: Determinan dan Dampaknya terhadap Kualitas Pelayanan Publik dan Keputusan Pemangku Kepentingan Quality of Local Goverment Financial Reporting Determinants and Its Impact on Public Service Quality and Stakeholder Decisions

 

79 Saring Suhendro Analisis Kandungan Informasi Akrual dalam Keputusan Anggaran Daerah dan Pengaruhnya terhadap Budgetary Slack” Analysis of information content of accrual in Decisions Regional Budgets and Their Impact on Budgetary Slack

 

80 Siti Khomsatun “Pengungkapan Maqashid Syariah: Peran Governance serta Dampaknya terhadap Kesehatan Bank Syariah ” Maqasid Sharia Disclosure: Role of Governance and the Impact on Islamic Bank Soundness

 

81 R Nelly Nur Apandi “Aspek Lingkungan Audit terhadap Judgment Bias Auditor, Bukti Empiris dan Riset Eksperimen” Audit Environmental Aspect on Auditor Bias Judgment: Empirical Evidence From Experimental Research

 

82 Megawati Oktorina Pengungkapan Sukarela Integrated Reporting: Studi Lintas Negara atas Determinan, Manfaat Ekonomis bagi Investor, dan Perannya sebagai Pemediasi

 

Integrated Reporting: A Cross-country Study on Determinants, Economic Benefits for Investors, and Its Role as Mediating Variable
83 Rama Pratama Dampak Privatisasi serta Peran Tata Kelola Dewan Komisaris dan Direksi terhadap Masalah Keagenan dan Kinerja BUMN di Indonesia The Impact of Privatization and the Role of Board Governance on Agency Problem and Performance of SOEs in Indonesia

 

84 Idrianita Anis Sustainability Awareness Institusi Perbankan di Indonesia dan Implikasinya terhadap Kinerja melalui Efisiensi Operasional serta Peran Moderasi Tingkat Daya Saing Sustainability Awareness of Banking Institutions in Indonesia, It’s implication on Performance, by Mediating Role of Operational Efficiency and Moderating Role of Competitiveness

 

85 Widyahayu Warmmeswara Kusumastati Indeks Keberagaman Dewan Komisaris/Direksi: Konstruksi, Determinan dan Dampaknya Pada Manajemen Laba dan Risiko Perusahaan Commissioners Board Index and Board of Directors Index: The Constructions, The Determinants and The Effects to Earnings Management and Firm Risk

 

86 Zalida Afni Analisis Pengaruh Green Strategy, Green Investment, Tata Kelola dan Regulasi terhadap Pengungkapan Emisi Karbon dan Nilai Perusahaan Analysis of the Influence of Green Strategy, Green Investment, Governance, and Regulation on the Disclosure of Carbon Emissions and Corporate Value

 

87 Astrid Rudyanto Laporan Keberlanjutan Substantif Kinerja Keberlanjutan, dan Kesejahteraan Masyarakat : Peran Penghindaran Pajak Agresif Korupsi dan Inefisiensi Alokasi Pajak dengan Analisis Lintas Negara Substantive Sustainability Report, Sustainability Performance, and Social Welfare: The Role of Aggressive Tax Avoidance, Corruption, and Tax Allocation Inefficiency with Cross-Country Analysis

 

88 Mi Mitha Dwi Restuti Perilaku Cost Stickiness dan Ketidakpastian Lingkungan Pada Startegi dan Kemampuan Manajerial yang Berbeda (Stdui Pada Negara Asia Tenggara) Cost Stickiness Behavior and Environment Uncertainty in Different Strategies and Managerial Ability (Evidence from South Asian Countries)

 

89 Anak Agung Gede Krisna Murti Peran Tata Kelola Negara, Industri Teregulasi dan Karakteristik Perusahaan terhadap Politically Connected Board serta Hubungannya dengan Kinerja The Role of Country Governance, Regulated Industry, Firm Characteristics on Politically Connected Boards, and Their Associations with Performance

 

90 Paulina Sutrisno Peranan Founder terhadap Hubungan antara CEO Overconfidence dan Penghindaran Pajak serta Dampaknya terhadap Risiko Perusahaan THE ROLE OF THE FOUNDER ON THE RELATIONSHIP BETWEEN CEO OVERCONFIDENCE AND TAX AVOIDANCE AND THEIR IMPACT ON FUTURE FIRM RISK

 

91 I Made Pradana Adiputra Pengaruh Tingkat Penerapam Sistem Pengendalian Manajemen, Enterprise Risk Management dan Misfit dengan Berbagai Faktor Kontijensinya terhadap Kinerja Keuangan Perusahaan The Effect of Management Control Systems And Enterprise Risk Management Implementation and Misfit With Various Contingent Factors on the Company Financial Performance

 

92 Dewi Kartika Sari Pengaruh Kualitas Audit dan Corporate dan Governance terhadap Agresivitas Transfer Pricing dan Risiko Perusahaan The Effect of Audit Quality and Corporate Governance on the Transfer Pricing Aggressiveness and Firm Risk

 

93 Asri Setiarini Analisis Determinan Praktik Environmental, Social and Governance (ESG) serta Pengaruhnya terhadap Nilai Perusahaan dan Cost of Debt: Studi Pada ASEAN Determinants of Environmental, Social, and Governance (ESG) Practices and the Impact on Firm Value and Cost of Debt: A Study on Asean