|
No |
Authors / Years of Graduation |
Title of Thesis |
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|
Master Program |
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| 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, Audit Experience and Types of Personality to Professional Skepticism and Fraud Detection Ability of Auditors |
| 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, Managers and Creditor to Value of The Firm |
| 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, Budget Clarity and Job Relevant Information As Moderating Variables |
| 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, Organizational Culture And Perception Of Innovation As Moderating Variables |
| 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 | Good Governance, The KPPN Competency and Perceptions of The Successfulness of Performance-Based Budgeting in Work-units of Line Ministries |
| 70 | Tryas Chasbiandani | Karakteristik Perusahaan, Tax Avoidance Jangka Panjang dan Nilai Perusahaan | Firms Characteristics, Long Run Tax Avoidance and Firm Value |
| 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 | The Effect of Accounting Earnings, Cash Flows From Operations And Earnings Quality on The Probability of A Stock Being Chosen on Well-Performed Equity Mutual Fund |
| 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, Audit Irregularities, Audit Rectification on Perception of Corruption |
| 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 | The Effects of Financial Slack, Innovational Slack and Managerial Slack on IPO Value with Financial Reporting Quality as Moderating Variable |
| 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 | The Effect of Effectiveness of Board Commisioner, The Effectiveness of Audit Committee and Audit Quality on The Value Relevance of 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 105Operasional Sek106olah (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 1Pengendalian 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, Slack Resources, and Board’s Feminism on Corporate Social Responsibility Disclosure Quality |
| 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) | The Effect of Environmental, Social and Governance Permormance on Asymmetry of Information (comparative Study on South East Asia Countries) |
| 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, Debt Maturity, and Career Concerns of President Director on Investment Efficiency |
| 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, and 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, dan Kualitas Audit Studi pada Penerapan PP Nomor 20 Tahun 2015 | Audit Market Concentration, Audit Fee, and Audit Quality
Study on Indonesian Government Regulation Number 20 Year 2015 |
| 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)Â 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 | Analysis of Institutional Ownership, CFO Competency and Tax Avoidance with the moderating Environmental Uncertaint |
| 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, Social, and Governance (ESG) Score |
| 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 |
Counting objects, inside and outside, longer and shorter, letter names, rhyming words, and more.
Counting objects, inside and outside, longer and shorter, letter names, rhyming words, and more.
Counting objects, inside and outside, longer and shorter, letter names, rhyming words, and more.
We don’t just give students an education and experiences that set them up for success in a career. We help them succeed in their career—to discover a field they’re passionate about and dare to lead it.
A wonderful serenity has taken possession of my entire soul, like these sweet mornings of spring which I enjoy with my whole heart. I am alone, and feel the charm of existence in this spot, which was created for the bliss of souls like mine. I am so happy, my dear friend, so absorbed in the exquisite sense of mere.
Far far away, behind the word mountains, far from the countries Vokalia and Consonantia, there live the blind texts. Separated they live in Bookmarksgrove right at the coast of the Semantics, a large language ocean. A small river named Duden flows by their place and.
Far far away, behind the word mountains, far from the countries Vokalia and Consonantia, there live the blind texts. Separated they live in Bookmarksgrove right at the coast of the Semantics, a large language ocean. A small river named Duden flows by their place and.
Far far away, behind the word mountains, far from the countries Vokalia and Consonantia, there live the blind texts. Separated they live in Bookmarksgrove right at the coast of the Semantics, a large language ocean. A small river named Duden flows by their place and.
