Published: January 26, 2023

Articles

Potential risk management design based on ISO 31000:2018 a case study of RSUD BLUD X

Shabrina Rahma Anindya (1)
(1) Universitas Indonesia
1-9
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440

The effect of computer-assisted audit techniques and professional ethics on audit performance

Mariana (1), Elizabeth T. Manurung (2)
(1) Universitas Katolik Parahyangan ,
(2) Universitas Katolik Parahyangan
10-18
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380

Analysis of factors affecting student's interest in investing in the capital market

Riki Efendi (1), Rina Trisnawati (2)
(1) Universitas Muhammadiyah Surakarta ,
(2) Universitas Muhammadiyah Surakarta
19-25
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348

Coping behavior on e-banking users: perceived threat and anxiety

Arya Samudra Mahardika (1)
(1) Universitas Putra Bangsa Kebumen
26-31
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108

The fraud triangle of accounting student’s academic cheating

Dewi Kusuma Wardani (1), Ajeng Thariyaning Putri (2)
(1) Tamansiswa Bachelor of Economics University ,
(2) Tamansiswa Bachelor of Economics University
32-39
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271

Implementation of environmental accounting to waste management operational costs of PKU Muhammadiyah Gamping hospital

Eni Wulandari (1), Muhamad Rifandi (2)
(1) Universitas ‘Aisyiyah Yogyakarta ,
(2) Universitas ‘Aisyiyah Yogyakarta
40-45
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256

Effect of tax planning, deferred tax burden, and deferred tax asset on earnings management

Pratana Puspa Midiastuty (1), Nila Aprila (2), Danang Adi Putra (3), Kartika Widya Sari (4)
(1) Bengkulu University ,
(2) Bengkulu University ,
(3) Bengkulu University ,
(4) Bengkulu University
56-65
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389

The influence of company size, company age, profitability, leverage, sales growth, and independent board of commissioners on Islamic social reporting disclosures

Vika Fitranita (1), Duta Widiyaksa (2), Baihaq (3), Dri Asmawanti (4)
(1) Bengkulu University ,
(2) Bengkulu University ,
(3) Bengkulu University ,
(4) Bengkulu University
66-75
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228

The effect of financial ratios on the financial performance in pharmaceutical sector companies

Niva (1), Diska Arliena Hafni (2)
(1) Universitas ‘Aisyiyah Yogyakarta ,
(2) Universitas ‘Aisyiyah Yogyakarta
76-83
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792

The effect of local government revenue on capital expenditures with economy growth as moderating

Lutfiana Dewi Saputri (1), Zulfikar (2)
(1) Muhammadiyah University of Surakarta ,
(2) Muhammadiyah University of Surakarta
84-92
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246

Public participation in budgeting practices in village government

Ana Sopanah (1), M Sodik (2), Gunarianto (3), Syamsul Bahri (4), Endah Puspitosarie (5)
(1) Universitas Widyagama Malang ,
(2) Universitas Widyagama Malang ,
(3) Universitas Widyagama Malang ,
(4) Universitas Widyagama Malang ,
(5) Universitas Widyagama Malang
93-102
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145

Website government program: behavior intention accounting student based on the UTAUT model

Diyah Probowulan (1), Ardiyanto (2)
(1) Fakultas Ekonomi dan Bisnis, Universitas Airlangga, Surabaya, Indonesia ,
(2) Fakultas Ekonomi dan Bisnis, Universitas Airlangga, Surabaya, Indonesia
103-116
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221

The effect of family control, firm size, firm growth on banking firm value

Monica Tyas Wedhari (1), Freddy Koeswoyo (2)
(1) Catholic Soegijapranata University ,
(2) Catholic Soegijapranata University
117-122
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107

Perceived ease of use and usefulness of big data to audit quality

Revita Chikita Meitasari (1), Elizabeth Tiur Manurung (2)
(1) Parahyangan Catholic University ,
(2) Parahyangan Catholic University
123-128
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343

The use of the SIMDA application in accounting department at regional hospital Siti Fatimah Palembang

Ayu Chairina Laksmi (1), Aradiva Mardhatila (2)
(1) Universitas Islam Indonesia ,
(2) Universitas Islam Indonesia
129-134
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97

Analysis of students’ ethical judgement towards fraud and corruption

Habib W Alfachri (1), Mahmudi (2), Sugeng Indardi (3), Yunan Najamuddin (4)
(1) Universitas Islam Indonesia ,
(2) Universitas Islam Indonesia ,
(3) Universitas Islam Indonesia ,
(4) Universitas Islam Indonesia
135-148
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155

Analysis of factors that influence on ethical considerations of future accountants

Husna Roza (1), Elvira Luthan (2)
(1) Andalas University ,
(2) Andalas University
149-157
102

The factors that affect financial distress during the covid-19 pandemic

Nurul Hidayanti (1), Yuli Tri Cahyono (2)
(1) Universitas Muhammadiyah Surakarta ,
(2) Universitas Muhammadiyah Surakarta
158-166
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220

The effect of company growth, asset structure, and profitability on debt policy

Wahyu Setianingsih Nurohmah (1), Triyono (2)
(1) Universitas Muhammadiyah Surakarta ,
(2) Universitas Muhammadiyah Surakarta
167-173
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177

Evaluation of internal control evaluated based on digital audit of monitoring and risk assessment activities by auditors

Michael Anthony (1), Elizabeth T. Manurung (2)
(1) Parahyangan Catholic University ,
(2) Parahyangan Catholic University
174-184
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267

Earnings management, leverage and earnings quality of manufacturing companies in Indonesia

Teguh Erawati (1), Rifka Tunnajiha (2)
(1) Faculty of Economics, Universitas Sarjanawiyata Tamansiswa ,
(2) Faculty of Economics, Universitas Sarjanawiyata Tamansiswa
185-193
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306

Project-based learning system model in courses advanced accounting

Eko Prasetyo (1), Riski Hernando (2)
(1) Universitas Jambi ,
(2) Universitas Jambi
194-200
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157

Corporate social responsibility disclosure, green innovation and corporate profitability

Fenny Marietza (1), Madani Hatta (2), Lisa Martiah Nila Puspita (3), Gitra Ilhami (4)
(1) Bengkulu University ,
(2) Bengkulu University ,
(3) Bengkulu University ,
(4) Bengkulu University
201-208
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151

The effect of increasing operating cash flow on financial liquidity of PT Garuda Indonesia

Angela Stefani Isweri (1), Elizabeth Tiur Manurung (2)
(1) Parahyangan Chatolic University ,
(2) Parahyangan Chatolic University
209-216
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142

The mediating role of dividend payout ratio on the effect of cash ratio and return on equity to price-earnings ratio (a study at food and beverage companies listed on the Indonesia Stock Exchange)

Survival (1), Hanif Rani Iswari (2), Wahju Wulandari (3), R. Nadya Shaputri (4)
(1) Widyagama University ,
(2) Widyagama University ,
(3) Widyagama University ,
(4) Widyagama University
217-229
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177

Determinants of firm value: the role of environmental management disclosure practices

Tri Siwi Nugrahani (1), Wiyasto Dwi Handono (2)
(1) Department of Accounting, Universitas PGRI Yogyakarta ,
(2) Department of Accounting, Universitas PGRI Yogyakarta
230-240
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151