Vol 3, No 1 (2025): Juni 2025

DOI: https://doi.org/10.61220/

Published: 2025-06-27

Articles

Pengaruh Love Of Money dan Self Assessment System Terhadap Tax Evasion: Peran Moderasi Akhlak The Effect of Love Of Money and Self Assessment System on Tax Evasion: The Moderating Role of Morals

Nurdalila Ashilah Ubaid Lince Bulutoding Della Fadhilatunisa

1-12

DOI: 10.61220/

Abstract views: 54 , PDF downloads: 49
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Pengaruh Sistem Pengendalian Internal, Whistleblowing System dan Integritas Terhadap Pencegahan Kecurangan dengan Moderasi Perilaku Etis di PT PLN ULP Woha The Effect of Internal Control System, Whistleblowing System and Integrity on Fraud Prevention with Moderation of Ethical Behavior at PT PLN ULP Woha

Rizki Ameliyani Sumarlin Namla Elfa Syariati

13-27

DOI: 10.61220/

Abstract views: 34 , PDF downloads: 25
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Financial Distress, Sales Growth, and Gender Diversity: Dampaknya pada Tax Aggressiveness (Studi pada Perusahaan Sektor Industri Dasar dan Kimia yang Terdaftar di BEI Tahun 2021-2023) Financial Distress, Sales Growth, and Gender Diversity: Its Impact on Tax Aggressiveness (Study on Basic Industry and Chemical Sector Companies Listed on the IDX in 2021-2023)

Ratu Zahra Pacita Pacita Memen Suwandi Suwandi Namla Elfa Syariati Syariati

28-39

DOI: 10.61220/

Abstract views: 36 , PDF downloads: 19
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Pengaruh Profitabilitas, Ukuran Perusahaan, Financial Slack, Terhadap Carbon Emission Disclosure Dengan Tekanan Eksternal Sebagai Variabel Moderasi The Effect of Profitability, Company Size, Financial Slack, on Carbon Emission Disclosure with External Pressure as a Moderating Variable

Sri Alfiana Mustakim Muchlis Raodahtul Jannah

40-55

DOI: 10.61220/

Abstract views: 34 , PDF downloads: 41
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Pengaruh Kejelasan Sasaran Anggaran, Pengendalian Akuntansi dan Pengendalian Internal Terhadap Akuntabilitas Kinerja Instansi Pemerintah dengan Kualitas Laporan Keuangan sebagai Variabel Moderasi The Effect of Budget Goal Clarity, Accounting Control and Internal Control on Government Agency Performance Accountability with Financial Statement Quality as a Moderating Variable

Nur Al-Fidha Sumarlin Namla Elfa Syariati

56-71

DOI: 10.61220/

Abstract views: 14 , PDF downloads: 17
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