Articles

• The Influence of Managerial Orientation in Decision-Making Processes

  Rusdianto Rusdianto

  1-8

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  : https://doi.org/10.35310/accruals.v4i01.259
  Abstract views : 146 | PDF views : 111
• Enterprise Resource Planning and Internal Control Effectiveness A STUDY OF FOOD & BEVERAGE COMPANIES

  Chelsea Michelle Malau, Francis M. Hutabarat

  9-17

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  : https://doi.org/10.35310/accruals.v4i01.376
  Abstract views : 288 | PDF views : 187
• LOCAL WISDOM: CAN IT MITIGATE THE RISK OF FRAUD?

  Yosua Febrian Putra Aditya, Aprina Nugrahesthy Sulistya Hapsari

  18-34

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  : https://doi.org/10.35310/accruals.v4i01.382
  Abstract views : 336 | PDF views : 229
• THE EFFECT OF TAXATION ADMINISTRATION REFORM AND TAXATION KNOWLEDGE ON COMPLIANCE OF VAT ENTERPRISES

  Abdul Hafiz Tanjung

  35-46

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  Abstract views : 117 | PDF views : 105
• THE ROLE OF PERCEIVED ORGANIZATIONAL SUPPORT IN SUPPORTING LOCAL GOVERNMENTS' TAX APPARATUS TO OPTIMIZE LOCAL TAX REVENUE

  Puti Nurul Karimah, Fauzan Misra

  47-65

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  : https://doi.org/10.35310/accruals.v4i01.377
  Abstract views : 120 | PDF views : 75
• THE EFFECT OF OWNERSHIP STRUCTURE ON INVESTMENT EFFICIENCY (CASE STUDY IN NON FINANCIAL FIRMS LISTED ON INDONESIA STOCK EXCHANGE IN 2015-2017)

  Faviola Lady Anela, Andrian Budi Prasetyo

  66-76

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  : https://doi.org/10.35310/accruals.v4i01.407
  Abstract views : 189 | PDF views : 138
• THE EFFECT OF ATTITUDES, ORGANIZATIONAL COMMITMENTS, SEVERITY OF CHEATING LEVELS, PERSONAL COST OF REPORTING AND JOB COMMITMENT TO WHISTLEBLOWING INTENTIONS

  Komarudin Mustopa, Asep Kurniawan, Trisandi Eka Putri

  77-95

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  : https://doi.org/10.35310/accruals.v4i01.408
  Abstract views : 181 | PDF views : 181
• ASSESSING EXPERIENCE, EDUCATION, PROFESSIONAL SKEPTICISM AUDITORS IN DETECTING FRAUD

  Vero Deswanto

  96-103

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  : https://doi.org/10.35310/accruals.v4i01.358
  Abstract views : 178 | PDF views : 115
• DETERMINANTS OF EARNING PERSISTENCE

  Ardela Soehartinah Gunawan, Icih Icih, Trisandi Eka Putri

  104-119

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  : https://doi.org/10.35310/accruals.v4i01.410
  Abstract views : 345 | PDF views : 225
• The Role of Tax Morale as Mediator in The Relationship between Religiosity and Tax Compliance in South Sumatra

  Mareska Nurani, Imas Nurani Islami

  120-134

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  : https://doi.org/10.35310/accruals.v4i01.392
  Abstract views : 129 | PDF views : 127