Articles

• THE FACTORS INFLUENCE TAXPAYER'S INTENTIONS TO DO THEIR OBLIGATION CASE STUDY ON BUSINESSMAN AND INDEPENDEN PERSONAL SERVICE TAXPAYER

  Icuk Rangga Bawono, Rasyid Mustofa, Medika Danang Indanto

  135-148

  • PDF

  : https://doi.org/10.35310/accruals.v4i02.580
  Abstract views : 114 | PDF views : 63
• THE EFFECTS OF ETHICS,EXPERIENCE,AND MOTIVATION OF AUDITORS ON AUDIT QUALITY AT BPKP NORTH SUMATERA

  Connie Emia Latercia, Nurhatania Belle Purba, Keumala Hayati

  149-162

  • PDF

  : https://doi.org/10.35310/accruals.v4i02.583
  Abstract views : 125 | PDF views : 60
• THE INFLUENCE OF INTERNAL AND EXTERNAL FACTORS ON CAPITAL STRUCTURE OF MANUFACTURING COMPANIES LISTED ON IDX IN 2016-2018

  Kevin Senjaya, Lidya Agustina

  163-174

  • PDF

  : https://doi.org/10.35310/accruals.v4i02.595
  Abstract views : 47 | PDF views : 36
• THE EFFECT OF DEBT TO EQUITY RATIO (DER), CURRENT RATIO (CR), AND GROWTH ASSETS ON DIVIDEND POLICY IN CONSUMER GOODS MANUFACTURING COMPANIES WHICH IS LISTED IN THE STOCK EXCHANGE INDONESIA 2015-2017 PERIOD

  Jasinta Mustika Sianipar

  175-184

  • PDF

  : https://doi.org/10.35310/accruals.v4i02.588
  Abstract views : 140 | PDF views : 79
• THE EFFECT OF MANAGEMENT CHANGE, AUDIT OPINION, COMPANY SIZE, FINANCIAL DISTRESS AND AUDITOR REPUTATION ON AUDITOR SWITCHING

  Ahmad Zakie Mubarrok, Almer Reyhan Islam

  185-198

  • PDF

  : https://doi.org/10.35310/accruals.v4i02.601
  Abstract views : 223 | PDF views : 164
• THE EFFECT OF PROFITABILTY, LIQUIDITY, AND CAPITAL STRUCTURE ON DIVIDEND PAYOUT RATIO (EMPIRICAL STUDY ON INDEX LQ45 COMPANIES LISTED ON INDONESIA STOCK EXCHANGE PERIOD 2014-2018) PENGARUH PROFITABILITAS, LIKUIDITAS, DAN STRUKTUR MODAL TERHADAP DIVIDEND PAYOUT RATIO (STUDI EMPIRIK PADA PERUSAHAAN INDEX LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018)

  Nur Melinda Fatimah

  199-206

  • PDF

  : https://doi.org/10.35310/accruals.v4i02.593
  Abstract views : 68 | PDF views : 45
• PERCEPTION OF EASIENES IN USING FINTECH IN MSMEs

  Bambang Sugiharto, Sri Mulyati, Aprillia Verra Puspita

  207-215

  • PDF

  : https://doi.org/10.35310/accruals.v4i02.613
  Abstract views : 132 | PDF views : 138
• THE IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARDS, INTERNAL CONTROL SYSTEMS AND INFORMATION TECHNOLOGY UTILIZATION ON THE QUALITY OF LOCAL GOVERNMENT FINANCIAL STATEMENTS WITH ORGANIZATIONAL COMMITMENTS AS MODERATION VARIABLES Peran Komitmen organisasi

  Suci - Atiningsih

  216-229

  • PDF

  : https://doi.org/10.35310/accruals.v4i02.584
  Abstract views : 48 | PDF views : 47
• INDEPENDENCE, INTEGRITY, PROFESSIONAL SKEPTISM, CULTURE, COMPETENCY AND QUALITY OF REPORT ON THE RESULTS OF REGIONAL INSPECTORATE EXAMINATION OF SUBANG DISTRICT

  Icih Icih, Lintang Riyunti

  230-243

  • PDF

  : https://doi.org/10.35310/accruals.v4i02.614
  Abstract views : 25 | PDF views : 35
• PERCEPTIONS OF USEFULNESS AND PERCEPTIONS OF EASINESS TO EMPLOYEES INTEREST IN USING FINTECH

  Sri Mulyati, Bambang Sugiharto, Prini Nurtina Dewi

  244-252

  • PDF

  : https://doi.org/10.35310/accruals.v4i02.611
  Abstract views : 74 | PDF views : 69