Articles

• The Influence of Managerial Orientation in Decision-Making Processes Rusdianto Rusdianto 1-8 PDF : https://doi.org/10.35310/accruals.v4i01.259 Abstract views : 1134 | PDF views : 869

• Enterprise Resource Planning and Internal Control Effectiveness A STUDY OF FOOD & BEVERAGE COMPANIES Chelsea Michelle Malau, Francis M. Hutabarat 9-17 PDF : https://doi.org/10.35310/accruals.v4i01.376 Abstract views : 1457 | PDF views : 1470

• LOCAL WISDOM: CAN IT MITIGATE THE RISK OF FRAUD? Yosua Febrian Putra Aditya, Aprina Nugrahesthy Sulistya Hapsari 18-34 PDF : https://doi.org/10.35310/accruals.v4i01.382 Abstract views : 2386 | PDF views : 1162

• THE EFFECT OF TAXATION ADMINISTRATION REFORM AND TAXATION KNOWLEDGE ON COMPLIANCE OF VAT ENTERPRISES Abdul Hafiz Tanjung 35-46 PDF Abstract views : 1170 | PDF views : 910

• THE ROLE OF PERCEIVED ORGANIZATIONAL SUPPORT IN SUPPORTING LOCAL GOVERNMENTS' TAX APPARATUS TO OPTIMIZE LOCAL TAX REVENUE Puti Nurul Karimah, Fauzan Misra 47-65 PDF : https://doi.org/10.35310/accruals.v4i01.377 Abstract views : 893 | PDF views : 802

• 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 PDF : https://doi.org/10.35310/accruals.v4i01.407 Abstract views : 1560 | PDF views : 1309

• 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 PDF : https://doi.org/10.35310/accruals.v4i01.408 Abstract views : 1781 | PDF views : 1317

• ASSESSING EXPERIENCE, EDUCATION, PROFESSIONAL SKEPTICISM AUDITORS IN DETECTING FRAUD Vero Deswanto 96-103 PDF : https://doi.org/10.35310/accruals.v4i01.358 Abstract views : 1291 | PDF views : 920

• DETERMINANTS OF EARNING PERSISTENCE Ardela Soehartinah Gunawan, Icih Icih, Trisandi Eka Putri 104-119 PDF : https://doi.org/10.35310/accruals.v4i01.410 Abstract views : 2150 | PDF views : 1501

• 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 PDF : https://doi.org/10.35310/accruals.v4i01.392 Abstract views : 1332 | PDF views : 1127