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 : 305 | PDF views : 246

• 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 : 299 | PDF views : 249

• 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 : 410 | PDF views : 208

• 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 : 427 | PDF views : 333

• 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 : 583 | PDF views : 525

• 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 : 206 | PDF views : 182

• 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 : 424 | PDF views : 633

• 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 : 388 | PDF views : 287

• 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 : 124 | PDF views : 215

• 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 : 328 | PDF views : 312