Vol. 6 No. 01 (2022): Accruals Edisi Maret 2022

Articles

• The Effect of Internal Control and Auditor Competence on Fraud Prevention A Study on Oil Palm Plantation Auditors

  Suyanto Suyanto, Benny Marcino, Sri Lestari Prasilowati, Indri Astuti, Maria Gayatri

  • PDF

  : https://doi.org/10.35310/accruals.v6i01.931
  Abstract views : 2354 | PDF views : 1540

• The Influence of Corporate Social Responsibility (CSR) and Cost of Debt on Corporate Financial Performance during the Covid-19 Pandemic with Political Connections as a Moderating Variable

  Lidya Agustina, Etty Murwaningsari

  • PDF

  : https://doi.org/10.35310/accruals.v6i01.903
  Abstract views : 2180 | PDF views : 1533

• FACTORS AFFECTING TRANSFER PRICING AGGRESSIVENESS IN INDONESIAN MULTINATIONAL COMPANY

  Setyarini Santosa, Fabiola Hagai Karina

  • PDF

  : https://doi.org/10.35310/accruals.v6i01.581
  Abstract views : 1488 | PDF views : 1405

• THE EFFECT OF SUSTAINABILITY DISCLOSURE, CORPORATE GOVERNANCE MECHANISM AND INTELLECTUAL CAPITAL ON FINANCIAL PERFORMANCE

  Nita Yuliana, Wiwik Utami

  • PDF

  : https://doi.org/10.35310/accruals.v6i01.929
  Abstract views : 1375 | PDF views : 1350

• The Role of Religiosity in Moderating the Relationship Between Gender and Tax Evasion

  Ilham Illahi, Harfandi Harfandi

  • PDF

  : https://doi.org/10.35310/accruals.v6i01.933
  Abstract views : 1114 | PDF views : 981

• CUSTOMER PERSPECTIVE ANALYSIS OF E-COMMERCE INFORMATION SYSTEMS IN TOKOPEDIA

  Raditya Hendra Pratama, Khoirunnisa Khoirunnisa

  • PDF

  : https://doi.org/10.35310/accruals.v6i01.887
  Abstract views : 1347 | PDF views : 1498

• THE VILLAGE-OWNED ENTERPRISE “KITA” STRATEGY TO ACCELERATE THE IMPLEMENTATION OF FINANCIAL MANAGEMENT PRINCIPLES

  Aprina Nugrahesthy Sulistya Hapsari, Intiyas Utami, Yohanes Yakobus Werang Kean

  • PDF

  : https://doi.org/10.35310/accruals.v6i01.882
  Abstract views : 1289 | PDF views : 1140

• THE EFFECT OF WORKPLACE SPIRITUALITY ON AUDIT QUALITY WITH JOB SATISFACTION, AND ORGANIZATIONAL COMMITMENT AS A MEDIATION VARIABLE

  Muhamad Fuji Hakiki, Yayu Putri Senjani

  • PDF

  : https://doi.org/10.35310/accruals.v6i01.880
  Abstract views : 1548 | PDF views : 1207

• THE EFFECT OF PERSONAL ENGINEERING ABILITY, TRAINING AND EDUCATION, UTILIZATION OF TECHNOLOGY, AND WORK EXPERIENCE ON THE EFFECTIVENESS OF ACCOUNTING INFORMATION SYSTEMS

  Bambang Sugiharto, Trisandi Eka Putri, Anestya Hayatunufus Hafsyah

  • PDF

  : https://doi.org/10.35310/accruals.v6i01.946
  Abstract views : 1101 | PDF views : 1010

• THE EFFECT OF PERCEIVED OF EASE OF USE, PERCEIVED OF BENEFITS, TRUST, PERCEIVED OF RISK AND LEVEL OF UNDERSTANDING OF ELECTRONIC MONEY ON INTEREST IN USING E-MONEY

  Asep Kurniawan, Fenty Yulianti, Trisandi Eka Putri

  • PDF

  : https://doi.org/10.35310/accruals.v6i01.947
  Abstract views : 2164 | PDF views : 2042

• THE EFFECT OF INVESTMENT OPPORTUNITY SET, ACCOUNTING CONSERVATISM, MANAGERIAL OWNERSHIP, PROFITABILITY, AND DIVIDEND POLICY ON FIRM VALUE

  Trisandi Eka Putri, Lolha Gantika, Icih Icih

  • PDF

  : https://doi.org/10.35310/accruals.v6i01.948
  Abstract views : 1571 | PDF views : 1217