THE MEDIATING ROLE OF AUDIT QUALITY IN THE RELATIONSHIP BETWEEN NON-FINANCIAL FACTORS OF AUDIT FEES

I Hidayat, D Abbas, H Hamdani, A Saad - JRAK, 2024 - journal.unpas.ac.id
Abstract The Sun Nusantara Prima (SNP) designed incorrect receivables by generating
fictitious sales with Columbia client data. It was unfortunate that Deloitte, the auditor, was …

Pengaruh Tunneling Incentive, Bonus Mechanism, dan Debt Covenant Terhadap Transfer Pricing

S Herman, DS Abbas, H Hamdani - Akuntansi, 2023 - badanpenerbit.org
The purpose of this study is to determine the effect of tunneling incentive, bonus mechanism
and debt covenant on transfer pricing in consumer goods industry companies listed on the …

Capital structure and corporate litigation

Z Li, Y Liu, W Huang - International Review of Economics & Finance, 2024 - Elsevier
This paper selects the data of A-share listed companies in Shanghai and Shenzhen from
2011 to 2022 as a sample to explore the relationship between capital structure and …

Pengaruh Managerial Ownership, Company Growth, Investment Opportunity Set, dan Debt Covenant terhadap Konservatisme Akuntansi

RVB Manulu, O Fiana - Journal of Economic and Management …, 2023 - jurnal.umus.ac.id
Penelitian ini bertujuan untuk mengetahui pengaruh managerial ownership, company
growth, investment opportunity set, dan debt covenant terhadap konservatisme akuntansi …

Moderasi Kepemilikan Institusional: Dapatkah Mempengaruhi Faktor Keuangan Terhadap Struktur Modal

D Abbas, SB Santoso, D Rahandri - Jurnal Riset Akuntansi Politala, 2023 - jra.politala.ac.id
Tujuan dari penelitian ini ialah untuk mengidentifikasi dampak yang ditimbulkan oleh
profitabilitas, likuiditas, tangibilitas, dan perlindungan pajak non-utang terhadap struktur …

The Moderating Effect of Accounting Conservatism on Managerial Ownership and Growth Opportunity Relationship

M Akbar, F Romadhon, A Fitri, ARR Pratama - InFestasi, 2024 - journal.trunojoyo.ac.id
The application of the accounting conservatism method in the company's financial
statements is essential for company managers in their consideration of strategy …

Faktor-Faktor yang memengaruhi konservatisme akuntansi

RT Zahro, A Marlinah, D Supriatna - E-Jurnal Akuntansi TSM, 2022 - 31.jurnaltsm.id
The objective of this research is to obtain empirical evidence about the influence of
leverage, firm size, managerial ownership, size of board commissioners, profitability …

KEPEMILIKAN MANAJERIAL DAN LEVERAGE SEBAGAI PEMODERASI PENGARUH KONSERVATISME AKUNTANSI TERHADAP STOCK PRICE CRASH RISK

SP Azalia, A Juliarto - Diponegoro Journal of Accounting, 2024 - ejournal3.undip.ac.id
This study examines the relationship between accounting conservatism, stock price crash
risk, managerial ownership, and leverage. Motivated by the important role of capital markets …

The Effect of Regional Taxes, Regional Levies, General Allocation Funds, The Results of Segregated Regional Wealth Management and Other Legitimate Local …

D Rahmawati, DS Abbas - Prosiding Simposium Ilmiah …, 2024 - sia-iaikpd.fdaptsu.org
The purpose of this study is to determine the effect of regional taxes, regional levies, general
allocation funds from the management of separated regional wealth and other legitimate …

The Influence Of Corporate Income Tax, Tunneling Incentive, And Debt Convenant On Transfer Pricing Decisions With Tax Minimization As A Moderation

LSM Luthfi, DS Abbas - Prosiding Simposium Ilmiah …, 2024 - sia-iaikpd.fdaptsu.org
The aim of this research is to examine the effect of incentive tunneling, bonus mechanisms
and debt covenants on transfer pricing. This research was also conducted to test the role of …