Vol. 8 No. 2 (2022): September 2022

Articles

• Employee Performance Analysis as a Human Resource Asset in Batu City Government Inspectorate

  Gunawan Tri Nugroho, Prihat Assih, Diyah Sukanti Cahyaningsih, Waluyo Djati

  103-115

  • PDF

  DOI : https://doi.org/10.26905/ap.v8i2.8417

  Abstract views: 24, PDF downloads: 22
  

• Effective Tax Rate Due to Investment Opportunity Set, Leverage, Capital Intensity, and Inventory in Mining Companies Listed on the IDX

  Yanto Yanto

  116-133

  • PDF

  DOI : https://doi.org/10.26905/ap.v8i2.8637

  Abstract views: 81, PDF downloads: 49
  

• Why Accounting Students Are Intent to Engage in Digital Academic Dishonesty?

  Dhea Amarsya Aulia Rachma, Pepie Diptyana

  134-149

  • PDF

  DOI : https://doi.org/10.26905/ap.v8i2.8814

  Abstract views: 45, PDF downloads: 33
  

• Influence of the Audit Committee, Independence of the Audit Committee, Audit Tenure and Profitability on Audit Report Lag

  Afifah Megarani, Ambar Woro Hastuti, Adi Suprayitno

  150-163

  • PDF

  DOI : https://doi.org/10.26905/ap.v8i2.8922

  Abstract views: 50, PDF downloads: 35
  

• Effect of Leverage, Return on Assets (ROA), Inventory Intensity, and Company Size on Tax Aggressiveness

  Subadriyah Subadriyah, Izzatur Rohmatun Na’imah, Moch Aminnudin

  164-179

  • PDF

  DOI : https://doi.org/10.26905/ap.v8i2.9232

  Abstract views: 66, PDF downloads: 60
  

• The Effect of Tax Morale on the Compliance of State Civil Apparatus Taxpayers at PTNBH With The Role of a Supportive Corporate Environment As a Moderating Variable

  Herry Laksito

  180-200

  • PDF

  DOI : https://doi.org/10.26905/ap.v8i2.9299

  Abstract views: 44, PDF downloads: 34
  

• Impact of Profitability and Leverage on Tax Avoidance; Corporate Social Responsibility (CSR) As Mediating Variable

  Triana Friskila, Jaeni Jaeni

  201-224

  • PDF

  DOI : https://doi.org/10.26905/ap.v8i2.9318

  Abstract views: 66, PDF downloads: 53