Vol. 10 No. 1 (2024): Maret 2024

Articles

• Effect of Ownership Structure and Characteristics of the Audit Committee on Financial Distress

  Muhammad Irfan, Elvira Luthan

  1-16

  • PDF

  DOI : https://doi.org/10.26905/ap.v10i1.10718

  Abstract views: 27, PDF downloads: 40
  

• The Effect of Working Capital Management on Profitability With Liquidity as Moderation

  Fatimah Hidayati Ramadhani, Yona Octiani Lestari

  17-34

  • PDF

  DOI : https://doi.org/10.26905/ap.v10i1.12811

  Abstract views: 32, PDF downloads: 20
  

• The Effect of Financial Statement Comparability on Risk in the Indonesian Banking Sector

  Meyjerd Rombebunga, Adler Haymans Manurung, Roy Sembel

  35-53

  • PDF

  DOI : https://doi.org/10.26905/ap.v10i1.11485

  Abstract views: 68, PDF downloads: 17
  

• Minimizing Non-Tax State Revenue Disputes: A Case Study of Geothermal Companies in Indonesia

  Kusnanda Imam Zarwani, Dwi Martani

  54-74

  • PDF

  DOI : https://doi.org/10.26905/ap.v10i1.11526

  Abstract views: 35, PDF downloads: 30
  

• Import Tax Disputes: Identification of Causes and Problem-Solving Strategies

  Nita Palupiningrum, Arifin Rosid

  75-93

  • PDF

  DOI : https://doi.org/10.26905/ap.v10i1.11438

  Abstract views: 60, PDF downloads: 36
  

• The Effectiveness and Sustainability of Fraud Prevention Policies in Improving the Quality of Hospital Services in Malang

  Puguh Priyo Widodo, Firdaus Hafidz A Shidieq, Likke Prawidya Putri

  94-103

  • PDF

  DOI : https://doi.org/10.26905/ap.v10i1.12538

  Abstract views: 32, PDF downloads: 31
  

• Determinants of Dysfunctional Audit Behavior: Internal and External Factors

  Ratna Novita Sari, Indira Januarti

  104-114

  • PDF

  DOI : https://doi.org/10.26905/ap.v10i1.12380

  Abstract views: 49, PDF downloads: 26
  

• Determinants of Tax Avoidance in Five Countries of Southeast Asia

  Meliani Mukti, Khairanis Yulita, Alexander N.H. Pranoto

  115-125

  • PDF

  DOI : https://doi.org/10.26905/ap.v10i1.11674

  Abstract views: 41, PDF downloads: 33
  

• Threats and Opportunities: Perceptions of Female Accounting Students Towards Career Development on a Company's Board of Commissioners

  Putri Ida Sistya, Rendah Oktavianti Ningtyas, Basuki Basuki

  126-137

  • PDF

  DOI : https://doi.org/10.26905/ap.v10i1.12198

  Abstract views: 22, PDF downloads: 21
  

• How Tax Awareness, Tax System, and Tax Sanctions Affect Young Entrepreneurs' Intention not to Commit Tax Fraud

  Suyanto Suyanto, Ahmad Ferdian Nurhuda, Fuadhillah Kirana Putri

  138-149

  • PDF

  DOI : https://doi.org/10.26905/ap.v10i1.12337

  Abstract views: 44, PDF downloads: 27
  

• Financial Performance Based on the Local Government Budget (Case Study: East and Central Java Provincial Governments)

  Aris Eddy Sarwono, Hilda Salma Jundia

  150-167

  • PDF

  DOI : https://doi.org/10.26905/ap.v10i1.12202

  Abstract views: 69, PDF downloads: 34