Vol 10, No 1 (2024)

Maret 2024

Table of Contents

Articles

Effect of Ownership Structure and Characteristics of the Audit Committee on Financial Distress
Muhammad Irfan, Elvira Luthan
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1-16
The Effect of Working Capital Management on Profitability With Liquidity as Moderation
Fatimah Hidayati Ramadhani, Yona Octiani Lestari
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17-34
The Effect of Financial Statement Comparability on Risk in the Indonesian Banking Sector
Meyjerd Rombebunga, Adler Haymans Manurung, Roy Sembel
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35-53
Minimizing Non-Tax State Revenue Disputes: A Case Study of Geothermal Companies in Indonesia
Kusnanda Imam Zarwani, Dwi Martani
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54-74
Import Tax Disputes: Identification of Causes and Problem-Solving Strategies
Nita Palupiningrum, Arifin Rosid
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75-93
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
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94-103
Determinants of Dysfunctional Audit Behavior: Internal and External Factors
Ratna Novita Sari, Indira Januarti
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104-114
Determinants of Tax Avoidance in Five Countries of Southeast Asia
Meliani Mukti, Khairanis Yulita, Alexander N.H. Pranoto
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115-125
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
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126-137
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
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138-149
Financial Performance Based on the Local Government Budget (Case Study: East and Central Java Provincial Governments)
Aris Eddy Sarwono, Hilda Salma Jundia
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150-167