Vol. 10 No. 2 (2024): September 2024

Articles

• Audit Delay: Complexity of Company Size as Moderation Variable

  Galuh Anggraeni, Ika Wulandari

  168-179

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  DOI : https://doi.org/10.26905/ap.v10i2.13977

  Abstract views: 635, PDF downloads: 670
  

• Impact of Profitability, Leverage, Capital Intensity, Firm Size, and Firm Age on Tax Avoidance

  David Gowira, Haryono Haryono, Nina Febriana Dosinta

  180-192

  • PDF

  DOI : https://doi.org/10.26905/ap.v10i2.13614

  Abstract views: 1924, PDF downloads: 1291
  

• Women on Board: The Blank Space of ESG Impact in Indonesia

  Ika Puspita Kristianti

  193-209

  • PDF

  DOI : https://doi.org/10.26905/ap.v10i2.14157

  Abstract views: 284, PDF downloads: 218
  

• The Effect of Independence, Objectiveness and Competence on The Quality of Audit Results

  Sulthan Dhaifullah Dzakwan, Anik Yuliati

  210-220

  • PDF

  DOI : https://doi.org/10.26905/ap.v10i2.13860

  Abstract views: 109, PDF downloads: 154
  

• Exploration of the Readiness of Indonesian MSMEs in Facing Digital Taxes and Their Implications for Tax Justice

  Nurjana Suleman, Dewi Ngabito, Nur Lazimatul Hilma Sholehah

  221-241

  • PDF

  DOI : https://doi.org/10.26905/ap.v10i2.14746

  Abstract views: 491, PDF downloads: 429
  

• The Influence of Air Pollution on Accounting Conservatism (Empirical Study of Manufacturing Companies in Indonesia)

  Muhammad Ali Ma'sum, Sunarto Sunarto, Pancawati Hardiningsih

  242-253

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  DOI : https://doi.org/10.26905/ap.v10i2.11576

  Abstract views: 247, PDF downloads: 394
  

• Factors Influencing University Student Decision to Utilize Mobile Banking in Cambodia: An Extension of UTAUT-2 with SERVQUAL and DIT

  Hong Homoly, Sokha Norng, Long Bunteng

  254-272

  • PDF

  DOI : https://doi.org/10.26905/ap.v10i2.15055

  Abstract views: 335, PDF downloads: 119
  

• Detecting Fraudulent in Financial Statements Using Fraud Pentagon: Analysis of Banking Companies in Indonesia and Thailand

  Maya Eky Antoko Putri, Wahyu Setiyorini

  273-289

  • PDF

  DOI : https://doi.org/10.26905/ap.v10i2.15075

  Abstract views: 267, PDF downloads: 215
  

• What Factors Affect Profitability? (Case Study on Conventional National Private Bank Listing on Indonesian Stock Exchange Period 2019-2022)

  Rizkanandya Ardaranie, Sri Mulyani, Retno Tri Handayani

  290-305

  • PDF

  DOI : https://doi.org/10.26905/ap.v10i2.12347

  Abstract views: 132, PDF downloads: 109
  

• End of Sequence Presentation Pattern and Mitigation of Order Effects on Investment Decision-Making

  Luciana Spica Almilia, Khilmiyatul Hanimah

  306-320

  • PDF

  DOI : https://doi.org/10.26905/ap.v10i2.15095

  Abstract views: 96, PDF downloads: 172