Vol. 9 No. 2 (2024): Berkala Akuntansi dan Keuangan Indonesia

View Vol. 9 No. 2 (2024): Berkala Akuntansi dan Keuangan Indonesia

Published: 2024-09-30

Articles

THE EFFECT OF CORPORATE POLICIES, BOOK TAX DIFFERENCES AND CARBON EMISSION DISCLOSURE ON EARNING QUALITY WITH INSTITUTIONAL OWNERSHIP AS A MODERATING VARIABLE

DOI : 10.20473/baki.v9i2.60883

Hidayati Nasrah ⁽¹⁾
(1) Universitas Islam Negeri Sultan Syarif Kasim Riau, Indonesia

176-195

Abstract : 266

PDF : 112
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DOI : 10.20473/baki.v9i2.60883
EFFECT OF AUDIT QUALITY AS A MODERATOR BETWEEN MANAGERIAL OWNERSHIP, LEVERAGE, FREE CASH FLOW, AND PROFITABILITY ON EARNINGS MANAGEMENT

DOI : 10.20473/baki.v9i2.45802

Nida'ur Rosyidah ⁽¹⁾, Ruci Arizanda Rahayu ⁽²⁾
(1) Universitas Muhammadiyah Sidoarjo, Indonesia,

(2) Universitas Muhammadiyah Sidoarjo, Indonesia

196-219

Abstract : 457

pdf : 161
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DOI : 10.20473/baki.v9i2.45802
THE IMPACTS OF MACROECONOMIC VARIABLES ON THE MOVEMENT OF COMPOSITE STOCK PRICE INDEX (CSPI) DURING COVID-19 PANDEMIC IN INDONESIA

DOI : 10.20473/baki.v9i2.58835

Santika Maya Rindika ⁽¹⁾
(1) Universitas Airlangga, Indonesia

220-240

Abstract : 316

pdf : 518
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DOI : 10.20473/baki.v9i2.58835
BOARD CHARACTERISTICS DAN ESG PERFORMANCE PERUSAHAAN AMERIKA SERIKAT PANDEMI COVID-19 Board Characteristics and ESG Performance of US Corporations during Covid-19 Pandemic

DOI : 10.20473/baki.v9i2.53200

Immanuel Richard Herlambang ⁽¹⁾
(1) Universitas Airlangga, Indonesia

241-254

Abstract : 412

pdf : 140
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DOI : 10.20473/baki.v9i2.53200
A PHILOSOPHY IN ACCOUNTING Perception, Accruals, Fraud – A Literature Review with Future Research Direction

DOI : 10.20473/baki.v9i2.53285

TRIANA EVA ADININGSIH ⁽¹⁾
(1) UNIVERSITAS AIRLANGGA, Indonesia

255-281

Abstract : 261

pdf : 123
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DOI : 10.20473/baki.v9i2.53285
STOCK RETURN: MODERATION OF FIRM SIZE ON THE EFFECT OF FINANCIAL DISTRESS

DOI : 10.20473/baki.v9i2.58956

Madina Salsabila Mumtaz ⁽¹⁾
(1) Airlangga University, Indonesia

282-295

Abstract : 220

pdf : 126
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DOI : 10.20473/baki.v9i2.58956
THE IMPACT OF TRANSFER PRICING ON TAX AVOIDANCE MODERATED BY PROFITABILITY

DOI : 10.20473/baki.v9i2.55818

Anandia Ayu Maheswari ⁽¹⁾, Reni Oktavia ⁽²⁾, Yenni Agustina ⁽³⁾
(1) University of Lampung, Indonesia,

(2) University of Lampung, Indonesia,

(3) University of Lampung, Indonesia

296-307

Abstract : 192

PDF : 131
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DOI : 10.20473/baki.v9i2.55818
THE INFLUENCE OF INDEPENDENT BOARD OF COMMISIONERS, AUDIT COMMITTEEE, AND MANAGERIAL OWNERSHIP ON TAX AVOIDANCE (Empirical Study of Health Companies at IDX 2016-2021) (Studi Empiris Pada Perusahaan Kesehatan di BEI Tahun 2016-2021)

DOI : 10.20473/baki.v9i2.52405

Dentasari Bekti Utami ⁽¹⁾, Bandi ⁽²⁾
(1) Universitas Sebelas Maret, Indonesia,

308-327

Abstract : 256

PDF : 80
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DOI : 10.20473/baki.v9i2.52405