Vol. 7 No. 1 (2022): Berkala Akuntansi dan Keuangan Indonesia

Published: 2022-03-22

Front Matter

• FRONT MATTER VOL. 7 NO. 1 2022

  DOI : 10.20473/baki.v7i1.34632

  Abstract : 321

  PDF : 215

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  DOI : 10.20473/baki.v7i1.34632

Back Matter

• BACK MATTER VOL. 7 NO. 1 2022

  DOI : 10.20473/baki.v7i1.34633

  Abstract : 265

  PDF : 130

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  DOI : 10.20473/baki.v7i1.34633

Articles

• NON-FINANCIAL FACTORS AFFECTING FINANCIAL PERFORMANCE IN INDONESIAN NCSR AWARD RECIPIENT COMPANIES

  DOI : 10.20473/baki.v1i1.26445

  Alfonsa Dian Sumarna ⁽¹⁾, Widya Putri Muzakir ⁽²⁾

  (1) Politeknik Negeri Batam, Indonesia,

  (2) Politeknik Negeri Batam

  01-20

  Abstract : 836

  PDF : 1159

  • PDF

  DOI : 10.20473/baki.v1i1.26445

• TAX AGGRESSIVENESS IN INDONESIA AND MALAYSIA

  DOI : 10.20473/baki.v7i1.27290

  Elizabeth Elizabeth ⁽¹⁾, Ernie Riswandari ⁽²⁾

  (1) Universitas Bunda Mulia, Indonesia,

  (2) Universitas Bunda Mulia, Indonesia

  21-47

  Abstract : 1147

  PDF : 2106

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  DOI : 10.20473/baki.v7i1.27290

• PROFITABILITY AS THE MAIN DETERMINING FACTOR OF THE FIRM VALUE

  DOI : 10.20473/baki.v7i1.29961

  Derudebu Talunohi ⁽¹⁾, Eka Bertuah ⁽²⁾

  (1) Esa Unggul University, Indonesia,

  (2) Esa Unggul University, Indonesia

  48-63

  Abstract : 1418

  PDF : 1579

  • PDF

  DOI : 10.20473/baki.v7i1.29961

• HOW GOOD IS THE INTERNAL AUDIT FUNCTION OF INDONESIAN SOES FOR BPK RI?

  DOI : 10.20473/baki.v7i1.30308

  Nanang Nawari ⁽¹⁾, Dian Kusuma Wardhani ⁽²⁾

  (1) Airlangga University, Indonesia,

  (2) Airlangga University, Indonesia

  64-76

  Abstract : 629

  PDF : 593

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  DOI : 10.20473/baki.v7i1.30308

• ACCOUNTABILITY, TRANSPARENCY, COMPETENCE OF VILLAGE APPARATUS, AND INTERNAL CONTROL SYSTEM IN VILLAGE FINANCIAL MANAGEMENT

  DOI : 10.20473/baki.v7i1.30786

  Chairin Zhela Cahyani ⁽¹⁾, Yesi Mutia Basri ⁽²⁾, Pipin Kurnia ⁽³⁾

  (1) Universitas Riau, Indonesia,

  (2) Universitas Riau, Indonesia,

  77-94

  Abstract : 921

  PDF : 605

  • PDF

  DOI : 10.20473/baki.v7i1.30786

• THE EFFECT OF PROFESSIONAL SKEPTICISM, ETHICS AND COMPETENCE ON THE ACCURACY OF GIVING AN AUDIT OPINION

  DOI : 10.20473/baki.v7i1.31908

  Ullan Uchi Ramanda ⁽¹⁾, Rahmasari Fahria ⁽²⁾, Agus Maulana ⁽³⁾

  (1) Universitas Pembangunan Nasional Veteran Jakarta, Indonesia,

  (2) Universitas Pembangunan Nasional Veteran Jakarta, Indonesia,

  (3) Universitas Pembangunan Nasional Veteran Jakarta, Indonesia

  95-112

  Abstract : 884

  PDF : 474

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  DOI : 10.20473/baki.v7i1.31908

• FRAUD ON GOVERNMENT: REVIEWED FROM ORGANIZATIONAL ETHICAL CULTURE, LEADERSHIP STYLE, AND LOVE OF MONEY

  DOI : 10.20473/baki.v7i1.32717

  Annisa Mutia Rama Fade ⁽¹⁾, Yesi Mutia Basri ⁽²⁾, Devi Safitri ⁽³⁾

  (1) Universitas Riau, Indonesia,

  (2) Universitas Riau, Indonesia,

  (3) Universitas Riau, Indonesia

  113-139

  Abstract : 1154

  PDF : 1032

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  DOI : 10.20473/baki.v7i1.32717