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 : 765
PDF : 396
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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 : 978
pdf : 638
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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 : 706
pdf : 2037
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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 : 758
pdf : 362
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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 : 526
pdf : 340
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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 : 395
pdf : 357
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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 : 527
PDF : 671
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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 : 640
PDF : 577
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DOI : 10.20473/baki.v9i2.52405