Published: June 30, 2025

Analysis of the Implementation of PSAK 109 in Enhancing Transparency and Accountability of Zakat Institutions

Ulil Ikhsan S (1), Yuliana (2), M Riski Akbar (3), Azmy Audian Dirgandari (4), Asri Sundari (5)
(1) STAI Pelita Nusa Bandung Barat ,
(2) STAI Pelita Nusa Bandung Barat ,
(3) STAI Pelita Nusa Bandung Barat ,
(4) STAI Pelita Nusa Bandung Barat ,
(5) STAI Pelita Nusa Bandung Barat
71-80
2

Profitability, Capital Intensity, Leverage, And Tax Avoidance: Firm Size As A Moderating Variable

Adirianto (1), Randy Kuswanto (2)
(1) STIE Wiyatamandala ,
(2) STIE Wiyatamandala
81-94
1

The Influence of Asset Management, Solvency, and Liquidity on Financial Performance in Food and Beverage Sub-Sector Companies Listed on the Indonesia Stock Exchange in 2021-2023

Yanita Paulina Br Sebayang (1), Retnawati Siregar (2), Hasbiana Dalimunthe (3), Shabrina Tri Asti Nasution (4)
(1) Universitas Medan Area ,
(2) Universitas Medan Area ,
(3) Universitas Medan Area ,
(4) Universitas Medan Area
95-106
2

The Influence of Audit Opinion, Internal Control and External Pressure on Financial Statement Fraud in the Pharmaceutical Sector: An Empirical Study 2019-2023

Refi Mariska Fitriani (1), Teguh Budi Raharjo (2), Abdulloh Mubarok (3)
(1) Universitas Pancasakti Tegal ,
(2) Universitas Pancasakti Tegal ,
(3) Universitas Pancasakti Tegal
107-116
3

The Influence Of Audit Tenure, Auditor Reputation, Auditor Rotation, Audit Fee On Audit Quality

Virgiawan Deshandrio (1), Nadhif Rifadh Pasya (2), Irwan Sutirman Wahdiat (3)
(1) Universitas Swadaya Gunung Jati ,
(2) Universitas Swadaya Gunung Jati ,
(3) Universitas Swadaya Gunung Jati
117-129
0

Modern Slavery Disclosure in the G20: Firm and National-Level Insights

Vidya Intani Athfalina (1)
(1) Universitas Airlangga
130-156
0

The Role of External Auditors in Client Tax Compliance : A Case Study at Budiandru & Partners Public Accounting Firm

Fauziah Tiara Anggraini (1), Zul Azmi (2)
(1) Universitas Muhammadiyah Riau ,
(2) Universitas Muhammadiyah Riau
157-170
0

Profitability as Mediator in Tax avoidance: Evidence from Indonesian Financial Sector

Andora Andora (1), Fahmi Poernamawatie (2), Dwi Orbaningsih (3), Ronny Hendra Hertanto (4), Nurfilaili Diah Pitalokasari (5)
(1) Universitas Gajayana Malang ,
(2) Universitas Gajayana Malang ,
(3) Universitas Gajayana Malang ,
(4) Universitas Gajayana Malang ,
(5) Universitas Gajayana Malang
171-185
0