PROCEEDINGS INTERNATIONAL SEMINAR ON ACCOUNTING SOCIETY

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Home > Archives > Vol 3, No 1 (2022)

Table of Contents

Articles

Zainal Arifin, Julian Maradina THE EFFECT OF AUDITOR'S REPUTATION AND GROWTH COMPANY ON INCOME SMOOTHING

PDF 1-7

Indah Widyastuti, Rosita Wulandari, Dinar Ambarita, Dewi Rani Gustiasari THE EFFECT OF LEVERAGE AND CAPITAL INTENSITY ON TAX AVOIDANCE WITH FIRM SIZE AS MODERATE VARIABLES

PDF 8-18

Didik Setiawan, Yenni Cahyani THE EFFECT OF TAX PLANNING, DEFERRED TAX EXPENSE, CURRENT TAX EXPENSE AND DEFERRED TAX ASSETS ON EARNINGS MANAGEMENT

PDF 19-30

Imran Ilyas, Octojaya Abriyoso THE EFFECT OF THERAPEUTIC COMMUNICATION ON PATIENT SATISFACTION OF RAJA AHMAD TABIB HOSPITAL IN RIAU ISLANDS PROVINCE DURING THE COVID-19 PERIOD

PDF 31-42

Danang Satrio, Didha Putri Citradika, Rika Adriyana ANALYSIS OF ACCOUNTING INFORMATION SYSTEM IN INTERNAL CONTROL OF REVENUE IN REGIONAL PUBLIC HOSPITAL IN THE PANDEMIC ERA

PDF 43-54

Ahmad Muzzayyin Misbahul Fajri, Putri Nurmala, Akhmad Sigit Adiwibowo, Amar Abdurrauf DETECTING FINANCIAL STATEMENT FRAUD BY BUMN LISTED COMPANIES: THE RELIABILITY OF THE BENEISH M-SCORE MODEL

PDF 55-67

Yudi Guntara, Rahma Wiyanti THE EFFECT OF KAP REPUTATION, AUDITOR TURNOVER, AND FINANCIAL DISTRESS ON AUDIT DELAY

PDF 68-77

Adih Supriadi, Ani Kusumaningsih, Erwin Rasjid, Sugiyanto Sugiyanto, A M Amiri THE EFFECT OF COMPANY ACTIVITIES AND AUDIT COMMITTEE ON DISCLOSURE OF SUSTAINABILITY REPORTS

PDF 78-90

Rizky Andrean, Fitri Mukarromah, Hidayatul Sibyani, Hendri Hermawan Adinugraha, Achmad Tubagus Surur CREATIVE ECONOMY DEVELOPMENT BASED ON LOCAL WISDOM (Study on Batik Pesisir Pekalongan)

PDF 91-102

Adhitya Putri Pratiwi, Sri Nitta Crissiana Wirya Atmaja INVESTMENT OPPORTUNITY SET, TAX AVOIDANCE AND CAPITAL STRUCTURE AS A FIRM VALUE DETERMINANTS

PDF 103-113

Julied Kelmaskosu THE EFFECT OF THE APPLICATION OF ACCOUNTING INFORMATION SYSTEMS, INTERNAL CONTROL SYSTEMS AND HUMAN RESOURCE COMPETENCIES ON THE QUALITY OF FINANCIAL REPORTS (Empirical study on BAPPEDA of The Aru Island Regency)

PDF 114-125

Mupi Juliani, Shinta Ningtiyas Nazar THE INFLUENCE OF AUDIT COMMITTEE, AUDIT DELAY AND COMPANY GROWTH ON FIRM VALUE

PDF 126-135

Melli Indriyani, Shinta Ningtiyas Nazar THE EFFECT OF CORPORATE GOVERNANCE, EARNING POWER, AND AUDITOR INDEPENDENCE ON EARNINGS MANAGEMENT

PDF 136-152

Resky Putri Ramadhani, Rr. Yoppy Palupi Purbaningsih THE EFFECT OF TAX AVOIDANCE ON THE VALUE OF THE COMPANY BY USING THE SIZE OF THE COMPANY AS A MODERATING VARIABLE IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2016 – 2020

PDF 153-165

Tubagus Reza Maulana, Nofryanti Nofryanti INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY, TAX LOSS COMPENSATION AND SALES GROWTH ON TAX AVOIDANCE

PDF 166-174

Hurriyaturrohman Hurriyaturrohman, Indupurnahayu Indupurnahayu, M. Nur Rizqi, Agus Nalfy, M. Imam Sundarta ANALYSIS OF FACTORS AFFECTING AUDIT DELAY IN CONSUMER GOODS SYARIAH STOCK COMPANIES LISTED IN THE ISSI FOR THE PERIOD 2015–2020

PDF 175-185

Agus Soekiman, Wiwit Irawati FACTORS AFFECTING TAXPAYERS IN RESPONDING TO THE APPLICATION LETTER TO COMPLIANCE WITH THE SUBMITTING OF ANNUAL TAXPAYER (Study at the Pratama Tax Service Office Jakarta Pademangan)

PDF 186-195

Silvia Hendrayanti, Fidyah Yuli Ernawati CREATE A COMPETITIVE ADVANTAGE THROUGH PRODUCT INNOVATION, MARKET ORIENTATION, AND BUSINESS NETWORK

PDF 196-207

Ani Oktavia, Lely Suryani THE EFFECT OF TAX KNOWLEDGE, TAX PAYER AWARENESS, AND TAX PENALTY ON TAX PAYER COMPLIANCE AT KPP PRATAMA PASAR REBO

PDF 208-217

Kosim Permana, Indah Umiyati THE EFFECT OF BOARD SIZE, BOARD INDEPENDENCE, AUDIT COMMITTEE TO FINANCIAL DISTRESS DURING COVID-19 PANDEMIC

PDF 218-226

Yenni Cahyani, Autia Istikawati, Lulu Atikah INFLUENCE OF TAX PLANNING AND INTELLECTUAL CAPITAL ON FIRM VALUE WITH INSTITUTIONAL OWNERSHIP AS MODERATION VARIABLES (Empirical Study on Business Index Companies 27 Period 2016 - 2020)

PDF 227-241

Elsa Dwiyana, Zulfa Rosharlianti EXCHANGE RATE AS A MODERATE RELATIONSHIP BETWEEN THE EFFECT OF TAX MINIMIZATION AND DEBT COVENANT ON TRANSFER PRICING DECISIONS

PDF 242-256

Selva Temalagi, Fanny Monica Anakotta, Meni D. Siahaya THE EFFECT OF ACCOUNTABILITY, TRANSPARENCY AND INTERNAL CONTROL ON VALUE FOR MONEY-BASED BUDGET PERFORMANCE

PDF 257-270

Ismi Khairunnisa Mufariq, Ade Imam Muslim IMPROVING FIRM VALUE BY USING INTELLECTUAL CAPITAL AND CAPITAL STRUCTURE: EVIDENCE FROM LQ45 INDEX

PDF 271-278

Ervina Saptari, Shinta Ningtiyas Nazar THE EFFECT OF THE AUDIT TENURE, AUDIT COMMITTEE, AND INDUSTRY AUDITOR SPECIALIZATION ON INTEGRATED FINANCIAL REPORTING

PDF 279-290

Ancella Livia, Shinta Ningtiyas Nazar EFFECT OF HUMAN RESOURCES AUDIT, EMPLOYEE COMPETENCY, AND WORK CULTURE ON EMPLOYEE WORK PRODUCTIVITY (Empirical Study at PT Tri Tirta Permata, South Jakarta)

PDF 291-311

Herdi Kurniawan, Rissam Nawawi, Wahyu Nurul Hidayati EFFECT OF DEBT LEVEL AND ACCOUNTING CONSERVATISM ON PROFIT MANAGEMENT

PDF 312-332

Alzana Rahma, Umi Kulsum, Rizqi Fitriana Dewi, Shinta Dewi Rismawati, Tamamudin Tamamudin PEKALONGAN CEKOW SUSHI DIGITAL MARKETING TO INCREASE SALES IN THE PANDEMIC

PDF 333-350

Alzana Rahma, Umi Kulsum, Rizqi Fitriana Dewi, Shinta Dewi Rismawati, Tamamudin Tamamudin PEKALONGAN CEKOW SUSHI DIGITAL MARKETING TO INCREASE SALES IN THE PANDEMIC

PDF 333-350

Dewita Febi Silviana, Icih Icih THE EFFECT OF POLITICAL CONNECTIONS, THE ROLE OF THE INDEPENDENT AUDIT COMMITTEE, AND CEO DUALITY ON AUDIT FEE (Case Study on Consumer Products & Services Sector Companies Listed on the Malaysia Stock Exchange in 2020)

PDF 351-360

Hendar Pradhana, Rapina Rapina THE INFLUENCE OF ACCOUNTING INFORMATION SYSTEMS, ONLINE-BASED MARKETPLACES AND MARKET BEHAVIOR ON BUSINESS DECISION MAKING AT THE FOURTH INDUSTRIAL REVOLUTION ERA

PDF 361-368

Robiatun Nasipah, Listya Sugiyarti, Sutandijo Sutandijo DIVIDEND POLICY: INVESTMENT OPPORTUNITY SET, SALES GROWTH, AND MANAGERIAL OWNERSHIP

PDF 369-377

Nunik Nurmalasari, Jashinta Efril, Estu Widarwati EFFICIENCY AND BANK PERFORMANCE: DATA ENVELOPMENT ANALYSIS (DEA) APPROACH IN INDONESIAN’S SHARIA BANKING

PDF 378-392

Rahayu Choirunnisa, Afridayani Afridayani THE EFFECT OF DIVIDEND POLICY, PRICE EARNING RATIO, AND CAPITAL STRUCTURE ON COMPANY VALUE (EMPIRICAL STUDY ON MANUFACTURING COMPANIES)

PDF 393-407

Oktri Laldi, Siti Hanah THE INFLUENCE OF FREE CASH FLOW AND CAPITAL STRUCTURE ON DIVIDEND POLICY (Empirical Study on Manufacturing Companies listed on the Indonesia Stock Exchange 2016-2020)

PDF 408-426

Dina Mellita, Sunda Ariana, Maya Santika PALEMBANG CULLINARY SMES DURING COVID-19 PANDEMIC OUTBREAK: THE EFFECT OF BUSINESS CAPITAL, LENGTH OF BUSINESS, NUMBER OF WORKER TO THE INCOME OF SMES

PDF 427-438

Rahman Hakim, Henni Rahayu Handayani THE INFLUENCE OF RECEIPT OF TAX PAYABLE NOTIFICATION LETTER (SPPT), TAXPAYER'S INCOME AND TAXPAYER AWARENESS ON LAND AND BUILDING TAXPAYER COMPLIANCE P2 (Case Study in Cikidang Village, Cikidang District, Sukabumi Regency in 2021)

PDF 439-459

Arini Novandalina, Sarbullah Sarbullah, Rokhmad Budiyono THE EFFECT OF TAX SANCTIONS, TAXPAYER AWARENESS, AND QUALITY OF TAX SERVICES ON TAXPAYER COMPLIANCE WITH PERSONAL PERSONS AT KPP PRATAMA PATI

PDF 460-466

Ai Yulia Patimah, Dary Fadhlurrahman Ramadhan, Hanifah Hanifah THE EFFECT OF INDIVIDUAL AUDITOR CHARACHTERISTIC AND T IME BUDGET PRESSURE AGAINST ON AUDITOR'S DYSFUNCTIONAL BEHAVIOUR (Empirical Study on Public Accountant Firm Registered at Indonesian Institute of Certified Public Accountants 2021)

PDF 467-477

Rentohay Forester Manullang, Rapina Rapina THE EFFECT OF USER PARTICIPATION AND ACCOUNTING PERSONAL TECHNICAL ABILITY ON ACCOUNTING INFORMATION SYSTEM PERFORMANCE

PDF 478-486

Ria Andriyani, Ruruh Dyatmiko THE EFFECT OF AUDIT QUALITY, FINANCIAL DISTRESS AND AUDIT LAG ON GOING CONCERN AUDIT OPINION

PDF 487-498

Nurlisa Nurlisa, Indawati Indawati THE EFFECT OF OWNERSHIP STRUCTURE AND INTELLECTUAL CAPITAL ON FINANCIAL PERFORMANCE OF COMPANIES (Empirical Study on State-Owned Enterprises listed on the Indonesia Stock Exchange 2015-2020)

PDF 499-512

Fatma Chairunissa, Haryono Haryono INFLUENCE OF TAX KNOWLEDGE, TAXPAYER AWARENESS AND USE OF E-FILING SERVICES TOWARDS COMPLIANCE OF PRIVATE TAXPAYERS AT PT GUNATRONIKATAMA CIPTA IN 2020

PDF 513-523

Amanda Gea Fanny, Wahyu Nurul Hidayati EFFECT OF FINANCIAL PERFORMANCE, SALES GROWTH AND CAPITAL INTENSITY ON TAX AGGRESSIVENESS

PDF 524-533

Fidyah Yuli Ernawati, Siti Rochmah EMPLOYEE DISCIPLINE FACTORS AT THE POPULATION AND CIVIL REGISTRATION DEPARTMENT OF DEMAK DISTRICT

PDF 534-546

Adlan Fariz, Suripto Suripto EFFECT OF EARNING MANAGEMENT, INVENTORY INTENSITY AND CAPITAL INTENSTY ON TAX AGGRESSIVENESS

PDF 547-562

Adellia Kartika Zulkarnain, Shinta Ningtiyas Nazar BYSTANDER EFFECT, WHISTLEBLOWING SYSTEM, ORGANIZATIONAL CULTURE AND INTERNAL CONTROL TO THE PREVENTION OF FRAUDULENT FINANCIAL STATEMENTS

PDF 563-573

Elma Oktaviani, Enan Trivansyah INFLUENCE OF TAX MINIMIZATION AND FOREIGN OWNERSHIP ON TRANSFER PRICING DECISIONS

PDF 574-584

Muhammad Fahmi Abdi, Shinta Ningtiyas Nazar AUDITOR'S REPUTATION, AGE OF COMPANY, AND FINANCIAL DISTRESS: AUDIT REPORT LAG

PDF 585-597

Yunita Yunanti, Asih Maisaroh, Hendri Hermawan Adinugraha CONSUMER PREFERENCES TOWARDS ONLINE SHOPPING DURING THE PANDEMIC IN AN ISLAMIC PERSPECTIVE

PDF 598-602

Septian Septian, Suciati Muanifah THE EFFECT OF FIXED ASSETS INTENSITY, MANAGERIAL OWNERSHIP, AND AUDITOR QUALITY ON TAX AGGRESSIVENESS

PDF 603-614

Sri Kurnia, Rachmad Chartady THE EFFECT OF FINANCIAL TECHNOLOGY (FINTECH) ON INCLUSIVE FINANCIAL DEVELOPMENT ON MSMEs

PDF 615-625

Hayu Puspita Sari Ndaru Jayanti, Rapina Rapina EFFECT OF LIQUIDITY, CAPITAL ADEQUACY AND NET INTEREST MARGIN ON CREDIT RISK WITH ITS IMPACT ON PROFITABILITY

PDF 626-635

Ranti Utami, Hendy Satria, Muhammad Isa Alamsyahbana, Novi Chandra Saputra FINANCIAL DISTRESS: MODEL GROVER MANUFACTURING COMPANY IN INDONESIA

PDF 636-647

Melinda Tri Utami, Ajimat Ajimat THE INFLUENCE OF CORPORATE GOVERNANCE, INVENTORY INTENSITY, CAPITAL INTENSITY ON TAX AGGRESSIVENESS

PDF 648-659