Vol. 3 No. 1 (2022): PROCEEDINGS INTERNATIONAL SEMINAR ON ACCOUNTING SOCIETY

Articles

• THE EFFECT OF AUDITOR'S REPUTATION AND GROWTH COMPANY ON INCOME SMOOTHING

  Zainal Arifin, Julian Maradina

  1-7

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• THE EFFECT OF LEVERAGE AND CAPITAL INTENSITY ON TAX AVOIDANCE WITH FIRM SIZE AS MODERATE VARIABLES

  Indah Widyastuti, Rosita Wulandari, Dinar Ambarita, Dewi Rani Gustiasari

  8-18

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• THE EFFECT OF TAX PLANNING, DEFERRED TAX EXPENSE, CURRENT TAX EXPENSE AND DEFERRED TAX ASSETS ON EARNINGS MANAGEMENT

  Didik Setiawan, Yenni Cahyani

  19-30

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• THE EFFECT OF THERAPEUTIC COMMUNICATION ON PATIENT SATISFACTION OF RAJA AHMAD TABIB HOSPITAL IN RIAU ISLANDS PROVINCE DURING THE COVID-19 PERIOD

  Imran Ilyas, Octojaya Abriyoso

  31-42

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• ANALYSIS OF ACCOUNTING INFORMATION SYSTEM IN INTERNAL CONTROL OF REVENUE IN REGIONAL PUBLIC HOSPITAL IN THE PANDEMIC ERA

  Danang Satrio, Didha Putri Citradika, Rika Adriyana

  43-54

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• DETECTING FINANCIAL STATEMENT FRAUD BY BUMN LISTED COMPANIES: THE RELIABILITY OF THE BENEISH M-SCORE MODEL

  Ahmad Muzzayyin Misbahul Fajri, Putri Nurmala, Akhmad Sigit Adiwibowo, Amar Abdurrauf

  55-67

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• THE EFFECT OF KAP REPUTATION, AUDITOR TURNOVER, AND FINANCIAL DISTRESS ON AUDIT DELAY

  Yudi Guntara, Rahma Wiyanti

  68-77

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• THE EFFECT OF COMPANY ACTIVITIES AND AUDIT COMMITTEE ON DISCLOSURE OF SUSTAINABILITY REPORTS

  Adih Supriadi, Ani Kusumaningsih, Erwin Rasjid, Sugiyanto Sugiyanto, A M Amiri

  78-90

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• CREATIVE ECONOMY DEVELOPMENT BASED ON LOCAL WISDOM (Study on Batik Pesisir Pekalongan)

  Rizky Andrean, Fitri Mukarromah, Hidayatul Sibyani, Hendri Hermawan Adinugraha, Achmad Tubagus Surur

  91-102

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• INVESTMENT OPPORTUNITY SET, TAX AVOIDANCE AND CAPITAL STRUCTURE AS A FIRM VALUE DETERMINANTS

  Adhitya Putri Pratiwi, Sri Nitta Crissiana Wirya Atmaja

  103-113

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• 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)

  Julied Kelmaskosu

  114-125

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• THE INFLUENCE OF AUDIT COMMITTEE, AUDIT DELAY AND COMPANY GROWTH ON FIRM VALUE

  Mupi Juliani, Shinta Ningtiyas Nazar

  126-135

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• THE EFFECT OF CORPORATE GOVERNANCE, EARNING POWER, AND AUDITOR INDEPENDENCE ON EARNINGS MANAGEMENT

  Melli Indriyani, Shinta Ningtiyas Nazar

  136-152

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• 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

  Resky Putri Ramadhani, Rr. Yoppy Palupi Purbaningsih

  153-165

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• INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY, TAX LOSS COMPENSATION AND SALES GROWTH ON TAX AVOIDANCE

  Tubagus Reza Maulana, Nofryanti Nofryanti

  166-174

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• ANALYSIS OF FACTORS AFFECTING AUDIT DELAY IN CONSUMER GOODS SYARIAH STOCK COMPANIES LISTED IN THE ISSI FOR THE PERIOD 2015–2020

  Hurriyaturrohman Hurriyaturrohman, Indupurnahayu Indupurnahayu, M. Nur Rizqi, Agus Nalfy, M. Imam Sundarta

  175-185

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• 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)

  Agus Soekiman, Wiwit Irawati

  186-195

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• CREATE A COMPETITIVE ADVANTAGE THROUGH PRODUCT INNOVATION, MARKET ORIENTATION, AND BUSINESS NETWORK

  Silvia Hendrayanti, Fidyah Yuli Ernawati

  196-207

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• THE EFFECT OF TAX KNOWLEDGE, TAX PAYER AWARENESS, AND TAX PENALTY ON TAX PAYER COMPLIANCE AT KPP PRATAMA PASAR REBO

  Ani Oktavia, Lely Suryani

  208-217

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• THE EFFECT OF BOARD SIZE, BOARD INDEPENDENCE, AUDIT COMMITTEE TO FINANCIAL DISTRESS DURING COVID-19 PANDEMIC

  Kosim Permana, Indah Umiyati

  218-226

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• 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)

  Yenni Cahyani, Autia Istikawati, Lulu Atikah

  227-241

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• EXCHANGE RATE AS A MODERATE RELATIONSHIP BETWEEN THE EFFECT OF TAX MINIMIZATION AND DEBT COVENANT ON TRANSFER PRICING DECISIONS

  Elsa Dwiyana, Zulfa Rosharlianti

  242-256

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• THE EFFECT OF ACCOUNTABILITY, TRANSPARENCY AND INTERNAL CONTROL ON VALUE FOR MONEY-BASED BUDGET PERFORMANCE

  Selva Temalagi, Fanny Monica Anakotta, Meni D. Siahaya

  257-270

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• IMPROVING FIRM VALUE BY USING INTELLECTUAL CAPITAL AND CAPITAL STRUCTURE: EVIDENCE FROM LQ45 INDEX

  Ismi Khairunnisa Mufariq, Ade Imam Muslim

  271-278

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• THE EFFECT OF THE AUDIT TENURE, AUDIT COMMITTEE, AND INDUSTRY AUDITOR SPECIALIZATION ON INTEGRATED FINANCIAL REPORTING

  Ervina Saptari, Shinta Ningtiyas Nazar

  279-290

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

  Ancella Livia, Shinta Ningtiyas Nazar

  291-311

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• EFFECT OF DEBT LEVEL AND ACCOUNTING CONSERVATISM ON PROFIT MANAGEMENT

  Herdi Kurniawan, Rissam Nawawi, Wahyu Nurul Hidayati

  312-332

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• PEKALONGAN CEKOW SUSHI DIGITAL MARKETING TO INCREASE SALES IN THE PANDEMIC

  Alzana Rahma, Umi Kulsum, Rizqi Fitriana Dewi, Shinta Dewi Rismawati, Tamamudin Tamamudin

  333-350

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• PEKALONGAN CEKOW SUSHI DIGITAL MARKETING TO INCREASE SALES IN THE PANDEMIC

  Alzana Rahma, Umi Kulsum, Rizqi Fitriana Dewi, Shinta Dewi Rismawati, Tamamudin Tamamudin

  333-350

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• 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)

  Dewita Febi Silviana, Icih Icih

  351-360

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

  Hendar Pradhana, Rapina Rapina

  361-368

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• DIVIDEND POLICY: INVESTMENT OPPORTUNITY SET, SALES GROWTH, AND MANAGERIAL OWNERSHIP

  Robiatun Nasipah, Listya Sugiyarti, Sutandijo Sutandijo

  369-377

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• EFFICIENCY AND BANK PERFORMANCE: DATA ENVELOPMENT ANALYSIS (DEA) APPROACH IN INDONESIAN’S SHARIA BANKING

  Nunik Nurmalasari, Jashinta Efril, Estu Widarwati

  378-392

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

  Rahayu Choirunnisa, Afridayani Afridayani

  393-407

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• 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)

  Oktri Laldi, Siti Hanah

  408-426

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• PALEMBANG CULLINARY SMES DURING COVID-19 PANDEMIC OUTBREAK: THE EFFECT OF BUSINESS CAPITAL, LENGTH OF BUSINESS, NUMBER OF WORKER TO THE INCOME OF SMES

  Dina Mellita, Sunda Ariana, Maya Santika

  427-438

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• 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)

  Rahman Hakim, Henni Rahayu Handayani

  439-459

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• THE EFFECT OF TAX SANCTIONS, TAXPAYER AWARENESS, AND QUALITY OF TAX SERVICES ON TAXPAYER COMPLIANCE WITH PERSONAL PERSONS AT KPP PRATAMA PATI

  Arini Novandalina, Sarbullah Sarbullah, Rokhmad Budiyono

  460-466

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• 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)

  Ai Yulia Patimah, Dary Fadhlurrahman Ramadhan, Hanifah Hanifah

  467-477

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• THE EFFECT OF USER PARTICIPATION AND ACCOUNTING PERSONAL TECHNICAL ABILITY ON ACCOUNTING INFORMATION SYSTEM PERFORMANCE

  Rentohay Forester Manullang, Rapina Rapina

  478-486

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• THE EFFECT OF AUDIT QUALITY, FINANCIAL DISTRESS AND AUDIT LAG ON GOING CONCERN AUDIT OPINION

  Ria Andriyani, Ruruh Dyatmiko

  487-498

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• 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)

  Nurlisa Nurlisa, Indawati Indawati

  499-512

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

  Fatma Chairunissa, Haryono Haryono

  513-523

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• EFFECT OF FINANCIAL PERFORMANCE, SALES GROWTH AND CAPITAL INTENSITY ON TAX AGGRESSIVENESS

  Amanda Gea Fanny, Wahyu Nurul Hidayati

  524-533

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• EMPLOYEE DISCIPLINE FACTORS AT THE POPULATION AND CIVIL REGISTRATION DEPARTMENT OF DEMAK DISTRICT

  Fidyah Yuli Ernawati, Siti Rochmah

  534-546

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• EFFECT OF EARNING MANAGEMENT, INVENTORY INTENSITY AND CAPITAL INTENSTY ON TAX AGGRESSIVENESS

  Adlan Fariz, Suripto Suripto

  547-562

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• BYSTANDER EFFECT, WHISTLEBLOWING SYSTEM, ORGANIZATIONAL CULTURE AND INTERNAL CONTROL TO THE PREVENTION OF FRAUDULENT FINANCIAL STATEMENTS

  Adellia Kartika Zulkarnain, Shinta Ningtiyas Nazar

  563-573

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• INFLUENCE OF TAX MINIMIZATION AND FOREIGN OWNERSHIP ON TRANSFER PRICING DECISIONS

  Elma Oktaviani, Enan Trivansyah

  574-584

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• AUDITOR'S REPUTATION, AGE OF COMPANY, AND FINANCIAL DISTRESS: AUDIT REPORT LAG

  Muhammad Fahmi Abdi, Shinta Ningtiyas Nazar

  585-597

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• CONSUMER PREFERENCES TOWARDS ONLINE SHOPPING DURING THE PANDEMIC IN AN ISLAMIC PERSPECTIVE

  Yunita Yunanti, Asih Maisaroh, Hendri Hermawan Adinugraha

  598-602

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• THE EFFECT OF FIXED ASSETS INTENSITY, MANAGERIAL OWNERSHIP, AND AUDITOR QUALITY ON TAX AGGRESSIVENESS

  Septian Septian, Suciati Muanifah

  603-614

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• THE EFFECT OF FINANCIAL TECHNOLOGY (FINTECH) ON INCLUSIVE FINANCIAL DEVELOPMENT ON MSMEs

  Sri Kurnia, Rachmad Chartady

  615-625

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• EFFECT OF LIQUIDITY, CAPITAL ADEQUACY AND NET INTEREST MARGIN ON CREDIT RISK WITH ITS IMPACT ON PROFITABILITY

  Hayu Puspita Sari Ndaru Jayanti, Rapina Rapina

  626-635

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• FINANCIAL DISTRESS: MODEL GROVER MANUFACTURING COMPANY IN INDONESIA

  Ranti Utami, Hendy Satria, Muhammad Isa Alamsyahbana, Novi Chandra Saputra

  636-647

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• THE INFLUENCE OF CORPORATE GOVERNANCE, INVENTORY INTENSITY, CAPITAL INTENSITY ON TAX AGGRESSIVENESS

  Melinda Tri Utami, Ajimat Ajimat

  648-659

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