Zobrazeno 1 - 10
of 70
pro vyhledávání: '"Ari Budi Kristanto"'
Publikováno v:
Jurnal Akuntansi, Vol 12, Iss 1, Pp 1-12 (2022)
Taxes have become the primary source of revenue for most countries all over the globe. However, financial crime occurs in many parts of the world and may threaten this critical role of tax. This research aims to examine the influence of financial cri
Externí odkaz:
https://doaj.org/article/12dbc9dec9e9440e949e5118719a7bda
Publikováno v:
Economic Horizons, Vol 23, Iss 3, Pp 247-261 (2021)
This study aims to examine whether Peer-to-Peer (P2P) lending, financial bootstrapping and government support affect the performance of Micro, Small, and Medium-sized Enterprises (MSMEs) by adding a mediating variable in the form of innovation. Innov
Externí odkaz:
https://doaj.org/article/139e9d72bf3f465f96758a896d421ebd
Publikováno v:
Jurnal Ekonomi dan Bisnis, Vol 24, Iss 2, Pp 237-270 (2021)
There have been numerous studies investigating the dynamics of micro, small and medium enterprises (MSME) development. However, this research topic still offers several interesting research gaps to be explored. Accordingly, the purpose of this resear
Externí odkaz:
https://doaj.org/article/1b4140046e1f475ea27d57610b2bc7ed
Publikováno v:
Jurnal Akuntansi Aktual, Vol 8, Iss 1, Pp 13-24 (2021)
Abstract Performance and risk information have important role in describing the condition of the company. This study aims to explain the relevance of information on the value of performance measures and information on the value of risk to the value o
Externí odkaz:
https://doaj.org/article/fd9f4e78c64648f7a42fa98a2bfc4431
Publikováno v:
AFRE (Accounting and Financial Review), Vol 3, Iss 1, Pp 25-34 (2020)
The purpose of this research is to observe an influence between corporate governance and premature revenue recognition. There are 167 manufacturing companies listed on the IDX, then through a sample collection method using purposive sampling and 37 c
Externí odkaz:
https://doaj.org/article/e2521d6f9bd9431a8fc7f2ae053468a7
Publikováno v:
Jurnal Keuangan dan Perbankan, Vol 24, Iss 3, Pp 326-339 (2020)
Firms likely exhibit greater financial reporting aggressiveness to increase their earnings and eventually attract investors. However, firms also tend to reduce their taxable income to maximize their cash flow. Consequently, firms arguably manage thei
Externí odkaz:
https://doaj.org/article/b8311b519cd242c4b5fb1bb991a5d961
Publikováno v:
Jurnal AKSI (Akuntansi dan Sistem Informasi), Vol 5, Iss 1, Pp 30-36 (2020)
This research aims to examine the effect of environmental uncertainty on tax aggressiveness. Moreover, this research also examines the effect of managerial ability, as a moderating variable, in the relationship between environmental uncertainty and t
Externí odkaz:
https://doaj.org/article/989196cb112046198ad7c2ef17a41d58
Publikováno v:
Jurnal Benefita, Vol 5, Iss 1, Pp 1-18 (2020)
Valid information content is a useful input for stakeholders in making a decision. This study aims to examine the differences in the Forward Looking Disclosure Index (FLDI) in companies detected in bankruptcy in 2017 by comparing previous annual repo
Externí odkaz:
https://doaj.org/article/a5c4466f9c734d3ebb6f22625f64e5a8
Autor:
Ari Budi Kristanto
Publikováno v:
Jurnal Riset Akuntansi Terpadu, Vol 12, Iss 2, Pp 208-221 (2019)
This study aims to examine whether the level of earnings and changes in earnings have the information value relevance, and test whether there is a difference in the value relevance between the two types of information. This study uses companies that
Externí odkaz:
https://doaj.org/article/78a41b99844f4ffeae4eb42653074953
Publikováno v:
AFRE (Accounting and Financial Review), Vol 2, Iss 1, Pp 24-31 (2019)
This study aims to determine the effect of tax aggressiveness on firm-specific risk. The population used in this study were manufacturing companies and non-financial services companies listed on the Indonesian Stock Exchange in 2017. The method of sa
Externí odkaz:
https://doaj.org/article/635816d78c9e40fc990809acc462fdcd