Zobrazeno 1 - 10
of 46
pro vyhledávání: '"Eko Suwardi"'
Publikováno v:
Cogent Business & Management, Vol 11, Iss 1 (2024)
The primary aim of this study is to examine the moderating effect of corporate tax risks on the relationship between tax savings and firm value. A quantitative approach is utilized in this study. A total of 1813 firm-year observations from companies
Externí odkaz:
https://doaj.org/article/2ca17d88dec640c5ad2b5cd5a1f15294
Autor:
Eko Suwardi, Arfah Habib Saragih
Publikováno v:
Cogent Business & Management, Vol 10, Iss 1 (2023)
AbstractTax risk has the potential to have far-reaching economic consequences, including the effect on late audit reports. This study aims to empirically investigate the effect of tax risk on audit report lag. This study took a quantitative approach.
Externí odkaz:
https://doaj.org/article/8ce412054026404abedbc14c383687a2
Autor:
Alan Afriyanto, Eko Suwardi
Publikováno v:
Jati, Vol 6, Iss 1, Pp 27-44 (2023)
Penelitian dilakukan untuk menganalisis penerapan metode segmentasi dan menemukan kendala dalam penerapan metode segmentasi. Kebaruan penelitian ini adalah sudut pandang penelitian dari otoritas pajak; menggunakan teori risiko kepatuhan; dan dianalis
Externí odkaz:
https://doaj.org/article/52ff8a1cc64e45ad8b00047ec7776019
Autor:
Farah Nisa Ul Albab, Eko Suwardi Mail
Publikováno v:
The Indonesian Journal of Accounting Research, Vol 24, Iss 3, Pp 381-406 (2021)
One of the determinants of tax compliance is tax. Tax rules often change according to certain conditions. This study examines the role of tax knowledge on volunteer compliance and trust as an intervention variable. The Slippery Slope Framework by Kir
Externí odkaz:
https://doaj.org/article/c20c5943aeb3491a9e567a3f799b5593
Publikováno v:
Jurnal Economia, Vol 17, Iss 1, Pp 49-64 (2021)
Abstract: This study explores the effect of budgetary participation on budgetary slack with organizational culture as an intervening variable in inclusive schools. This study used a survey method by distributing questionnaires consisting of six quest
Externí odkaz:
https://doaj.org/article/7b9e42ecfbd74bcca10cce037c2a017e
Autor:
Eko Suwardi
Publikováno v:
Gadjah Mada International Journal of Business, Vol 22, Iss 1, Pp 49-73 (2020)
This paper utilizes the model of share price, which is derived from the valuation model of residual income, to rigorously assess the evolution of value relevance of accounting measures in Indonesia, an emerging market country which has its landscape
Externí odkaz:
https://doaj.org/article/1bb9d9c0738f41aab6d0774026bc5cdc
Publikováno v:
Jurnal Ekonomi dan Bisnis, Vol 22, Iss 1, Pp 1-22 (2019)
Tujuan riset ini adalah untuk menguji pengaruh desentralisasi fiskal terhadap probabilitas terjadinya korupsi di pemerintah daerah. Riset ini menggunakan data panel, yaitu data korupsi yang telah berkekuatan hukum tetap (inkracht) dari Mahkamah Agung
Externí odkaz:
https://doaj.org/article/f95620c073574890957eae3bcc118988
Publikováno v:
Journal of Business Economics and Management, Vol 21, Iss 1 (2020)
This study examines the influence of client preference with respect to information search behavior and subsequent tax recommendation. Prior studies have identified that tax consultants exhibit confirmation bias in their information search processes,
Externí odkaz:
https://doaj.org/article/458a007845d24bb6850f8845b2e182bc
Publikováno v:
Gadjah Mada International Journal of Business, Vol 18, Iss 3, Pp 315-336 (2016)
This study aims to empirically test the effects of auditor rotation and auditor tenure on an auditor’s independence in companies listed on the Indonesia Stock Exchange during the years 2002-2010. This study using logistic regression estimation tech
Externí odkaz:
https://doaj.org/article/8ae8050031e5419eac11252c7a6bdd93
Autor:
Novita Puspasari, Eko Suwardi
Publikováno v:
Journal of Indonesian Economy and Business, Vol 31, Iss 2, Pp 208-219 (2016)
This paper aims to examine the influence of individual morality and internal controls on individuals’ propensity to commit accounting fraud at the local government level. This is a quasi-experimental research paper. Individual morality and internal
Externí odkaz:
https://doaj.org/article/673cf9a4d7bd4d60ae6bb52cd6abcb71