Zobrazeno 1 - 10
of 10
pro vyhledávání: '"Matondang Elsa Siburian"'
Publikováno v:
Облік і фінанси, Iss 2(104), Pp 15-32 (2024)
Taxes are believed to distort how firms behave and market equilibrium. Since tax reduces equity returns, firms will intuitively reduce tax costs through tax avoidance and any other production or operational cost to achieve the highest returns. One of
Externí odkaz:
https://doaj.org/article/01672b66a33b4f1ab68d0fea735bc27c
Publikováno v:
Облік і фінанси, Iss 4(102), Pp 72-80 (2023)
Today, tax optimisation is part of the management practices of many corporations and is intended to leave more funds at the disposal of businesses that should rightfully be transferred to the government. Managers adopt tax avoidance tactics to boost
Externí odkaz:
https://doaj.org/article/9f0a7bb11d8f4cd7975cd478d6a7be8e
Publikováno v:
Облік і фінанси, Iss 2(100), Pp 153-160 (2023)
Firm value reflects the performance and prosperity of the company through the share prices – the higher the stock price of a company so, the higher value of the company. The firm value is the result of the influence of many factors. This study aims
Externí odkaz:
https://doaj.org/article/58ec5127e259473b8d6526f0558f313c
Publikováno v:
Економіка та суспільство, Iss 57 (2023)
The purpose of this paper is to test and evaluate how much influence Audit Tenure, Audit Opinion, Public Accounting Firm Reputation, Auditor Switching, and Auditor Industry Specialization as moderator variable has on Audit Report Lag. This research u
Externí odkaz:
https://doaj.org/article/acbd5bff74314c0dad6d774898a469d0
Publikováno v:
International Journal of Social Science Research and Review. 5:177-190
The purpose of this study is to determine whether the internal control system has an effect on the internal environment through the quality of financial reports. To find out whether the quality of human resources has an effect on the internal environ
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::75271a86be5e7592aba3fee32f8f989a
https://doi.org/10.47814/ijssrr.v5i10.524
https://doi.org/10.47814/ijssrr.v5i10.524
Autor:
Matondang elsa Siburian
Publikováno v:
Applied Economics Letters. :1-4
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::fb90815ffb2f8b620a6d72834fda8fa9
https://doi.org/10.1080/13504851.2022.2128164
https://doi.org/10.1080/13504851.2022.2128164
Autor:
Matondang elsa Siburian
Publikováno v:
Jurnal Institutions and Economies. 14:91-116
The main objective of this paper is to clarify the influence of fiscal decentralisation and ethnic diversity on Indonesia’s educational outcomes using Indonesian provincial-level data from 2001 to 2014 and applying dynamic panel data estimation. Th
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::69b754511544e92eadb2d430b8dd6f93
https://doi.org/10.22452/ijie.vol14no2.4
https://doi.org/10.22452/ijie.vol14no2.4
Autor:
Matondang Elsa Siburian
Publikováno v:
International Journal of Social Economics. 47:111-126
PurposeThe purpose of this paper is to quantify the effects of regional income disparity and social diversity on local public goods delivery in Indonesia.Design/methodology/approachUsing Indonesian provincial data over the period 2001–2014 and by w
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::99ecbd4dd3fed4ca853049a72362646a
https://doi.org/10.1108/ijse-12-2018-0661
https://doi.org/10.1108/ijse-12-2018-0661
Autor:
Matondang Elsa Siburian
Publikováno v:
Applied Economics Letters. 27:1383-1386
This paper investigates the effects of fiscal decentralization on regional income inequality in Indonesia. Using provincial-level data over the period 2001–2014, this paper concludes that fiscal de...
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1b336af2c533b392e463ac85bd417873
https://doi.org/10.1080/13504851.2019.1683139
https://doi.org/10.1080/13504851.2019.1683139
Autor:
Matondang elsa Siburian
Publikováno v:
Journal of Asian Economics. 81:101493
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e6d10c4fd4e341f3f6664b88e99c37d8
https://doi.org/10.1016/j.asieco.2022.101493
https://doi.org/10.1016/j.asieco.2022.101493