Vol. 1 No. 01 (2023): IECBA - 31 Desember 2023

Articles

• The Effect of Gender Moderation Variables on the Independent Board of Commissioners and The Audit Committee on Tax Aggressiveness

  Erina Avi Rahmawati, Dewi

  1-10

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• The Effect Of E-Commerce Tax Complexity And Tax Sanctions On Online Marketplace Taxpayer Compliance With Gender As A Modertion Variable

  Marizka Amelia, Dewi Prastiwi, Mohd Rizal Palil

  11-19

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• COMPARISON OF FINANCIAL DISTRESS IN COMPANIES AFFECTED BY THE COVID-19 PANDEMIC (EMPIRICAL STUDY OF HOTEL, RESTAURANT, TOURISM, AND AVIATION SUB SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE)

  Siska Khoirun Nikmah, Loggar Bhilawa, Harun Harun

  20-30

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• The Effect Of Taxpayer Knowledge And Accountancy Understanding On Taxpayer Compliance In Sidoarjo

  aldi alfakhrizi, Made Dudy Satyawan, Amril Agam Mubarok

  31-44

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• Audit Delay Analysis: The Influence Of Financial Distress, Leverage, And Management Change

  Natasya Wijaya, Dewi Prastiwi

  45-56

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• The Mediation Role Of Financial Performance On The Relationship Between Good Corporate Governance (GCG) And Corporate Values (Studies On Manufacturing Companies Listed On The IDX In 2019 - 2021)

  Aldhi Rio Sumarto Pongilatan, Susi Handayani, Mazurina Mohd Ali

  57-65

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• THE INFLUENCE OF GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY AND FINANCIAL PERFORMANCE ON THE VALUE OF LQ45 COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE

  Maulana Mochammad Aldo Siswanto Putra, Susi Handayani

  66-74

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• GCG, PROFITABILITY AND SOLVENCY ON STOCK PRICE WITH FIRM SIZE AS CONTROL VARIABLE

  Yolanda Argareta Prasayu, Dian Anita Nuswantara

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• The Influence Of Financial Indicators In Predicting The Financial Distress Of Manufacturing Companies

  laura kristi, Hariyati

  86-96

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• ANALYSIS OF ABNORMAL RETURNS BEFORE AND DURING THE COVID-19 PANDEMIC ON HOTEL, RESTAURANT AND TOURISM SUB-SECTOR STOCKS LISTED ON IDX

  Adinda Holiviana, Loggar Bhilawa, Harun Harun

  97-108

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• APPLICATION OF THE BENEISH M-SCORE AND Z-SCORE MODELS IN SOE COMPANIES

  Muhamad Galang Alanna Ikhwan, Rediyanto Putra, Fitra Roman Cahaya

  109-117

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• Green Accounting Analysis To Firm Value : Study On Metal And Mineral Companies

  Adinda Rizqu Purwanti, Susi Handayani, Mazurina Mohd Ali

  118-126

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• Analysis of the Influence of Financial Ratios on the Dividend Payout Ratio Calculation

  Avita Nengseh, Merlyana Dwinda Yanthi

  127-139

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• Behaviour of Individual Investors in Stock Market: How Bias Affect on Decision Making

  Asha Salsabila, Rohmawati Kusumaningtyas

  140-150

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• THE EFFECT OF OWNER’S EDUCATION, BUSINESS AGE, BUSINESS SCALE AND ACCOUNTING TRAINING ON THE USE OF UMKM ACCOUNTING INFORMATION

  Rikat Amin Nudin, Eni Wuryani, Mohamad Shahril Isahak

  151-159

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• Implementation Of Strategic Management In BMT Nurul Ummah Ngasem

  Silvy Anggraeni, Rediyanto Putra

  160-175

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• Comparative Study on The Performance of Automotive Industry Companies on Tax Incentive Policies in Indonesia, Thailand, and Malaysia

  Vincentius Arvin, Hariyati Putra

  176-183

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• The Effect of Bank Size, Good Corporate Governance And Islamic Corporate Social Responsibility (ICSR) on The Performance of Maqashid Sharia Islamic Commercial Bank In Indonesia

  Aini Wahyuning Putri, mariana, Johny Jermias

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• The Effect of Firm Characteristic on Earnings Management (Empirical Study of LQ45 Companies for the period of 2018-2022)

  Ika Ayu Nurjannah, Loggar Bhilawa

  193-201

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• EVALUATION OF FINANCIAL REPORTING IMPLEMENTATION BASED ON ISAK 35 TO IMPROVE THE FINANCIAL PERFORMANCE OF NON-PROFIT ENTITIES

  qodadad nazer ali, Rediyanto Putra

  202-213

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• INTERNAL CONTROL'S EFFECT ON HEALTH WORKERS' PERFORMANCE IN PUSKESMAS, SIDOARJO

  abygael vrisca damarise sihombing, Ni Nyoman Alit Triani

  214-222

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• Factors Affecting East Java Students Investment Interest in the Capital Market

  Riska Mayangsari, Merlyana Dwinda Yanthi

  223-231

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• Internal Control System On The Giving Of Rakyat Usaha Credit (KUR) PT Bank Rakyat Indonesia (Persero), Tbk.

  Andrean Rafliansyah Putra Ismanto, Merlyana Dwinda Yanthi

  232-241

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• Analysis of The Application of Good Hospital Governance Principles in RSUD Dr. H. Slamet Martodirdjo

  Rofiatul Hadhafiyah Rofiatul Hadhafiyah, Merlyana Dwinda Yanthi, Nur Quratun Aini Haron

  242-256

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• Analysis of the Factors That Influence Audit Quality at Public Accounting Firms in Surabaya

  Nindy Mardini, Merlyana Dwinda Yanthi

  257-269

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• MEASUREMENT OF FINANCIAL PERFORMANCE IN ECONOMIC RENTABILITY IN MANUFACTURING COMPANIES

  faiqoh nurlista, Rediyanto Putra

  270-278

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• TAX PLANNING: ANALYSIS OF ITS EFFECT ON INCOME SMOOTHING IN CONSUMER CYCLICALS COMPANIES 2017-2022 PERIOD

  Qatrin Anggun Khairunnisa', Aisyaturrahmi

  279-288

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• The Role Of Amil Zakat Institution (Baznas) In Increasing The Welfare Of Sampang District Communities

  Moh. Surya Maulana, Rohmawati Kusumaningtyas, Haslina Hasan

  289-297

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• The Effects of Environmental, Social, and Governance (ESG) and Financial Literacy on Investment Decisions in Capital Market Products in East Java (Study on College Students as Stock Investors in East Java)

  Fairuz Nabila, Mariana, Nur Quratun Aini Haron

  298-315

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• Perceived Herding Behavior and Experienced Regret on Crypto Asset’s Investment Decisions by Millennials

  Elyza Putri Rosmiwilujeng, Made Dudy Satyawan, Halil Paino

  316-326

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• The Effect Of Good Corporate Governance On The Financial Performance Of Banking Companies Listed On The Indonesia Stock Exchange

  Achmad Yurifani Yusrani Familiy, Susi Handayani, Mazurina Mohd Ali

  327-339

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• The Effect of Tax Fairness Dimension on Government Regulation No. 55 of 2022 To SMEs Tax Payers’ Compliance

  Indra Amanda Setya Putri, Aisyaturrahmi

  240-248

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• Customer Satisfaction: A Game-Changer in Seller's Adverse Selection

  Nurul Fitri Rizkina Kina, Merlyana Dwinda Yanthi, Nur Quratun Aini Haron

  349-361

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• The EFFECT OF COMPANY SIZE, LEVERAGE, PROFITABILITY AND LIQUIDITY ON COMPANY VALUE IN THE HEALTH SECTOR LISTED ON THE INDONESIA STOCK EXCHANGE

  Ahmad Akbar Yahya, Eni Wuryani, Nur Quratun Aini Haron

  362-374

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• Going concern in Companies of Consumer Cyclicals Sector During The Covid-19 Pandemic

  Anis Safitri Anis Safitri, Aisyaturrahmi

  375-386

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• IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE PRINCIPLES AT PRATAMA CLINIC BEKASI: ACCOUNTABILITY PRINCIPLE

  Muhammad Zulhilmi Majdan, Rohmawati Kusumaningtyas, Nguyen Thi Kim Danh

  387-393

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• The Role of Transformational Leadership in Management Accountants and the Effects of Managerial Dysfunctional Behavior

  Lidya Agustina, Harry Suharman, Roebiandini Sumantri, Sukrisno Agoes

  394-404

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• The Effect Of Profitability, Liquidity, And Activities On The Financial Performance Of Health Sector Companies At The Idx In 2018-2021

  Sri Rahmawati, Eni Wuryani, Mohamad Shahril Isahak

  405-421

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