Prosiding Simposium Ilmiah Akuntansi

Articles

• Implementation of Green Accounting for Company Performance

  Sabrina Sembiring (Author)

  1-5

  • pdf

• Analysis Of Implementation Of PSAK 74 In Insurance Companies In Indonesia

  Angie Gracia Sibarani, Alberty Christina Br Haloho, Angelic Mileta Purba, Dr. Deliana, S.E.Ak., M.Si, CA (Author)

  6-12

  • pdf

• Analysis Of Factors Affecting The Asset Growth Of Islamic Commercial Banks In Indonesia For The Period 2018 – 2022

  Ilma Nurhasanati Ilma Nurhasanati, Tutut Dewi Astuti Tutut Dewi Astuti (Author)

  13-24

  • pdf

• Factors Influencing Performance With Organizational Culture As A Moderating Variable

  Fadhillah Octa Viola Ranti (Author)

  25-35

  • pdf

• The Influence Of Apparatus Competence And Internal Control Systems On Fraud Prevention Management Grant Funding Finance

  Herwinda Astrina, Sri Rahayu, Ratih Kusumastuti (Author)

  36-48

  • pdf

• The Effect Of Carbon Emission Disclosure On Firm Value With Enviromental Performance As A Moderation Variable

  Lilik Pujiati (Author)

  49-62

  • pdf

• The Effect Of Taxation E-System And Fiscal Competence On Taxpayer Satisfaction

  Riki Martusa (Author)

  63-74

  • pdf

• Accounting Process Of Biological Activities Of Sugarcane Baseed On Psak No.69 Agriculture Pt Madu Baru (Study Case At Pabrik Gula Madukismo Bantul Yogyakarta)

  Hendri Hidri Awan, Tutut Dewi Astuti, SE., M.Si, Ak, CA, CTA, ACPA, MCE, CAP (Author)

  75-83

  • pdf

• Trends Of Accounting Educator Profession : Its Role in Light of Contemporary Accounting Education

  Sari Nuzullina Rahmadhani, Yusnaini, Rana Fathinah Ananda (Author)

  84-94

  • pdf

• The Influence Of Asset Structure, Roa, And Business Risk On Capital Structure In Property And Real Estate Companies

  Putri Tamara Raudhatul Jannah, Fauziah Rahman, Rana Fathinah Ananda (Author)

  95-107

  • pdf

• Effect Of CSR and Company Size On Tax Avoidance In Sub-Sector Companies Registered On The IDX

  Anisa Meilinda (Author)

  108-119

  • pdf

• The Effect Of Good Corporate Governance Mechanism On Earning Management

  Fidyah Afif Sagita, Menik Indrati, SE, M.Ak (Author)

  120-132

  • pdf

• The Personal Financial Need And Concurrent Positions As Determinants Of Financial Statement Fraud Indication

  Rossy Agnesia (Author)

  133-142

  • pdf

• Sustainability Audit : Threats and Opportunities in Accounting Practical Related to Its Role as Information System Audit

  Rana Fathinah Ananda, Yusnaini Yusnaini, Sari Nuzulina Rahmadhani (Author)

  143-150

  • pdf

• Emission Carbon Disclosure and Firm Value: The Moderating Role of Media Exposure

  Hicca Maria Gandi Putri Aruan, S.E., M.Si, Dr. Adanan Silaban, S.E., M.Si, Rizki Christian Sipayung, S.E., M.Si (Author)

  151-155

  • pdf

• The Influence of Audit Tenure, Audit Opinion and Committee Meetings on Audit Report Lag with Auditor Specialization as a Moderating Variable in Energy Sector Companies

  Riyana Eka Sapitri (Author)

  156-167

  • pdf

• Impression Management of Companies During Covid-19 Pandemic

  Rahmat Febrianto, A.A. Gde Satia Utama, Erna Widiastuty (Author)

  168-183

  • pdf

• The Effect Of Fraud Diamond Theory On Financial Statement Fraud

  Geby Tarina Hutagalung, Faradiba Azzahra, Deliana Deliana, Justina Gresya Br Tarigan (Author)

  184-188

  • pdf

• The Influence Of The Independent Board Of Commissioners, Tax Avoidance And Institutional Ownership On Company Value Moderation By Corporate Social Responsibility

  Shalsabila Herman, Dirvi Surya Abbas (Author)

  189-204

  • pdf

• The Use Of Information Technology In Accountingpolitical Parties In Increasing Efficiencyand The Reliability Of Financial Reporting Based On ISAK 35

  Riza Ashadi (Author)

  205-219

  • pdf

• Transfer Pricing Implementation On Tax Avoidance

  Wulan Suci Rahma Dewi, Biolanda Sajidah Lubis, Fadillah Taher Siregar (Author)

  220-224

  • pdf

• Analysis of the Relationship Between Information Technology Use and Financial Reporting Fraud

  Johan Julianta Bintang, Leni Wahyuli Sigalingging, Deliana Deliana, Rikson Dastin Manurung (Author)

  225-233

  • pdf

• Influence Of Financial Performance, Environmental Performance And Leverage On Environment Disclosure

  Sarah Nurjanah, Dirvi Surya Abbas (Author)

  234-242

  • pdf

• Disclosure Of Church Financial Statements As A Non-Profit Organization After The Issuance Of Isak 35

  Raymond Petrus Sugijaya Sugijaya (Author)

  243-249

  • pdf

• The Effect Of Implementing Green Accounting On The Quality Of Financial Reporting With Institutional Ownership As A Moderation Variable

  Anissa Wulan Dupa (Author)

  250-264

  • pdf

• Implementation Of E-Procurement To Assess The Effectiveness Of Procurement Of Goods In The Department Of Manpower, Industry And Trade In Binjai City

  Rangga Wahyudi Handoko, Oktarini Khamilah Siregar, Irawan Irawan (Author)

  265-272

  • pdf

• Literature Review: The Benefits Of Computer-Aided Audit Techniques On Audit Quality And Auditor Performance

  Dita Maulia Ahmad, Sara Wandari, Chici Youlanda Putri, Eka Nurmala Sari (Author)

  273-282

  • pdf

• The Influence of Tax Aggressiveness, Profitability, Leverage, and Company Age on Corporate Social Responsibility Disclosure (CSRD) in the Consumer Cyclicals Sector

  Dela Yulia, Dirvi Surya Abbas (Author)

  283-288

  • pdf

• Determinants Affecting The Audit Opinion Regional Government Financial Reports Districts/Cities In North Sumatra

  Erikson Andrianus Telaumbanua, Agus Tri Priyono, Renny Maisyarah (Author)

  289-297

  • pdf

• The Influence Of Profitability, Liquidity And Company Growth On Stock Prices In Construction Services Companies Listed On The Indonesian Stock Exchange Period 2019-2022

  Nova Fitria Marpaung, Rahima Br. Purba, Renny Maisyarah (Author)

  298-310

  • pdf

• The Effect Of Working Capital Turnover On Profitability In Sub-Sector Manufacturing Companies Consumption Goods On BEI

  Wahyu Qohar Suhada (Author)

  311-319

  • pdf

• The Influence Of Institutional Ownership, Independent Board Of Commissioners, And Board Of Directors On Sustainability Reporting Profitability As A Moderation

  Muhammad Farhan Muchtar, Dirvi Surya Abbas (Author)

  320-328

  • pdf

• The Influence Of Audit Committee, Company Size And Audit Delay On Company Value With Audit Quality As A Moderation

  Syifa Rustianti Nurhasanah Syifa, Dirvi Surya Abbas (Author)

  329-336

  • pdf

• The Effect of Transfer Pricing, Thin Capitalization and Capital Intensity on Tax Avoidance with Sales Growth as Moderating Variable

  Nabilla Qomaria, Dirvi Surya Abbas (Author)

  337-348

  • pdf

• The Influence Of Managerial Ownership, Debt Convenant And Litigation Risk On Accounting Conservatism

  Efta Widiyah, Dirvi surya Abbas (Author)

  349-361

  • pdf

• The Effect of Regional Taxes, Regional Levies, General Allocation Funds, The Results of Segregated Regional Wealth Management and Other Legitimate Local Original Revenues on Regional Original Revenues with Regional Expenditures as Moderation

  Dewi Rahmawati, Dirvi Surya Abbas (Author)

  462-469

  • pdf

• Operational Audit To Assess Effectiveness Sales PT. Aromindo's Natural Image In Modern Trade

  Muhamad Noval Aditia , Dirvi Surya Abbas (Author)

  470-477

  • pdf

• The Effect of Corporate Governance on Financial Statement Fraud with Firms Size as a Moderating Variable

  Zirda Kurnia, Enggar Diah Puspa Arum, Rico Wijaya Z (Author)

  478-487

  • pdf

• Exploring Factors Behind Fraudulent Financial Reporting In The Banking Sectors Of Indonesia And Malaysia: An Revised Beneish M-Score Investigation

  Rudy hartanto, Pupung Purnamasari, Nurleli Nurleli, Kania Nurcholisah, Lasmanah (Author)

  488-500

  • pdf

• The Role Of Internal Audit In Planning And Sales Control

  Alimah Tamira, Dirvi Surya Abbas (Author)

  501-508

  • pdf

• The Influence of Bonus Mechanisms, Tunneling Incentives, Exchange Rates on Transfer Pricing with Company Size as Moderation

  Elissa Putri, Dirvi Surya Abbas (Author)

  509-519

  • pdf

• The Effect Of Financial Distress, Leverage, Audit Opinion, Audit Delay, On Firm Value

  Puput patmawati, Dirvi Surya Abbas (Author)

  520-528

  • pdf

• The Influence Of Company Size, Sales Growth And Inttitutional Ownership On Tax Aggressiveness With Independent Commissioners As A Moderation Variable

  Indalisti, Dirvi Surya Abbas (Author)

  529-539

  • pdf

• The Effect Of The Complexity Of Company Operations, Company Age, Audit Opinion And Audit Committee On Audit Delay With Company Size As A Moderating Variable

  Siti Munajah, Dirvi Surya Abbas (Author)

  540-546

  • pdf

• The Influence Of Capital Intensity, Inventory Intensity, Company Size And Corporate Social Performance On Tax Aggressivity

  Sadenah Berlin, dirvi surya abbas (Author)

  547-555

  • pdf

• The Influence of Tax Aggressiveness, Profitability, Leverage, and Company Age on Corporate Social Responsibility Disclosure (CSRD) in the Consumer Cyclicals Sector

  Dela Yulia, Dirvi Surya Abbas (Author)

  556-561

  • pdf

• Effect Of Dividen Policy, Independent Commissioners, Corporate Social Responsibility On Company Value With Audit Quality As A Moderating Variable

  Sonia Nadia Muslimah, Dirvi Surya Abbas (Author)

  562-574

  • pdf

• Control Of Goods Regarding Raw Material Procurement Audits At Pt Future Pipe Industries

  Ichwan Syahrul Gunawan, Dirvi Surya Abbas (Author)

  575-580

  • pdf

• The Effect Of Taxes, Tunelling Incentives, And Bonus Mechanisms on Transfer Pricing With Foreign Ownership as a Moderation Variable

  Atika Atika Meliana Putri, Dirvi Surya Abbas (Author)

  581-590

  • pdf

• The Influence Of Tunneling Incentives, Bonus Mechanisms, And Multinationality On Transfer Pricing With Tax Minimization As A Moderation Variable

  Yuliani Fadillah Azzahra, Dirvi Surya Abbas (Author)

  591-602

  • pdf

• The Influence Of Company Size, Company Activities, Profitability And Leverage On Sustainability Report Disclosures With Managerial Ownership As A Moderation Variable

  Rino Wahyudi, Dirvi Surya Abbas (Author)

  603-617

  • pdf

• The Influence Of Corporate Social Responsylity, Sales Growth, And Fixed Assets Intensites On Tax Avoidance With Institutional Ownership As A Moderation Variable

  Mia Novianti, Dirvi Surya Abbas (Author)

  618-634

  • pdf

• Analysis Of The Utilization Of Financial Statement Information By Users In Decision Making In Local Government

  Orita Renta Dame Uli Sipahutar, Saut Hutagalung, Dora Cristina Natalia Sipahutar, Deliana Deliana, Ilham Hidayah Napitupulu (Author)

  635-648

  • pdf

• The Use Of Information Technology In Accounting Political Parties In Increasing Efficiency And The Reliability Of Financial Reporting Based On ISAK 35

  Riza Ashadi, Sasmita Sitohang, Lini Elisyah Nasution, Eka Nurmala sari (Author)

  649-662

  • pdf

• The Influence Of Institutional Ownership, Independent Board Of Commissioners, And Board Of Directors On Sustainability Reporting Profitability As A Moderation

  Muhammad Farhan Muchtar, Dirvi Surya Abbas (Author)

  663-671

  • pdf

• The Influence of Audit Tenure, Audit Quality, and The Influence of Financial Rations on Audit Report Lag with Auditor Specialization as Moderator

  Febry Valentina, Dirvi Surya Abbas (Author)

  672-684

  • pdf

• The Effect Of Profitability, Financial Distress, Audit Tenure On Report Lag With Auditor Specialization As A Moderating Variable

  Putri Marliana Nuril Azmi, Dirvi Surya Abbas (Author)

  685-694

  • pdf

• The Effect Of Environmental Performance, Audit Committee, Independent Board Of Commissioners, Company Size On Sustainability Report Disclosure With Financial Performance In The Industry And Chemicals Sector

  Dina Fransiska, Dirvi Surya Abbas (Author)

  695-704

  • pdf

• The Effect Of Carbon Emission Disclosure On Firm Value With Enviromental Performance As A Moderation Variable

  Lilik Pujiati , Hesti Eka Tri Nur'Aini (Author)

  705-717

  • pdf

• Analysis Of Performance-Based Budget Implementation On Service Quality In The Local Government Of West Medan District

  Ismayanti Polem, Friti Sinta Erika, Afrina Nasution, Eka Nurmala Sari (Author)

  718-727

  • pdf

• The Influence Of Financial Performance And Intellectual Capital On Financial Distress In Food And Beverage Companies

  Rani Maulana Lumbantoruan (Author)

  728-739

  • pdf

• The Influence Of Tax Aggressivity, Profit Management, Company Size, And Leverage On Corporate Social Responsibility Disclosure With Institutional Ownership As A Moderation

  Siti Fazriani, Dirvi Surya Abbas, S.E, M.Ak (Author)

  740-749

  • pdf

• The Influence Of Corporate Income Tax, Tunneling Incentive, And Debt Convenant On Transfer Pricing Decisions With Tax Minimization As A Moderation

  Luthfi Setyo Maharani Luthfi, Dirvi Surya Abbas (Author)

  750-762

  • pdf

• Factors Affecting The Value Of Lq45 Companies Listed On The Indonesian Stock Exchange

  Charisda Daeli (Author)

  763-770

  • pdf

• Influence Current Ratio, Debt To Equity Ratio, Return On Equity, Price Earnings Ratio, and Dividends Payouts Ratio To Price Share

  Jesika Peronika Simanjuntak (Author)

  771-783

  • pdf

• Analysis of the Effect of Corporate Social Responsibility, Leverage and Liquidity on Dividend Policy

  M. Hendri Yan Nyale Hendri, Ayudiaz Bella Verara (Author)

  784-791

  • pdf

• The Influence Of Corporate Image, Institutional Ownership, And Systematic Risk On Earnings Quality With Capital Structure As A Moderation

  Citra Kharisma Putri Tias, Dirvi Surya Abbas (Author)

  792-800

  • pdf

• The Influence of Sales Growth, Tax Aggressiveness, Operating Capacity, and Institutional Ownership on Financial Distress

  Iin alfhadillah, Dirvi surya abbas (Author)

  801-810

  • pdf

• The Influence of Tax Avoidance, Profitability, Leverage, and Institutional Ownership on Islamic Social Reporting with Independent Commissioners as Moderating

  Bagas Saputra, Dirvi Surya Abbas (Author)

  811-822

  • pdf

• The Influence of Liquidity, Profitability and Non-Debt Tax Shield on Capital Structure with Institutional Ownership as a Moderating Variable

  Selmha Bella Arvhiari, Dirvi Surya Abbas (Author)

  823-837

  • pdf

• The Influence Of Company Age, Number Of Board Of Directors, And Auditor's Reputation On Intellectual Capital Disclosure With Institutional Ownership As A Moderation

  Nur 'Aini Qurrota A'yun, Dirvi Surya Abbas (Author)

  838-850

  • pdf

• Influence Of Audit Tenure, Company Size, And Audit Committee Againts Audit Report Lag With Specialization Moderation Variables Auditor Industry

  Tafkiyatul Cindy Aulia, Dirvi Surya Abbas (Author)

  851-860

  • pdf

• Literature Review On Tax Aggressiveness Research

  Nazhira Putri, Endang Sari Buulolo, Deliana Deliana, Windy Clara Lumban Raja (Author)

  861-873

  • pdf

• The Influence Of Profitability, Liquidity, And Company Size The Disclosure Of Sustainability Reports

  Rizky Tiopani Harefa, Minda Muliana Sebayang, Retnawati Siregar (Author)

  874-886

  • pdf

• The Effect Of Financial Literacy On Financial Inclusion In MSMES

  Eli Apriani, Dwi Anisah Ritonga, Elvi Annisa Putri Lubis, Deliana Deliana (Author)

  887-892

  • pdf

• The Influence of Liquidity, Profitability, Size of the Board of Commissioners and Tax Aggressiveness on Corporate Social Responsibility with Institutional Ownership as a Moderating Variable

  Siti Fazriani Siti Fazriani, Dirvi Surya Abbas (Author)

  893-908

  • pdf

• The effect of financial distress, and earnings management On tax avoidance

  Busyaib Syamsul Sirot (Author)

  909-925

  • pdf

• The effect of profitability, tax avoidance, and cost efficiency on islamic social reporting with Firm size as moderation

  Tristianti Muzayana, Dirvi Surya Abbas (Author)

  618-628

  • pdf

• The Influence Of Intellectual Capital On Company Financial Performance

  Clara Clara, Desi Natalia , Deliana Deliana , Chrisentia Lingga (Author)

  929-934

  • pdf

• The Influence of Previous Year Audit Opinions, Company Growth and Leverage on Going Concern Audit Opinions

  Michelle Hutagalung, Michelle Theresa Hutagalung, Ossy Afrielza, Pinta Almeg Yanti Ndraha, Dr. Deliana, S.E. Ak. M.Si. CA. (Author)

  935-939

  • pdf

• Analysis Of Determinants Affecting The Quality Of Public Services

  Karmelita Zalukhu, Oktarina Khamilah Siregar, Mariyam Mariyam (Author)

  940-947

  • pdf

• Tax Minimization As A Moderation Of The Relationship Between Tunneling Incentive, Thin Capitalization And Intangible Asset On Transfer Pricing

  Anisa, Dirvi Surya Abbas (Author)

  948-959

  • pdf

• Tax Minimization Moderates The Influence Of Profitability, Tunneling Incentive And Debt Covenant On Transfer Pricing

  Fany Dewi Irma Purba, Dirvi Surya Abbas (Author)

  960-968

  • pdf

• The Influence Of Tax Aggressiveness, Csr And Independent Commissioners On Financial Distress With Leverage As A Moderation Variable

  Savera Wulan Pratiwi, Dirvi Surya Abbas (Author)

  969-987

  • pdf

• The Influence Of Solvability, Company Size, And Age Of The Company On Audit Report Lag With The Audit Committee As ​​A Moderation

  Geo Putri, Dirvi Surya Abbas (Author)

  988-999

• The Influence Of Enviromental Disclosure, Firm Size, Managerial Ownership, And Enviromental Performance On Economic Performance In Manufacturing

  Arnetta Valencia Qoys, Dirvi Surya Abbas (Author)

  1000-1009

  • pdf

• Peffect Of Debt Levels, Book Tax Difference, Sales Volatility And Operating Cash Flows On Profit Persistence

  Farah Fauziah, Dirvi Surya Abbas (Author)

  1010-1013

  • pdf

• The Influence of Liquidity, Profitability, Size of the Board of Commissioners and Tax Aggressiveness on Corporate Social Responsibility with Institutional Ownership as a Moderating Variable

  Siti Fazriani Siti Fazriani, Dirvi Surya Abbas, S.E, M.Ak (Author)

  1014-1028

  • pdf

• The Influence Of Institutional Ownership, Company Size, Capital Intensity On Accounting Conservatism With Litigation Risk As A Moderation

  Desi Mardania., Dirvi Surya Abbas (Author)

  1029-1040

  • pdf

• The Influence Of Bonus, Tunneling Incentive And Thin Capitalization Mechanisms On Transfer Pricing With Company Size As A Moderation Variable

  Desi Rahmawati, Dirvi surya abbas (Author)

  1041-1054

  • pdf

• Operational Audit Analysis Or Distribution Function Of The Company PT. Medion Ardhika Bhakti

  Widya Cahyani Wibisono, Dirvi Surya Abbas (Author)

  1055-1062

  • pdf

• Influence Of Audit Tenure, Company Size, And Audit Committee Against Audit Report Lag With Specialization Moderation Variables Auditor Industry

  Tafkiyatul Cindy Aulia, Dirvi Surya Abbas (Author)

  1063-1072

  • pdf

• Analysis Of The Effect Of Transfer Pricing, Thin Capitalization And Gender Diversity On Tax Aggressivity With Corporate Social Responsibility As A Moderation Variable

  Ahmad Pebrian, Dirvi Surya Abbas (Author)

  1073-1091

  • pdf

• Influence Of Current Ratio, Inventory Turnover And Book Tax Differences On Profit Growth With Corporate Social Responsibility As A Moderation Variable

  Imma Maharani Fitriah, Dirvi Surya Abbas (Author)

  1092-1099

  • pdf

• The Influence Of The Independent Board Of Commissioners, Tax Avoidance And Institutional Ownership On Company Value Moderation By Corporate Social Responsibility

  Shalsabila Herman, Dirvi Surya Abbas (Author)

  1100-1115

  • pdf

• The Personal Financial Need And Concurrent Positions As Determinants Of Financial Statement Fraud Indication

  Rossy Agnesia, Yoremia Lestari Ginting (Author)

  1116-1126

• Sustainability In Accounting Education: A New Approach For The 21st Century

  Ickhsanto Wahyudi, Mahroji Mahroji, Tara Dita Musi Anisa (Author)

  1127-1138

  • pdf

• Improving Critical Thinking Ability Through The Project Based Learning Method In The Accounting Principles Subject

  Fauziah Rahman (Author); Sucitra Dewi (Translator); Aditya Amanda Pane (Author)

  1139-1147

• Evaluation Model Of Online Learning Behavior Of Accounting Students in Medan City Based On Distributed Cognition Theory

  Muhammad Ridha Habibi Z SE,M.Si,Ak,CA, Drs. La Hanu, M.Si , Taufik Hidayat, SE., M.Si. (Author)

  1148-1158

  • pdf

• The Effect Of Internal Control On Preventing Village Fund Fraud

  Putri Fadhilah Siregar, Putri Amalia Sari, Putri Kurnia Wardani, Dr. Deliana, S.E. Ak. M.Si. CA. (Author)

  1159-1164

  • pdf

• Investment In Research And Development After The Pandemic Covid-19 In Indonesia

  Januardi Mesakh (Author)

  1165-1171

  • pdf

• The Influence of Income Tax, Bonus Plan, Dividend Payout Ratio and Financial Performance on Income Smoothing with Managerial Ownership as Moderation

  Riesta Ayu Delia, Riesta Ayu Delia (Author)

  1172-1184

  • pdf

• The Effect Of Tax Rates, E-Filing, Taxpayer Awareness, Fiscal Services, And The Perspective Of Tax System Effectiveness On Individual Taxpayer Compliance

  Nurafifah Nurafifah, Dirvi Surya Abbas (Author)

  1185-1194

  • pdf

• Revolutionizing Learning and Development with Total Productive Maintenance (TPM): A Case Study of TPM Implementation at Sundaram Auto Components

  Ramila Devi Ram Sing , K Gangatharan (Author)

  1195-1213

  • pdf