There is a conceptual problem in the adequate application of internal audit and internal
control in the real business of the marketing environment. Although both of these managerial …

This paper aims to examine the influence of tax avoidance towards tax ratio after
implementing Tax Amnesty of firms listed in Indonesian Stock Exchange in Banten. This …

The study aims to assess and analyze the effect of loopholes, the tax administration, the tax
policies, the tax regulation comprehension and the taxpayer moral on tax planning. The …

This study aims to examine the effect of internal audit, internal control on fraud (Fraud). This
research is a type of quantitative research, data is collected from distributing questionnaires …

Purpose: Financial performance is the main standard in a company. This study aims to
analyze the influence of Characteristics of Female Directors which investigates the …

The goal of this paper is to address whether the expanded audit report influenced Earnings
Management (EM) in the Brazilian Capital Market. According to previous literature, we …

This study aims to examine the effect of book tax differences, operating cash flow, and
company size on earnings persistence in mining companies listed on the Indonesia Stock …

ORIGINALITY/VALUE: This research finding is helpful for corporate governance in
maximizing investment strategies. The consideration of the value of internal control is also a …

The purpose of this research is to investigate the role of enterprise risk management (ERM),
Big4 auditors and firm characteristics on firm value. This population study was conducted in …

This study aims to analyze the effect of Financial Performance on Hedging Decisions with
Financial Distress as a moderating variable. Hedging decisions are measured based on …