SAR (Soedirman Accounting Review): Journal of Accounting and Business issue twice a year (June and December). This journal focuses on the empirical research and research review related on accounting, finance and business that are relevant for the development of the theory and practice of accounting in Indonesia. SAR covered various of research approach, namely: quantitative, qualitative and mixed method. SAR focuses related on various themes, topics and aspects of accounting and business, including (but not limited) to the following topics: Financial Accounting, Public Sector Accounting, Management Accounting, Sharia Accounting and Financial Management, Auditing, Corporate Governance, Behavioral Accounting (Including Ethics and Professionalism), Financial Management, Accounting (Ethics) Education, Taxation, Capital Markets and Investments, Accounting for Banking and insurance, Accounting Information Systems.

2541-6839 (PRINT) / 2598-0718 (ONLINE)

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Vol 9 No 01 (2024): June 2024

Published: 2024-03-13

DIVIDEND POLICY: ARE AGENCY COSTS AND R&D INVESTMENTS IMPORTANT?

Arie Widya Kafitasari, Annisa Ilma Hartikasari, Azmi Fitriati, Bima Cinintya Pratama

01-17

A BIRD'S-EYE VIEW: STUDENT INSIGHTS ON AUDITORS AND THE AUDITING PROFESSION

Khadija Hamed AL Hashimi, Rahaf Salman AL Mazidi, Mohammed Muneerali Thottoli

18-31

THE DETERMINANT OF EFFECTIVE TAX RATE FOR CORPORATE TAXPAYERS

Anggrieta Arzeni Gatra Putri, Heri Yanto

61 - 75

Relationship Between Financial Distress and Earnings Management

Inayatul Sabilla Azahro, Diah Hari Suryaningrum

76 - 87

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Soedirman Accounting Review