Articles

• Book Tax Difference dan Volatilitas Arus Kas terhadap Persistensi Laba dengan Ukuran Perusahaan sebagai Variabel Moderasi

  Nastya Chila Zarabiyu, Jasman Jasman

  1-12

  DOI: https://doi.org/10.32424/1.sar.2022.7.1.5758

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  Abstract views: 0 times | Downloaded: 0 times | Published: 2022-06-30
• The Effect of Audit Fee and Machiavellianism on Auditor Independence with Professional Ethics as a Moderating Variable

  Mujiono Mujiono, Jonnardi Jonnardi

  13-23

  DOI: https://doi.org/10.32424/1.sar.2022.7.1.5836

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  Abstract views: 0 times | Downloaded: 0 times | Published: 2022-06-30
• Kesiapan Perusahaan dalam Penerapan Balance Scorecard: Studi Kasus Pada PT A

  Catherine Nathaniela Lianto, Fidelis Arastyo Andono

  24-34

  DOI: https://doi.org/10.32424/1.sar.2022.7.1.5704

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  Abstract views: 0 times | Downloaded: 0 times | Published: 2022-06-30
• Intellectual Capital Affects Earnings Quality With Earnings Management as Intervening Variables

  Annabelle Deva Kalalo, Sofian Sofian

  35 - 50

  DOI: https://doi.org/10.32424/1.sar.2022.7.1.6749

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  Abstract views: 0 times | Downloaded: 0 times | Published: 2022-06-30
• Potensi Kebangkrutan Pada Pra-Pandemi dan Masa Pandemi serta Pengaruhnya Terhadap Profitabilitas

  Nurul Safura, Sugih Sutrisno Putra

  51-62

  DOI: https://doi.org/10.32424/1.sar.2022.7.1.6366

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  Abstract views: 0 times | Downloaded: 0 times | Published: 2022-06-30
• Factors Affecting The Acceptance of Going Concern Audit Opinions (Study on Companies Listed on IDX)

  Irvan Pratama Saputra

  63 - 73

  DOI: https://doi.org/10.32424/1.sar.2022.7.1.5762

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  Abstract views: 0 times | Downloaded: 0 times | Published: 2022-10-28