Articles

• Auditor Perspective in Fraud Detections Using Emotional and Spiritual Quotient

  Muhammad Fadli, Zikra Supri, Riyanti Riyanti

  1-14

  DOI: https://doi.org/10.32424/1.sar.2023.8.1.7848

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  Abstract views: 0 times | Downloaded: 0 times | Published: 2023-06-01
• The Moderating Effect of Debt to Asset Ratio (DAR) to Audit Delay

  Stefany Aurelia Souisa, Indra Satria, Eka Sudarmaji

  15-31

  DOI: https://doi.org/10.32424/1.sar.2023.8.1.8149

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  Abstract views: 0 times | Downloaded: 0 times | Published: 2023-05-31
• Financial Distress, Profitability, Capital Intensity and Tax Avoidance

  Jean Stevany Matitaputty, Raihan Gilang Ramadhan

  32-42

  DOI: https://doi.org/10.32424/1.sar.2023.8.1.8246

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  Abstract views: 0 times | Downloaded: 0 times | Published: 2023-06-03
• The Effect Family Ownership on Firm Risk: The Role of Professional CEO

  Wery Andriani, Ancella Anitawati Hermawan

  43 - 58

  DOI: https://doi.org/10.32424/1.sar.2023.8.1.8883

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  Abstract views: 0 times | Downloaded: 0 times | Published: 2023-06-21
• The Influence of Audit Committee and Intellectual Capital on Company Value: The Role of Company Performance

  Winky Trisiya Fitri, Zumratul Meini

  59-75

  DOI: https://doi.org/10.32424/1.sar.2023.8.1.8168

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  Abstract views: 0 times | Downloaded: 0 times | Published: 2023-07-08
• The Impact Of Environmental, Social and Governance on Corporate Value: The Role Of Real Earning Management As Moderating Variable

  Adzhana Adlah, Rahmat Febrianto

  76 - 90

  DOI: https://doi.org/10.32424/1.sar.2023.8.1.8270

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  Abstract views: 0 times | Downloaded: 0 times | Published: 2023-07-17
• The Influence of Transfer Pricing, Capital Intensity and Independent Commissioner on Tax Aggressiveness

  Natasha Valencia, Rini Handayani

  91 - 102

  DOI: https://doi.org/10.32424/1.sar.2023.8.1.8866

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  Abstract views: 0 times | Downloaded: 0 times | Published: 2023-08-03
• The Effect of Intellectual Capital and Good Corporate Governance (GCG) on Firm Value With Financial Distress As Intervening Variable

  Irmanisa Ikhwani Tanjung, Hendrian Hendrian, Ira Geraldina

  103 - 118

  DOI: https://doi.org/10.32424/1.sar.2023.8.1.8465

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  Abstract views: 0 times | Downloaded: 0 times | Published: 2023-08-07
• The Impact of Corporate Social Responsibility Disclosure and Company Size on Company Financial Performance: The Role of Intellectual Capital as Moderating Variable

  Atiqah Atiqah, Prillya Nurul Akbari, Yusro Rahma

  119 - 135

  DOI: https://doi.org/10.32424/1.sar.2023.8.1.8618

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  Abstract views: 0 times | Downloaded: 0 times | Published: 2023-08-09