Articles

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

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

  01-17

  DOI: https://doi.org/10.32424/1.sar.2024.9.01.11123

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  Abstract views: 0 times | Downloaded: 0 times | Published: 2024-03-12
• 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

  DOI: https://doi.org/10.32424/1.sar.2024.9.01.10617

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  Abstract views: 0 times | Downloaded: 0 times | Published: 2024-04-11
• DYNAMICS OF TAX EVASION IN INDONESIAN SMES: TAX RATES, SELF-ASSESSMENT SYSTEMS, AND TAX MORALE

  William Widjaja, Michael Michael

  32 - 46

  DOI: https://doi.org/10.32424/1.sar.2024.9.01.11665

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  Abstract views: 0 times | Downloaded: 0 times | Published: 2024-05-22
• ECO-EFFICIENCY, GREEN INNOVATION AND CARBON EMISSION DISCLOSURE ON COMPANY VALUE IN HIGH PROFILE INDUSTRIAL COMPANIES

  Sunarto - -, Yanti -, Ade Trisyanto

  47 - 60

  DOI: https://doi.org/10.32424/1.sar.2024.9.01.11915

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  Abstract views: 0 times | Downloaded: 0 times | Published: 2024-06-03
• THE DETERMINANT OF EFFECTIVE TAX RATE FOR CORPORATE TAXPAYERS

  Anggrieta Arzeni Gatra Putri, Heri Yanto

  61 - 75

  DOI: https://doi.org/10.32424/1.sar.2024.9.01.11777

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  Abstract views: 0 times | Downloaded: 0 times | Published: 2024-06-11
• Relationship Between Financial Distress and Earnings Management

  Inayatul Sabilla Azahro, Diah Hari Suryaningrum

  76 - 87

  DOI: https://doi.org/10.32424/1.sar.2024.9.01.11891

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  Abstract views: 0 times | Downloaded: 0 times | Published: 2024-06-11
• CARBON EMISSION DISCLOSURE IN INDONESIA: PERSPECTIVE OF STAKEHOLDER THEORY

  Magfira Izzania, Aenun Hardianingsih, Endang Nurzanah, Janiman Janiman

  88 - 98

  DOI: https://doi.org/10.32424/1.sar.2024.9.01.11827

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  Abstract views: 0 times | Downloaded: 0 times | Published: 2024-07-05
• Artificial Intelligence in Accounting: Implications for Practices and Education

  Kiky Srirejeki, Jian Liang

  99 - 110

  DOI: https://doi.org/10.32424/1.sar.2024.9.01.12512

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  Abstract views: 0 times | Downloaded: 0 times | Published: 2024-07-09
• Increasing Entrepreneurial Interest through Entrepreneurship Education: The Important Role of Self-Efficacy

  Hengky Widhiandono, Diastuti Yuliawati

  111-124

  DOI: https://doi.org/10.32424/1.sar.2024.9.01.13164

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  Abstract views: 0 times | Downloaded: 0 times | Published: 2024-10-04
• THE INFLUENCE OF PERSONAL CHARACTERISTICS AND SUBJECTIVE NORMS ON WHISTLEBLOWING INTENTIONS WITH RELIGIOSITY AS A MODERATING VARIABLE

  Juan Ferdinand Aditya Pratama

  125 - 140

  DOI: https://doi.org/10.32424/1.sar.2024.9.01.13844

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  Abstract views: 0 times | Downloaded: 0 times | Published: 2024-12-09