Vol. 4 No. 2 (2024): Oktober

Articles

• Intellectual Capital Thrives, Tax Audit Drives? The Moderating Role of Information and Technology on Tax Audit Quality

  Amalia Yusrifalda, Amrie Firmansyah

  126-142

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• The Impact of Internal Control Systems, Regional Financial Accounting Systems, and Information Technology Utilization on the Quality of Financial Reports in Local Government

  Zalsa Bila Maulida Kemal Chair, Tarjo

  143-151

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• The Influence of Profitability, Leverage, Liquidity, and Capital Intensity on Tax Avoidance with Firm Size as a Moderating Variable

  Natasha Oktari, Nella Yantiana, Helisa Noviarty

  152-161

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• Management Control System in Higher Education Institutions and Its Role on Performance: Does Gender Matter?

  Hafiez Sofyani, Tiyas Puji Utami , Indah Yani

  162-177

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• Strategic Ownership Dynamics: Unveiling the Impact of Business Strategy and Performance on LQ 45 Manufacturing Stock Prices

  Prima Ayu Novita Junianto, Anak Agung Gde Satia Utama

  178-194

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• Determinants of Dividend Policy and Their Implications for Firm Value Using the Signaling Model

  Nadia Ayuni Putri, Akhmad Hitten, Elok Heniwati

  195-209

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