Vol. 26 No. 2 (2023): EQUITY

Articles

• The Moderating Effect of Financial Distress in The Relationship Between Debt Covenant And Political Cost Towards Accounting Conservatism Implementation: An Empirical Analysis From SOEs in Indonesia

  Allan Ramadhan, Husnah Nur Laela Ermaya

  121-134

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• Corporate Social Responsibility, Koneksi Politik, dan Kompensasi Manajemen Terhadap Penghindaran Pajak: Studi Analisis Meta

  Wa Ode Musmiarny Nilammadi, Adinda Suci Cahya Ningtyas, Dewi Prastiwi

  135-148

  • PDF (Bahasa Indonesia)

• The Influence of Green Innovation, Sustainability Reports, and Going Concern Opinion on Company Value

  Sylvia Putri Anggraini, Dianwicaksih Arieftiara

  149-172

  • PDF (Bahasa Indonesia)

• Pengaruh Etika dan Pengalaman Auditor dalam Penentuan Tingkat Materialitas Audit

  Dodi Eko Prasetyo, Miftha Nabila, Zumratul Meini

  173-192

  • PDF (Bahasa Indonesia)

• The Effect of Sustainability Report Disclosure on Firm Value

  Kusharyanti Kusharyanti, Puput Melati Simamora

  193-205

  • PDF