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Researches

The Determinant Factors Of Tax Consultant’S Ethical Decision Making

Maria Stefani Osesoga, S.E., MBA

The study aims to determine the effect of Machiavellianism, perception of the importance of ethics and social responsibility, ethical considerations and experience toward ethical decision making by...

Impact of Selected Factors Towards Shareholder Value Creation

Karina Harjanto, S.E., M.Sc.

The purpose of this research was to obtain empirical evidence about the effect of capital structure, Good Corporate Governance, Free Cash Flow, and audit quality towards shareholder value creation....

The Determinants of Income Smoothing

Karina Harjanto, S.E., M.Sc.

The purpose of this research is to obtain empirical evidence about the effect of profitability, financial, dividend payout ratio and firm size towards income smoothing. The dependent variable of th...

The Determinant Factors Affecting Auditor’S Ability To Detect Fraud

Ratnawati Kurnia, Ak., M.Si., CPA

Auditor has responsibility to give audit opinion and identify whether the financial statements are free from material misstatement caused by fraud. The purpose of this research is to analyze the ef...


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