This study purpous to examine the effect of the fraud triangle theory in detecting fraudulent financial statements. The variables used are financial stability pressure which is proxied by ACHANGE, external pressure which is proxied by LEVERAGE, financial targets which are proxied by ROA, effective monitoring proxied by BDOUT and change of Public Accounting Firm. The population in this study are…
This study aims to analyze whether cash flow and net income can predict financial distress incompanies manufacturinglisted on the Indonesia Stock Exchange for the period 2014-2018. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange for the 2014-2018 period. The sample was selected based on the purposive sampling method in order to obtain a sampl…
This study aims to analyze and obtain empirical evidence about the effect of KAP size, audit opinion, independent committee members, and the complexity of company operations on the audit report lag. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period 2016-2019. The research population consisted of 187 companies using purposive sampl…
This study aims to analyze the effect of corporate social responsibility (CSR) on corporate tax aggressiveness. The data used is in the form of secondary data obtained from the Indonesian stock exchange website and the global reporting initiative. The independent variable used in this study is the disclousure of corporate social responsibility. While the dependent variable in this study is tax …
The purpose of this study is to analyze the effect of cash turnover, inventory turnover, and accounts receivable turnover on economic profitability in food and beverage companies on the Indonesia Stock Exchange for the 2014-2018 period. The population that is the object of this research is the food and beverage industry companies listed on the Indonesia Stock Exchange (BEI) for the period 2014-…