Vol 9, No 1 (2022)

March 2022

Table of Contents

Front Matter

Front Matter
 
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i-iv

Articles

Transfer Pricing Aggressiveness in Indonesia: Multinationality, Tax Haven, and Intangible Assets
Ferry Irawan, Imla Amelia Ulinnuha
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1-18
Audit Tenure, Audit Independence, Audit Committee Independence, Board Independence, and Audit Quality in the Listed Deposit Money Banks in Nigeria: The Moderating Effect of Institutional Ownership
Saratu Yakubu Haruna, Hussaini Bala, Muhammad Sani Bello
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19-36
University Ranking and Information Disclosure: The Case of Indonesia
Sri Pujiningsih, Helianti Utami
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37-50
Financial Reporting Quality, Tax Avoidance, Debt Maturity, and Investment Efficiency: The Moderating Role of Corporate Social Responsibility Disclosure
Riandi Satria Sukarno, Amrie Firmansyah, Pramuji Handra Jadi, Eta Fasita, Wahyudi Febrian, Deddy Sismanyudi
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51-72
Financial Distress, Size, Age, and Corporate Social Responsibility Disclosure: Empirical Study From Indonesia Before and During the COVID-19 Pandemic
Kiki Satria Hutama Putra, Ersa Tri Wahyuni, Tettet Fitrijanti
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73-88
Local Government Capital Expenditure, Internal Supervision, Wealth and Human Development: Evidence from Indonesia
Jopinus Saragih
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89-106
Financial Literacy and Financial Planning and Control Level in Micro, Small and Medium Enterprise: The Mediating Role of Proactive Employees
Zulfatun Ruscitasari, Febriani Wahyusari Nurcahyanti, Dimas Wibisono
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107-120
Linking Islamic Corporate Social Responsibility, Sharia Governance Practices, and Earnings Management in the Islamic Banks
Muhfiatun Muhfiatun, Prasojo Prasojo, Dwi Marlina Wijayanti, Tettet Fitrijanti
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121-134