DOI: https://doi.org/10.57178/atestasi.v5i2

Published: September 30, 2022

Articles

The Role of Human Resource Management, Digital Technology, and Organizational Innovation in Optimizing Financial Management in Technology Start-Ups

904 - 918 Sri Sundari, Pantja Djati
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242

Effectiveness Government Budgeting Preparation for Regional Development Post COVID-19: Evidence from South Sulawesi Province, Indonesia

10.57178/atestasi.v5i2.323
296 - 320 Andi Nurmalasari, Sylvia Sylvia, M. Salim Sultan
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377

Impact of Internet Financial Reporting on Stock Returns and Trading Volume of Banking Stocks

10.57178/atestasi.v5i2.352
321 - 333 Rahmisyari Rahmisyari
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486

Implementation Evaluation Tax Holiday and Tax Allowance Policies on the Growth of Foreign Investment

10.57178/atestasi.v5i2.393
334 - 346 Dahliah Dahliah, Julianty Sidik Tjan, Fauziah Dwi Aulia
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1388

The Important Role of Emotional Intelligence in Supporting Auditor Performance

10.57178/atestasi.v5i2.331
347 - 361 Wahyu Maulid Adha, Darman Syarif
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771

Corporate Social Responsibility and Firm Size on Earnings Management: Financial Profitability as Mediating Variable

10.57178/atestasi.v5i2.330
362 - 377 Sunda Ariana, Setyani Dwi Lestari, Suharno Pawirosumarto, Yuwono Yuwono, Sundari Soekotjo
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773

Financial Performance on Corporate Social Responsibility Disclosure: Firm Size as Moderating Variable

10.57178/atestasi.v5i2.356
378 - 392 Muhammad Yusuf, Nurhilalia Nurhilalia, Sitti Mujahida Baharuddin, Lukman Setiawan, Abdul Haris
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628

Moderation of Good Corporate Governance: Agency Cost, Liquidity Ratio, and Leverage on Dividend Policy

10.57178/atestasi.v5i2.370
393 - 408 Nur Vita Opu, Andi Jenni Indriakati
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643

Public Ownership and Institutional Ownership on Firm Value Through Financial Performance

10.57178/atestasi.v5i2.347
409 - 425 Abdul Rahman, Arjang Arjang, Nisma Iriani, Hanadelansa
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1048

Effect of Cash Flow and Working Capital on Liquidity: The Mediation Role of Profitability

10.57178/atestasi.v5i2.353
426 - 439 Jannati Tangngisalu, Abdul Halik, Marwan Marwan, Edy Jumady
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1285

Ethical Moderation on Framing Relationships, Audit Tenure and Compliance Pressure on Audit Judgment

10.57178/atestasi.v5i2.396
440 - 455 Heni Suryanti, Muhammad Nur
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728

CAMEL Ratio on Profitability Banking performance: Case Studies of Banks in Indonesia

10.57178/atestasi.v5i2.10
456 - 468 Wastam Wahyu Hidayat
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872

Understanding the Internet as a Moderation of E-Filling System Implementation to Taxpayer Compliance

10.57178/atestasi.v5i2.449
469 - 482 Sitti Murniati, Fina Diana, Herlina Herlina, Lola Novita, Dzurriyyatil Izzah
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548

Locus of Control Moderating the Influence of Budgeting Participation on Managerial Performance

10.57178/atestasi.v5i2.354
483 - 495 Mulyana Machmud, Fyrdha Faradyba Hamzah, Nurfadila Nurfadila, Nurina Saffanah, Alien Akmalia
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1065

Moderation of Good Corporate Governance: Earnings Management and Firm Value Against Company Performance

10.57178/atestasi.v5i2.481
496 - 510 Ibrahim Ibrahim, Eldi Eldi, Amir Amir, Bunyamin Bunyamin
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599

Islamic Corporate Social Responsibility, Corporate Governance in the Relationship between Profitability and Company Value

10.57178/atestasi.v5i2.34
511 - 524 Andi Sulfati, Muslimin Kara, Amiruddin Kadir, Rika Dwi Ayu Parmitasari
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928

Competence, Accountability on Audit Quality: Auditor Ethics as Moderating Variable

10.57178/atestasi.v5i2.392
525 - 539 Nurlinda Nurlinda, Nurwanah Nurwanah
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804

Mediation Effects of Fraud Prevention on the Relationship of Internal Control, Risk Management and Organizational Performance

10.57178/atestasi.v5i2.123
540 - 555 Tuti Dharmawati, Safaruddin, Irsyad Kamal, Pandu Adi Cakranegara, Muhammad Aqshel Revinzky
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976

Iso Series Certification System on The Financial Performance and Performance

10.57178/atestasi.v5i2.487
556 - 566 Tri Widyastuti
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488

The Effect of Audit Risk and Workload on Fraud Detection Through Auditor Professional Skepticism

10.57178/atestasi.v5i2.355
567 - 581 Aldrin Akbar, Yana Ermawati, Suratini Suratini, Fahrudin Pasolo, Entar Sutisman
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923

Village Financial Management, Labor Absorption and Village Community Welfare

582 - 595 Abdul Hadi Sirat, Abdul Rahman Jannang, Irmawati Tjan
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274

Does Audit Tenure, Audit Firm Size, Audit Fee, and Competence Matter?

10.57178/atestasi.v5i2.15
596 - 615 Roselita Ramadhani Abidin, Ni Nyoman Alit Triani
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1086

Analysis of Articulation of Local Government Financial Statements

10.57178/atestasi.v5i2.604
616 - 633 Muliyadi Hamid
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441

Intellectual Capital On Firm Value Through Financial Performance

10.57178/atestasi.v5i2.613
634 - 653 A. Ratna Sari Dewi, Gunawan Gunawan, Ahmad Firman, Ridwan Ridwan, Daniel Nemba Dambe
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674

The Impact of Total Quality Management and Reward System on Managerial Performance

10.57178/atestasi.v5i2.619
654 - 667 Lilis Sulastri, Willya Achmad
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780

Tax Planning for Article 21 Income

10.57178/atestasi.v5i2.622
668 - 680 Tutty Nuryati, David Pangaribuan, Defiani Nindasari
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651

Management Audit of the Effectiveness of Human Resources in Government Organizations

10.57178/atestasi.v5i2.780
681 - 692 Supardi Supardi
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910

Personnel Management of The Indonesian National Army Air Force (TNI-AU) In Preparing To Implement Network Centric Warfare

10.57178/atestasi.v5i2.781
693 - 709 Agus Sudarya
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398

The effect of perceived benefits, ease of use and customer trust on interest reusing mobile banking services

10.57178/atestasi.v5i2.782
710 - 719 Heri Nugraha, Muhamad Ardi Nupi Hasyim
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557

Deconstructing Finance Management: A Qualitative Examination through Accounting Literature

10.57178/atestasi.v5i2.783
720 - 738 Eny lestari Widarni
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820

Analyzing Public Sector Accounting Standards: A Qualitative Synthesis of Literature

10.57178/atestasi.v5i2.785
739 - 754 Bambang Hadi Prabowo
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368

Examining the Evolution of Management Accounting: A Qualitative Review

10.57178/atestasi.v5i2.786
755 - 772 Sri Harnani
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933

Exploring the Dynamics of Managerial Accounting Practices: A Literature Review

10.57178/atestasi.v5i2.787
773 - 788 Ema Sulisnaningrum
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437

Understanding the Nexus of Human Resource Management and Financial Management: A Literature Review Perspective in Accounting

10.57178/atestasi.v5i2.788
789 - 801 Budi Sasongko
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239

Exploring Taxation Dynamics: Perceptions and Strategies in Marketing Practices

10.57178/atestasi.v5i2.789
802 - 817 Gogi Kurniawan
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339

The Impact of Tax Policy on Investment Decisions: A Case Study in the Manufacturing Industry

10.57178/atestasi.v5i2.813
818-834 Gilbert Rely
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553

Enhancing SME Success: Exploring the Nexus of Marketing Capability, Product Innovation, and Financial Performance

10.57178/atestasi.v5i2.799
835 - 843 Dede Suleman
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293

Building Trust and Leadership: The Impact of Management Control Systems and Human Resource Competence on Financial Performance. Study at Perumda BPR Garut

10.57178/atestasi.v5i2.911
844 - 860 Tita Rachtawati Santanu
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296

Strengthening Transparency and Accountability as an Effort to Prevent Deviations in the Public and Private Sectors

10.57178/atestasi.v5i2.942
861 - 873 Welly Surjono
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497

Impact of Tax Planning, Capital Structure, and Corporate Governance on Firm Performance in Indonesia's Real Estate and Construction Sectors

10.57178/atestasi.v5i2.953
874 - 886 Anne Putri, Aries Tanno, Mochammad Fahlevi
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292

Study of the Impact of Electronic Administration Policy Implementation and The Use of Artificial Intelligence on Bureaucratic Transformation in the Local Government Environment

10.57178/atestasi.v5i2.956
887 - 903 Johnson Pasaribu
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351