Penelitian ini dilatarbelakangi oleh kebutuhan PT XYZ untuk menekan biaya tenaga kerja akibat persaingan yang semakin ketat serta tingginya biaya produksi. Permasalahan utama yang dikaji adalah kelayakan investasi ...

The aim of this research is to investigate the efficacy of the e-Facture (e-Invoice) in improving tax compliance levels at PT. XYZ, based on the Technology Acceptance Model (TAM) theory. The objectives of the study are ...

This research aims to analyze the influence of several variables on tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange during the 2017–2023 period. The variables analyzed include ...

This study aims to evaluate the effect of diversification strategy on tax aggressiveness, with board director's incentive as the moderating variable. Utilizing secondary data obtained from the annual reports of manufacturing ...

This study aims to analyze the effect of external pressure, nature of industry, and financial target on financial statement fraud in manufacturing companies in the consumer goods subsector listed on the Indonesia Stock ...

The purpose of this study is to determine how tax avoidance is impacted by leverage, institutional ownership, executive characteristics, audit committees, and sales growth. The study uses secondary data and a quantitative ...

This study aims to analyze the effect of profitability, debt ratio, liquidity, and dividend policy on the enterprise value of LQ45 issuers listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024. Data ...

This study evaluates the expansion readiness of PT Kemilau Bintang Timur (KBT), a shrimp farming enterprise in South Sulawesi, by integrating financial planning, investment feasibility analysis, scenario modelling, and ...

This study was conducted to analyse whether there is a significant difference in company financial performance using liquidity ratio, solvency ratio, profitability ratio, and activity ratio, and company value using Q ...

The development of information technology has significantly transformed modern accounting practices, including the use of accounting software to improve efficiency and accuracy. However, not all accounting students show ...