Vol. 1 No. 6 (2022): August 2022

Articles

• The Effect of Leverage, Firm Size, Profitability and Political Connections on Income Smoothing

  Windy Angraeni, Elvin Bastian, Tri Lestari

  532-535

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  Abstract View: 921 | DOI : https://doi.org/10.54408/jabter.v1i6.93
  

• Effectiveness of The Audit Program, Integrity and The Government Internal Control System on Prevention of Fraud in The Procurement of Goods and Services

  Daning Ayu Ningsih, Helmi Yazid, Dadan Ramdhani

  536-552

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  Abstract View: 653 | DOI : https://doi.org/10.54408/jabter.v1i6.107
  

• Transfer Pricing Policy: The Role of Taxes, Incentive Tunneling and Bonus Mechanism

  Elfaumi Farkhah, Agus Ismaya Hasanudin, Tri Lestari

  553-565

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  Abstract View: 417 | DOI : https://doi.org/10.54408/jabter.v1i6.101
  

• Root Cause Analysis Using Fishbone Diagram: Company Management Decision Making

  Siti Holifahtus Sakdiyah, Nurafni Eltivia, Aang Afandi

  566-576

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  Abstract View: 13027 | DOI : https://doi.org/10.54408/jabter.v1i6.103
  

• The Influence of Internal Audit, Capital Structure, Independent Board of Commissioners and Institutional Ownership on the Financial Performance of Banking Sector Companies Listed on the IDX for the 2018-2020 Period

  Ulfa Khairunnisa, Helmi Yazid, Iis Ismawati

  577-593

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  Abstract View: 326 | DOI : https://doi.org/10.54408/jabter.v1i6.105
  

• Tax Planning: Theory and Modeling

  Saadia Kouroub, Lahcen Oubdi

  594-613

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  Abstract View: 2959 | DOI : https://doi.org/10.54408/jabter.v1i6.100
  

• Tax Aggressiveness: The Role of Capital Intensity and Inventory Intensity with Leverage as Intervening

  Elin Marlina, Agus Ismaya Hasanudin, Windu Mulyasari

  614-632

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  Abstract View: 618 | DOI : https://doi.org/10.54408/jabter.v1i6.97
  

• Innovation, CSR, Work Environment, Company Reputation Financial Performance with Strategic Objectives as Mediation Variables

  Mutia Rizky Septiani, Tubagus Ismail, Munawar Muclish

  633-652

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  Abstract View: 168 | DOI : https://doi.org/10.54408/jabter.v1i6.98
  

• The Influence of Independency, Professionalism, and Integrity on Fraud Prevention with Leadership Style As Moderating Variable

  Yunita Sari, Helmi Yazid, Muhammad Taqi

  653-666

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  Abstract View: 710 | DOI : https://doi.org/10.54408/jabter.v1i6.102
  

• The Role Of Government Spending In Education Inequality: Evidence From Indonesia With A Panel Data Analysis

  Sugeng Setyadi

  667-675

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  Abstract View: 458 | DOI : https://doi.org/10.54408/jabter.v1i6.126