{"title":"The Role Of Timeliness in Providing Audit Opinions of Local Government Financial Report","authors":"Rizki Fani Sabella, Ina Mutmainah","doi":"10.32424/1.sar.2022.7.2.6427","DOIUrl":"https://doi.org/10.32424/1.sar.2022.7.2.6427","url":null,"abstract":"The audit opinion on local government financial report is a professional opinion of The Audit Board of the Republic of Indonesia (BPK) as a form of appreciation for the quality of the accountability report presented by the regional government regarding the implementation of the Local Government Budget (APBD). This study discusses the influence of government accounting standards, internal control systems, follow-up recommendations, timeliness","PeriodicalId":129264,"journal":{"name":"SAR (Soedirman Accounting Review): Journal of Accounting and Business","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133080148","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"THE EFFECT OF CAPITAL INTENSITY, LEVERAGE, AND INSTITUTIONAL OWNERSHIP ON TAX AVOIDANCE WITH PROFITABILITY AS A MODERATION VARIABLE","authors":"","doi":"10.32424/1.sar.2022.7.2.7339","DOIUrl":"https://doi.org/10.32424/1.sar.2022.7.2.7339","url":null,"abstract":"","PeriodicalId":129264,"journal":{"name":"SAR (Soedirman Accounting Review): Journal of Accounting and Business","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128695537","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"RELIGIOSITY AND TAX COMPLIANCE: DOES TAX KNOWLEDGE IS MATTER?","authors":"","doi":"10.32424/1.sar.2022.7.2.6975","DOIUrl":"https://doi.org/10.32424/1.sar.2022.7.2.6975","url":null,"abstract":"","PeriodicalId":129264,"journal":{"name":"SAR (Soedirman Accounting Review): Journal of Accounting and Business","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114453781","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Factors Affecting The Acceptance of Going Concern Audit Opinions (Study on Companies Listed on IDX)","authors":"","doi":"10.32424/1.sar.2022.7.1.5762","DOIUrl":"https://doi.org/10.32424/1.sar.2022.7.1.5762","url":null,"abstract":"","PeriodicalId":129264,"journal":{"name":"SAR (Soedirman Accounting Review): Journal of Accounting and Business","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126536856","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Intellectual Capital Affects Earnings Quality With Earnings Management as Intervening Variables","authors":"","doi":"10.32424/1.sar.2022.7.1.6749","DOIUrl":"https://doi.org/10.32424/1.sar.2022.7.1.6749","url":null,"abstract":"","PeriodicalId":129264,"journal":{"name":"SAR (Soedirman Accounting Review): Journal of Accounting and Business","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116752241","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Book Tax Difference dan Volatilitas Arus Kas terhadap Persistensi Laba dengan Ukuran Perusahaan sebagai Variabel Moderasi","authors":"","doi":"10.32424/1.sar.2022.7.1.5758","DOIUrl":"https://doi.org/10.32424/1.sar.2022.7.1.5758","url":null,"abstract":"","PeriodicalId":129264,"journal":{"name":"SAR (Soedirman Accounting Review): Journal of Accounting and Business","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115561578","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Kesiapan Perusahaan dalam Penerapan Balance Scorecard: Studi Kasus Pada PT A","authors":"","doi":"10.32424/1.sar.2022.7.1.5704","DOIUrl":"https://doi.org/10.32424/1.sar.2022.7.1.5704","url":null,"abstract":"","PeriodicalId":129264,"journal":{"name":"SAR (Soedirman Accounting Review): Journal of Accounting and Business","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132317751","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Effect of Audit Fee and Machiavellianism on Auditor Independence with Professional Ethics as a Moderating Variable","authors":"","doi":"10.32424/1.sar.2022.7.1.5836","DOIUrl":"https://doi.org/10.32424/1.sar.2022.7.1.5836","url":null,"abstract":"","PeriodicalId":129264,"journal":{"name":"SAR (Soedirman Accounting Review): Journal of Accounting and Business","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129910410","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Potensi Kebangkrutan Pada Pra-Pandemi dan Masa Pandemi serta Pengaruhnya Terhadap Profitabilitas","authors":"","doi":"10.32424/1.sar.2022.7.1.6366","DOIUrl":"https://doi.org/10.32424/1.sar.2022.7.1.6366","url":null,"abstract":"","PeriodicalId":129264,"journal":{"name":"SAR (Soedirman Accounting Review): Journal of Accounting and Business","volume":"54 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116799292","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Pengaruh Faktor Keuangan, Tata Kelola Perusahaan dan Agresivitas Pajak terhadap Pengungkapan CSR","authors":"","doi":"10.32424/1.sar.2021.6.2.3943","DOIUrl":"https://doi.org/10.32424/1.sar.2021.6.2.3943","url":null,"abstract":"","PeriodicalId":129264,"journal":{"name":"SAR (Soedirman Accounting Review): Journal of Accounting and Business","volume":"54 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124265497","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}