Fundamental factors are important factors for investors in viewing the condition of the company. Especially the Earnings Response Coefficient is the interesting indicator for investors to watch. This study aims to analyze empirical evidence of firm size, Debt Equity Ratio, and Pr...
Open access
Research Article10.9734/ajeba/2023/v23i11981
This study is a literature review aimed at exploring the application of discretionary accruals and the motivation of Regional Incentive Funds (DID) received by local governments. Depreciation of fixed assets was chosen as a profit management technique used by local governments be...
Open access
Research Article10.9734/ajeba/2022/v22i2230730
Aims: This study aims to provide an overview of the development of tax avoidance research in Indonesia from 12 accredited national journals ranked 1 & 2. Study Design: The methods used in this research are the charting the field and analyzing the community methods. Place and...
Open access
Research Article10.9734/ajeba/2022/v22i830587
Aims: This study aims to detect fraudulent financial statements through the Fraud Hexagon approach in Indonesian SOEs period 2011-2019 Study Design: This study applied the quantiative descriptive method. Place and Duration of Study: Financial Services Authority, Period 2011-2019...
Open access
Research Article10.9734/ajeba/2022/v22i2230709