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Sulis Rochayatun

Publications (3)

Mode of Entry Strategy on SMEs Internationalization in East Java: A Review of Literature

Sulis Rochayatun, Sudarmiatin . & Rozmiza Bidin · Asian Journal of Economics, Business and Accounting · 2022

This study review the internationalization of SMEs in East Java from a literature and empirical perspective with the aim of providing in-depth knowledge based on the existing literature and supported by empirical data generated from previous research. This study uses content anal...

Open access Research Article 10.9734/ajeba/2022/v22i1530626

Audit Committee, Firm Size on Tax Avoidance: Profitability as a Mediator

Octa Ramadina Putri & Sulis Rochayatun · Asian Journal of Economics, Business and Accounting · 2024

Aims: This study investigates tax avoidance strategies in Indonesia's property and real estate industry, considering firm size, profitability, and audit committee as variables. Study Design:  A quantitative study is used to collect data that can be measured in numbers and analyse...

Open access Research Article 10.9734/ajeba/2024/v24i61363

Determining Corporate Social Responsibility Disclosure with Firm Size as Variable Moderation

Ayu Rinelisa Prabandari, Nurul Fatimah, Sulis Rochayatun & Farahiyah Sartika · Asian Journal of Economics, Business and Accounting · 2023

This study aims to determine the effect of managerial ownership, profitability, leverage, and tax aggressiveness moderated by firm size on Corporate Social Responsibility (CSR) disclosure.                  The population in this study comprises energy sector companies listed on t...

Open access Research Article 10.9734/ajeba/2023/v23i191082