Vol. 7 No. 1 (2023)

Articles

• The Effect of Human Resources Capabilities, Application of Systems of Internal Control, and The Use of Information Technology on The Quality of Local Government Accountability Report

  Firda Idzdiana, Ratno Agriyanto, Firdha Rahmiyanti

  1-13

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• Determinants of Accounting Conservatism

  Herma Wiharno, Amir Hamzah, Reza Hibar Pangestu

  14-27

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• Machiavellian Behavior in Auditor Ethics and Professionalism: Cognitive Moral Development Study Approach

  Suham Cahyono, Erina Sudaryati

  28-44

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• Triple-Entry Accounting Based on Blockchain Technology: How Can It Be Implemented in Indonesia?

  Ananta Wahyu Sasongko, Putriana Sriwijianingsih, Farhani Kautsar Nugraha

  45-56

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• Impact of Tax Avoidance, State Ownership, Foreign Ownership, and Firm Size to Firm Value in Indonesia

  Sindy Sindy, Dea Tiara Monalisa Butar-Butar

  57-69

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• Can The Presence of Women in Corporate Governance Reduce Earnings Management Practices?

  Windy Aulia Anggranee, Nico Alexander

  70-84

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• Factors Affecting Accounting Students Career Selection Interests as Public Accountants

  Grischa Jovanka, Indra Arifin Djashan

  85-98

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• Determinants That Influence Audit Delay

  Kennardi Tanujaya, Sinta Nuriah

  99-116

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