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Menampilkan 1–3 dari 3 artikel
The Effect of Sustainable Business Practices on Company Profitability: Evidence From the Asia Sustainability Reporting Rating (ASRRAT)
Putu Rosayanti
; I Ketut Suryanawa
; I Ketut Sujana
; Ni Ketut Lely Aryani Merkusiwati
International Journal of Management
Vol 2
, No 4
(2025)
This study aims to analyze the effect of sustainable business practices, as measured through the disclosure of economic, environmental, and social aspects based on the Global Reporting Initiative (GRI) Standards 2016, on the profitability of companies participating in the Asia Sustainability Reporting Rating (ASRRAT) during the 2018–2024 period. The growing awareness of sustainability has encouraged companies not only to pursue profit but also to consider their impact on the environment and soci...
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The Relationship Between Tax Morale, Tax Fairness, and Tax Complexity on Tax Compliance of MSME Taxpayers in Denpasar City
Anasthasia Regina Sukma
; I Ketut Sujana
International Journal of Economics, Management and Accounting
Vol 2
, No 4
(2025)
Taxpayer compliance plays a crucial role in increasing state revenue and supporting national economic development. This study aims to examine the relationship between tax morale, tax fairness, and tax complexity on the compliance of MSME taxpayers in Denpasar City. The research was conducted on MSME taxpayers who are actively registered with the Department of Cooperatives and MSMEs of Denpasar City. A purposive sampling technique was used to select a sample of 100 respondents from a total popula...
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The Influence of Real and Accrual Earnings Management on Idiosyncratic Risk With Good Corporate Governance as A Moderating Variable
Sang Agus Andy Surya Dharma
; I Gusti Ngurah A Suaryana
; I Ketut Sujana
; Made Gede Wirakusuma
Proceeding of the International Conference on Economics, Accounting, and Taxation
Vol 1
, No 2
(2024)
This study investigates the impact of real and accrual earnings management on idiosyncratic risk, with a focus on the moderating role of good corporate governance, proxied by managerial ownership, in manufacturing firms listed on the Indonesia Stock Exchange from 2020 to 2022. Using moderated regression analysis, the findings reveal that both real and accrual earnings management practices negatively affect idiosyncratic risk, suggesting that earnings management may serve as a risk mitigation too...
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