Articles

• Analysis Of The Effect Of Profitability Ratio On Return On Assets In PT. Bank Sumut

     Muhammad Rispan Affandi, Asianna Martini Simarmata

  90-99

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  DOI : https://doi.org/10.47663/abep.v8i1.263
• Effect of Auditor Swicthing, Audit Opinion and Profit and Loss on Audit Report Lag in Transportation Sub-Sector Service Companies Listed on the Indonesia Stock Exchange

     Yesselyn Natalie

  100-112

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  DOI : https://doi.org/10.47663/abep.v8i1.264
• The Effect of Modern Tax Administration System and Quality of Tax Service on Motivation to Pay Taxes at the Medan Polonia Pratama Tax Service Office

     Veronica Fransisca

  113-124

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  DOI : https://doi.org/10.47663/abep.v8i1.265
• The Influence of Human Resources Competence, Quality of Accounting Information Systems, and Internal Control Systems on the Quality of Financial Reports in the Humbang Hasundutan Regency Government

     Mega Manullang, Azizul Kholis, Zahri Fadli

  125-145

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  DOI : https://doi.org/10.47663/abep.v8i2.267
• The Effect of Independence, Due Professional Care and Accountability on Audit Quality at the Pematangsiantar City Inspectorate

     Hanna Gloria Girsang, Anggriyani, Azizul Kholis

  146-155

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  DOI : https://doi.org/10.47663/abep.v8i2.268
• Fraud Triangle Analysis In Detecting Fraud In The Financial Statements Of Manufacturing Companies Listed On Idx 2018-2020

     Surbakti Karo-karo

  156-176

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  DOI : https://doi.org/10.47663/abep.v8i2.269