Articles

• Analysis of the Impact of Cost of Goods Sold (HPP) and Operating Expenses on Net Profit Sales

     Putri Wahyuni

  128-141

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  Abstract views: 863 times | PDF downloaded: 686 times | Published: 2021-09-07

  DOI : https://doi.org/10.47663/abep.v7i2.189
• The Effect of Deferred Tax Assets and Deferred Tax Expense on Earnings Management in Banking Sub-Sector Service Companies and Financing Institutions

     Anton Eka Saputra

  142-153

  • PDF
  Abstract views: 483 times | PDF downloaded: 294 times | Published: 2021-09-08

  DOI : https://doi.org/10.47663/abep.v7i2.193
• The Effect of Company Size, Leverage and Tax Avoidance on Cash Holding in Manufacturing Companies on the Indonesia Stock Exchange in 2018 -2020

     Kornelius Harefa, Nasirwan

  154-170

  • PDF
  Abstract views: 932 times | PDF downloaded: 729 times | Published: 2021-09-08

  DOI : https://doi.org/10.47663/abep.v7i2.206
• The Influence of Company Size, Working Capital Management, Growth, Liquidity and Solvency on Profitability in the Financial Sub-Sector of Banks Listed on the Indonesia Stock Exchange for the Period of 2017- 2019

     Ninta Katharina, parsaoran habeahan habeahan, Iwan Tambunan

  171-181

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  Abstract views: 219 times | PDF downloaded: 128 times | Published: 2021-09-13

  DOI : https://doi.org/10.47663/abep.v7i2.192
• The Effect of Auditor Independence and Professionalism on Audit Quality at a Public Accounting Firm in Medan

     Yonson Pane

  182-196

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  Abstract views: 290 times | PDF downloaded: 145 times | Published: 2021-09-13

  DOI : https://doi.org/10.47663/abep.v7i2.190
• Analysis of Intellectual Capital Disclosure Practices

     yuni shara

  197-207

  • PDF
  Abstract views: 198 times | PDF downloaded: 138 times | Published: 2021-09-13

  DOI : https://doi.org/10.47663/abep.v7i2.175
• Analysis of Audit Quality at Public Accounting Firm Kanaka Puradiredja

     Frenky Situmorang

  208-218

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  Abstract views: 215 times | PDF downloaded: 126 times | Published: 2021-09-13

  DOI : https://doi.org/10.47663/abep.v7i2.210
• Implementation of tax amnesty, taxpayer compliance and tax knowledge on tax receipt at KPP kanwil DJP North Sumatra

     Muhammad Arief, Diena Fadhilah

  219-229

  • PDF
  Abstract views: 169 times | PDF downloaded: 115 times | Published: 2022-02-16

  DOI : https://doi.org/10.47663/abep.v7i2.212
• The Impact of Restaurant Tax, Hotel Tax, and Entertainment Tax on Medan City's Regional Original Income

     Yogi Rahman Feriza Ginting, Vanessa, Putri Wahyuni, Tri Wulandari

  230-247

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  Abstract views: 263 times | PDF downloaded: 64 times | Published: 2025-07-14

  DOI : https://doi.org/10.47663/abep.v7i2.715
• The Effect of Data Manipulation Fraud Detection and Budget Implementation on the Quality of Financial Reporting in Mining Companies Listed on the Indonesia Stock Exchange

     Fitri yani, Jesselyn, Susan Grace V Nainggolan, Frenky Situmorang

  248-264

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  Abstract views: 110 times | PDF downloaded: 54 times | Published: 2025-07-14

  DOI : https://doi.org/10.47663/abep.v7i2.716