Vol. 7 No. 2 (2021): Edisi September

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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• 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

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• The Effect of Company Size, Leverage and Tax Avoidance on Cash Holding in Manufacturing Companies on the Indonesia Stock Exchange in 2018 -2020

  Azizul Kholis, Kornelius Harefa, Nasirwan

  154-170

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• 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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• 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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• Analysis of Intellectual Capital Disclosure Practices

  yuni shara

  197-207

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• Analysis of Audit Quality at Public Accounting Firm Kanaka Puradiredja

  Frenky Situmorang

  208-218

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• Implementation of tax amnesty, taxpayer compliance and tax knowledge on tax receipt at KPP kanwil DJP North Sumatra

  Muhammad Arief, Diena Fadhilah

  219-229

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• 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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• 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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