GAAR

GAAR Issue

Vol. 4 No. 2 (2026): Mei

Current Issue

Vol. 4 No. 2 (2026)

Articles

The Influence of Tax Avoidance, Managerial Ownership and Profitability on Tax Payment Levels
Dela Puspita Sari, Anita Kusuma Dewi, Damayanti Damayanti
Pages: 1-13 https://doi.org/10.35912/gaar.v4i2.5540
181 views
| 155 downloads
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Intellectual Capital, Sustainability Report, and the Performance of Financial Sector Companies
Mimi Komalasari, Fadli Fadli
Pages: 97-109 https://doi.org/10.35912/gaar.v4i2.6230
136 views
| 155 downloads
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Determinants of Shopee Customer Satisfaction: Price, Product Quality, and Service Quality
Adit Epferiyansah, Destia Pentiana, Anita Kusuma Dewi
Pages: 123-136 https://doi.org/10.35912/gaar.v4i2.5312
125 views
| 115 downloads
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Corporate Social Responsibility, Leverage, and Firm Size on Tax Aggressiveness in Indonesia
Cici Sabrina Kirani Sani, Anita Kusuma Dewi, Eksa Ridwansyah
Pages: 51-60 https://doi.org/10.35912/gaar.v4i2.5731
171 views
| 153 downloads
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The Influence of Auditor Reputation, Firm Size, and Audit Delay on Financial Report Integrity
Ridho Ramadhanil, Eksa Ridwansyah, Rusmianto Rusmianto
Pages: 29-38 https://doi.org/10.35912/gaar.v4i2.5651
136 views
| 119 downloads
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The Effect of Audit Committee Effectiveness, Environmental Performance, and Corporate Disclosure on Carbon Emission Disclosure
Maria Marsitta Gabe Sijabat, Indah Oktari Wijayanti
Pages: 81-95 https://doi.org/10.35912/gaar.v4i2.6415
171 views
| 217 downloads
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Internal Control Systems and Follow-Up Audits of Financial Statement Quality with Government Governance as Moderating
Valentina Simatupang, Fadli Fadli
Pages: 111-122 https://doi.org/10.35912/gaar.v4i2.5407
155 views
| 137 downloads
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The Integration Effect of Technical and Psychological Aspects on Occupational Fraud Disclosure
Zulfikar Fauzan
Pages: 61-80 https://doi.org/10.35912/gaar.v4i2.6007
108 views
| 104 downloads
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Implementation of Budget Accountability to Measure Private University Financial Performance
Bahrun Arun, Masiyah Kholmi
Pages: 39-49 https://doi.org/10.35912/gaar.v4i2.4917
156 views
| 134 downloads
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The Determinants of Audit Quality: Audit Tenure, Audit Committee, and Audit Capacity Stress
Sudarmadi Sudarmadi , Sadam Lasmana
Pages: 15-28 https://doi.org/10.35912/gaar.v4i2.5709
184 views
| 172 downloads
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