The 3rd issue of the Contemporary Journal on Business and Accounting (CjBA) Vol.2 No. 1 (2022) publication of scientific studies on contemporary issues of business and accounting as well as other relevant topics and issues in various research methodologies. CjBA is published by the Institute for Transparency and Public Accountability (INSPIRING).
DOI: https://doi.org/10.58792/cjba.v2i1
Published: 2023-02-06
Articles
THE INFLUENCE OF REGIONAL FINANCIAL ACCOUNTING SYSTEM UNDERSTANDING AND INFORMATION TECHNOLOGY SYSTEM UTILIZATION ON INFORMATION QUALITY OF LOCAL GOVERNMENT FINANCIAL STATEMENTS WITH USER EXPERTISE AS MODERATION VARIABLE
DOI : https://doi.org/10.58792/cjba.v2i1.19
Tenriwaru Tenriwaru, Ulya Aulia, Nurfadila NurfadilaPages 1-16
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FACTORS INFLUENCING THE OCCURRENCE OF FRAUDULENT FINANCIAL REPORTING: PERSPECTIVE OF FRAUD PENTAGON THEORY
DOI : https://doi.org/10.58792/cjba.v2i1.20 Budiman Teri, Ratna Ayu Damayanti, Sri SundariPages 17-32
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ROLE OF THE INDEPENDENT COMMISSIONER IN RELATIONSHIP FAMILY OWNERSHIP AND COMPANY SIZE ON COMPANY VALUE
DOI : https://doi.org/10.58792/cjba.v2i1.21 Paulus TangkePages 33-56
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INTERNAL CONTROL SYSTEM AND ORGANIZATIONAL COMMITMENT TO REGIONAL GOVERNMENT MANAGERIAL PERFORMANCE
DOI : https://doi.org/10.58792/cjba.v2i1.22 Nur Azizah Basmar, Muhammad Zulfikar RosihanPages 56-69
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ACADEMIC FRAUD BEHAVIOR OF ACCOUNTING STUDENTS: FRAUD DIAMOND DIMENSIONS
Empirical Study On Atma Jaya Makassar University Students
DOI :
https://doi.org/10.58792/cjba.v2i1.23
Ana Mardiana, Anthony HollyPages 70-91
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THE EFFECT OF TAX SERVICE QUALITY, APPLICATION OF E-REGISTRATION AND E-FILING ON THE LEVEL OF TAXPAYER SATISFACTION OF PERSONAL PERSONS AT THE TAX SERVICE OFFICE PRATAMA MAKASSAR SELATAN
DOI : https://doi.org/10.58792/cjba.v2i1.24 Muhammad Irfan Lukman, Tenriwaru Tenriwaru, Kirana IkhtiariPages 92-101
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