Items where Division is "Ilmu Akuntasi" and Year is 2025

A

ANGGRAENI, DEWI (2025) FAKTOR RASIONAL DAN IRASIONAL TERHADAP KEPUTUSAN INVESTASI SAHAM DIMODERASI OLEH TEKNOLOGI INFORMASI DI INDONESIA = RATIONAL AND IRRATIONAL FACTORS INFLUENCING STOCK INVESTMENT DECISIONS MODERATED BY INFORMATION TECHNOLOGY IN INDONESIA. Disertasi thesis, Universitas Hasanuddin.

ARIF, WIDYANTONO (2025) Islamic Banking Intellectual Capital, Sharia Governance, Compliance dan Firm Performance: Sebuah Formulasi Value Added Intellectual Coefficient = Islamic Banking Intellectual Capital, Sharia Governance, Compliance and Firm Performance: As Formulation is Value Added Intellectual Coefficient. Disertasi thesis, Universitas Hasanuddin.

ARIFUDDIN, ANDRIYANI (2025) Pengaruh Pengetahuan Perpajakan, Mekanisme Pembayaran Pajak, Dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak (Studi Pada Wajib Pajak Orang Pribadi Di Kantor Pelayanan Pajak Pratama Makassar Utara) = The Influence of Tax Knowledge, Tax Payment Mechanisms, and Tax Rates on Taxpayer Compliance (Study on Individual Taxpayers at the North Makassar Pratama Tax Service Office). Skripsi thesis, Universitas Hasanuddin.

Aini Indrijawati, - and Yulia Fitri, - and Nurdiana Ningsih, - (2025) Antecedents of corr Antecedents of corruption in the perspective of l in the perspective of local government employees: vernment employees: A fraud hexagon theory ud hexagon theory approach. Public and Municipal Finance, Volume 14, Issue 1, 2025.

B

BAHARUDDIN, ST NUR ANITA A. (2025) ANALISIS EFEKTIVITAS KEBIJAKAN INSENTIF PAJAK BAGI WAJIB PAJAK YANG TERKENA DAMPAK PANDEMI COVID-19 DI INDONESIA (STUDI KASUS DI KANTOR PELAYANAN PAJAK PRATAMA MAKASSAR SELATAN) = Analysis of the Effectiveness of Tax Incentive Policies for Taxpayers Affected by the COVID-19 Pandemic in Indonesia (Case Study at the South Makassar Primary Tax Office). Skripsi thesis, Universitas Hasanuddin.

BANDANG, AGUS (2025) ANALISIS KUALITAS LAPORAN KEUANGAN DAERAH YANG DIPENGARUHI BEBERAPA FAKTOR DENGAN KOMPETENSI SUMBER DAYA MANUSIA SEBAGAI VARIABEL MODERASI = Analysis of the Quality of Regional Financial Reports Influenced by Several Factors with Human Resource Competence as a Moderating Variable. Disertasi thesis, Universitas Hasanuddin.

BATO`, NI KETUT ARLYNE (2025) Pengaruh Likuiditas, Profitabilitas, Leverage, Capital Intensity, Dan Ukuran Perusahaan Terhadap Agresivitas Pajak (Studi Empiris Pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022) = The Influence Of Liquidity, Profitability, Leverage, Capital Intensity, And Firm Size On Tax Aggressivity (Empirical Study of Property and Real Estate Companies Listed on the Indonesian Stock Exchange 2018-2022). Skripsi thesis, Universitas Hasanuddin.

D

DINAR, DINAR (2025) EKSTENSI MODEL KONFIRMASI EKSPEKTASI SEBAGAI PENGUKURAN DETERMINAN NIAT KONTINUITAS PENGGUNAAN DIGITAL ACCOUNTING = EXTENTION OF EXPECTATION CONFIRMATION MODEL FOR MEASURE DETERMINANTS OF CONTINUANCE INTENTION TO USE DIGITAL ACCOUNTING. Disertasi thesis, Universitas Hasanuddin.

F

FITRI, FITRI (2025) DETERMINAN KINERJA UMKM BERBASIS DIGITAL DI INDONESIA = DETERMINANTS OF DIGITAL-BASED SME PERFORMANCE IN INDONESIA. Disertasi thesis, Universitas Hasanuddin.

G

Gunawan, Ivana (2025) ANALISIS PENGARUH MODAL INTELEKTUAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA 2020-2022. Skripsi thesis, Universitas Hasanuddin Makassar.

N

Ningsih, Nurdiana (2025) Anteseden Whistleblowing Intention Terhadap Whistleblowing Behavior Dimoderasi Religiusitas dan Budaya Daerah. Disertasi thesis, Universitas Hasanuddin Makassar.

P

P., CAROLUS ASKIKARNO (2025) DETERMINAN AGRESIVITAS PAJAK DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN PUBLIK DI INDONESIA = DETERMINANTS OF TAX AGGRESSIVENESS WITH CORPORATE GOVERNANCE AS A MODERATION VARIABLE IN PUBLIC COMPANIES IN INDONESIA. Disertasi thesis, Universitas Hasanuddin.

PERSULESSY, GRACE (2025) KONSTRUKSI MODEL PARTISIPASI ANGGARAN: INTERNALISASI NILAI-NILAI RELIGI = CONSTRUCTION OF A BUDGET PARTICIPATION MODEL: INTERNALIZATION OF RELIGIOUS VALUES. Disertasi thesis, Universitas Hasanuddin.

S

SAID, SITI NUR RESKIYAWATI (2025) DETERMINAN KINERJA ANGGARAN DENGAN BUDAYA ORGANISASI DAN MOTIVASI SEBAGAI VARIABEL MODERASI = DETERMINANTS OF BUDGET PERFORMANCE WITH ORGANIZATIONAL CULTURE AND MOTIVATION AS MODERATING VARIABLES. Disertasi thesis, Universitas Hasanuddin.

T

THAHIR, FERA FIRYAL (2025) ROTASI KERJA MEMODERASI PENGARUH PROFESIONALISME, INTEGRITAS, EFIKASI DIRI, KOMPETENSI, DAN MORALITAS TERHADAP KINERJA PEMERIKSA PAJAK = JOB ROTATION MODERATES THE INFLUENCE OF PROFESSIONALISM, INTEGRITY, SELF-EFFICACY, COMPETENCY, AND MORALITY ON TAX AUDIT PERFORMANCE. Disertasi thesis, Universitas Hasanuddin.