Vol. 12 No. 2 (2022): July - December 2022
July - December 2022

This edition of our journal presents various articles that explore interesting topics in the fields of accounting, auditing, and finance. The articles cover various aspects such as auditing in the metaverse, the potential for tax non-compliance in Indonesia, the influence of company size and management ownership on audit costs, and the impact of company reputation on corporate social responsibility disclosures. There is a culture in Manggarai that is highlighted as an interesting topic. Manggarai is one of the districts in East Nusa Tenggara, which also has a culture of payment obligations called "Sida".

Articles

Internal auditing in metaverse world: between the prospects of virtual reality and the possibilities of augmented reality
Mohamed Kais Adel Al Gnbri (Libyan Academy for Graduate Studies, Janzour, Tripoli, Libya)
PDF • DOI: 10.14414/tiar.v12i2.2848 • Page: 125-134 • Views : 1157
Measuring potential tax non-compliance in the Indonesian tax system: A meta-analysis
Diyah Probowulan (Muhammadiyah University of Jember)
Achmad Syahfrudin Zulkarnnaeni
PDF • DOI: 10.14414/tiar.v12i2.2821 • Page: 135-153 • Views : 911
Are firm size, firm complexity, and managerial ownership able to affect audit fee?: The evidence in Philippines and Indonesia as emerging countries
Bayu Hartarto Syafii (STIE PERBANAS SURABAYA)
Nurul Hasanah Uswati Dewi (STIE Perbanas Surabaya)
PDF • DOI: 10.14414/tiar.v12i2.2560 • Page: 155-168 • Views : 621
The influence of corporate reputation on the quality corporate social responsibility disclosure: Banking sector
Andika Pramukti (Universitas Muslim Indonesia, Makassar, Sulawesi Selatan, Indonesia)
Hamzah Ahmad (Universitas Muslim Indonesia, Makassar, Sulawesi Selatan, Indonesia)
Nurina Saffanah (Universitas Muslim Indonesia, Makassar, Sulawesi Selatan, Indonesia)
PDF • DOI: 10.14414/tiar.v12i2.2901 • Page: 169-178 • Views : 686
Time pressure review in maintaining audit quality, in Covid-19 pandemic: Psychological perspective
Purwanto Wahyudi (Alauddin State Islamic University Makassar, Makassar, South Sulawesi, Indonesia)
Suhartono Suhartono (Alauddin State Islamic University of Makassar)
Andi Muhammad Agung (Alauddin State Islamic University Makassar, Makassar, South Sulawesi, Indonesia)
Andi Wawo (Alauddin State Islamic University Makassar, Makassar, South Sulawesi, Indonesia)
PDF • DOI: 10.14414/tiar.v12i2.2772 • Page: 179-187 • Views : 633
Sticky cost determinants: Which one has the stronger impact?
Michelle Soegiharto (Universitas Katolik Widya Mandala Surabaya)
Dyna Rachmawati (Universitas Katolik Widya Mandala Surabaya)
PDF • DOI: 10.14414/tiar.v12i2.2825 • Page: 189-202 • Views : 789
Revealing the SIDA culture in Manggarai on an accrualbased accounting perspective
Leopold Melkiano Triangga Dawu (Universitas Katolik Widya Mandira Kupang)
Susana Purnamasari Baso (Universitas Katolik Widya Mandira Kupang)
Maria Odriana Veronica Moi (Universitas Katolik Widya Mandira Kupang)
PDF • DOI: 10.14414/tiar.v12i2.2836 • Page: 203-211 • Views : 576
The effect of covid-19 on bank proftability: Evidence of m-banking and e-banking in Indonesia
Anggraeni Anggraeni (Universitas Airlangga)
Basuki Basuki
Rahmat Setiawan
PDF • DOI: 10.14414/tiar.v12i2.2889 • Page: 213-221 • Views : 724
The effect of tax avoidance and tax risk on firm risk
Andrie Yuwono (Airlangga University)
Elia Mustikasari (Airlangga University)
PDF • DOI: 10.14414/tiar.v12i2.2875 • Page: 223-230 • Views : 1024
How do fraud diamond and procrastination trigger cheating behavior in online learning during the Covid-19 pandemic?
Novita Novita (Universitas Trilogi)
Firdatul Jannah (Universitas Trilogi)
PDF • DOI: 10.14414/tiar.v12i2.2922 • Page: 231-246 • Views : 587