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: https://doi.org/10.14414/tiar.v12i2.2848 Page: 125-134 Views: 1049

Measuring potential tax non-compliance in the Indonesian tax system: A meta-analysis

Diyah Probowulan (Muhammadiyah University of Jember)
Achmad Syahfrudin Zulkarnnaeni
PDF DOI: https://doi.org/10.14414/tiar.v12i2.2821 Page: 135-153 Views: 961

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: https://doi.org/10.14414/tiar.v12i2.2560 Page: 155-168 Views: 520

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: https://doi.org/10.14414/tiar.v12i2.2901 Page: 169-178 Views: 566

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: https://doi.org/10.14414/tiar.v12i2.2772 Page: 179-187 Views: 519

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: https://doi.org/10.14414/tiar.v12i2.2825 Page: 189-202 Views: 722

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: https://doi.org/10.14414/tiar.v12i2.2836 Page: 203-211 Views: 462

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: https://doi.org/10.14414/tiar.v12i2.2889 Page: 213-221 Views: 602

The effect of tax avoidance and tax risk on firm risk

Andrie Yuwono (Airlangga University)
Elia Mustikasari (Airlangga University)
PDF DOI: https://doi.org/10.14414/tiar.v12i2.2875 Page: 223-230 Views: 978

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: https://doi.org/10.14414/tiar.v12i2.2922 Page: 231-246 Views: 470
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