Vol. 14 No. 1 (2024): January - June 2024

In this edition, we present various relevant and interesting topics, ranging from accounting research methodology based on the cultural philosophy of the Butonese people, “pobhinci-bhinciki kuli”. In the Wolio language (Buton Sultanate), pobhinci-bhinciki kuli means pinching each other’s skin or feeling like they are in the same boat . Another article is the influence of CEO power on tax reporting, to research on climate change and accounting. We hope that the articles in this edition can provide new insights and meaningful contributions to our readers.

Published: 2024-06-08

Articles

Pobhinci-bhinciki kuli: An accounting research methodology based on the cultural philosophy of the butonese people

Wa Ode Endiaverni ⁽¹⁾, Iwan Triyuwono ⁽²⁾, Aji Dedi Mulawarman ⁽³⁾

(1) Universitas Brawijaya, Malang, Jawa Timur, Indonesia, Indonesia ,

(2) Universitas Brawijaya, Malang, Jawa Timur, Indonesia, Indonesia ,

(3) Universitas Brawijaya, Malang, Jawa Timur, Indonesia, Indonesia

1-10
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DOI : 10.14414/tiar.v14i1.3747

Abstract View : 3810

pdf downloads: 159
CEO power and tax avoidance: An empirical study of manufacturing companies in Indonesia

Anugrah Pamungkas Wijil Zunianto ⁽¹⁾, Niluh Putu Dian Rosalina Handayani Narsa ⁽²⁾, Carolyn Lukita ⁽³⁾

(1) Universitas Airlangga, Surabaya, Jawa Timur, Indonesia, Indonesia ,

(2) Universitas Airlangga, Surabaya, Jawa Timur, Indonesia, Indonesia ,

(3) Universitas Singaperbangsa Karawang, Karawang, Jawa Barat, Indonesia, Indonesia

11-23
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DOI : 10.14414/tiar.v14i1.3700

Abstract View : 460

pdf downloads: 261
Climate change accounting and disclosure: A systematic literature review

Aisa Tri Agustini ⁽¹⁾, Choirunnisa Arifa ⁽²⁾

(1) 1Universitas Jember, Jember, East Java, Indonesia 2Universitas Gadjah Mada, Special Region of Yogyakarta, Indonesia, Indonesia ,

(2) Universitas Gadjah Mada, Special Region of Yogyakarta, Indonesia, Indonesia

25-41
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DOI : 10.14414/tiar.v14i1.3829

Abstract View : 720

pdf downloads: 326
Determinants of individual investment decision: A moderated mediation model

Lutfi Lutfi ⁽¹⁾

(1) Universitas Hayam Wuruk Perbanas, Surabaya, East Java, Indonesia, Indonesia

43-60
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DOI : 10.14414/tiar.v14i1.3916

Abstract View : 664

pdf downloads: 367
Do the competencies of tax accounting students meet the skills required in the Industry 4.0 era?

Frida Magda Sumual ⁽¹⁾, Frandy Efraim Fritz Karundeng ⁽²⁾

(1) Universitas Negeri Manado, Minahasa, Sulawesi Utara, Indonesia, Indonesia ,

(2) Universitas Negeri Manado, Minahasa, Sulawesi Utara, Indonesia, Indonesia

61-69
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DOI : 10.14414/tiar.v14i1.4269

Abstract View : 185

pdf downloads: 125
Analysis of bank “X” business plan: Assessment of process appropriateness and evaluation of manager motivation

Elizabeth Tri Utami Kurniawati ⁽¹⁾, Dwi Hartanti ⁽²⁾

(1) Universitas Indonesia, Depok, Jawa Barat, Indonesia, Indonesia ,

(2) Universitas Indonesia, Depok, Jawa Barat, Indonesia, Indonesia

71-83
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DOI : 10.14414/tiar.v14i1.3845

Abstract View : 198

pdf downloads: 70
Is TCR effective in reducing tax avoidance in Indonesia?

Ranindya Hendrastuti ⁽¹⁾, Eko Ganis Sukoharsono ⁽²⁾, Syaiful Iqbal ⁽³⁾

(1) Brawijaya University, Malang, East Java, Indonesia, Indonesia ,

(2) Brawijaya University, Malang, East Java, Indonesia , Indonesia ,

(3) Brawijaya University, Malang, East Java, Indonesia , Indonesia

85-102
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DOI : 10.14414/tiar.v14i1.4226

Abstract View : 332

pdf downloads: 217
Unexplored potential in accounting research

Novrys Suhardianto ⁽¹⁾, Dirgahayu Almi Mahati ⁽²⁾, Iman Harymawan ⁽³⁾, Dian Agustia ⁽⁴⁾

(1) Center for Environmental, Social, and Governance Studies and Accounting Department, Faculty of Economic and Business, Universitas Airlangga, Surabaya, East Java, Indonesia, Indonesia ,

(2) Center for Environmental, Social, and Governance Studies and Accounting Department, Faculty of Economic and Business, Universitas Airlangga, Surabaya, East Java, Indonesia, Indonesia ,

(3) Center for Environmental, Social, and Governance Studies and Accounting Department, Faculty of Economic and Business, Universitas Airlangga, Surabaya, East Java, Indonesia, Indonesia ,

(4) Indonesian Accountants Association-Educator Accountants Compartment (IAI-KAPd), Surabaya, East Java, Indonesia, Indonesia

103-112
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DOI : 10.14414/tiar.v14i1.4322

Abstract View : 201

pdf downloads: 127
The effect of financial pressure and corporate social responsibility on tax aggressiveness: The moderating effect of the audit committee

Devi Safitri ⁽¹⁾, Zirman Zirman ⁽²⁾, Supriono Supriono ⁽³⁾

(1) Universitas Riau, Pekanbaru, Riau, Indonesia, Indonesia ,

(2) Universitas Riau, Pekanbaru, Riau, Indonesia, Indonesia ,

(3) Universitas Riau, Pekanbaru, Riau, Indonesia, Indonesia

113-126
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DOI : 10.14414/tiar.v14i1.4401

Abstract View : 361

pdf downloads: 185
The effect of financial distress on accounting misstatements during the Covid-19 pandemic

Akhmad Sigit Adiwibowo ⁽¹⁾, Putri Nurmala ⁽²⁾

(1) Universitas Pamulang, Tangerang Selatan, Banten, Indonesia, Indonesia ,

(2) Universitas Pamulang, Tangerang Selatan, Banten, Indonesia, Indonesia

127-137
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DOI : 10.14414/tiar.v14i1.4398

Abstract View : 191

pdf downloads: 136