Vol. 14 No. 1 (2024)

Published June 8, 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.

Articles

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

Wa Ode Endiaverni (Universitas Brawijaya, Malang, Jawa Timur, Indonesia)
Iwan Triyuwono (Universitas Brawijaya, Malang, Jawa Timur, Indonesia)
Aji Dedi Mulawarman (Universitas Brawijaya, Malang, Jawa Timur, Indonesia)
pdf • DOI: https://doi.org/10.14414/tiar.v14i1.3747 • Page: 1-10 • Views: 3947

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

Anugrah Pamungkas Wijil Zunianto (Universitas Airlangga, Surabaya, Jawa Timur, Indonesia)
Niluh Putu Dian Rosalina Handayani Narsa (Universitas Airlangga, Surabaya, Jawa Timur, Indonesia)
Carolyn Lukita (Universitas Singaperbangsa Karawang, Karawang, Jawa Barat, Indonesia)
pdf • DOI: https://doi.org/10.14414/tiar.v14i1.3700 • Page: 11-23 • Views: 719

Climate change accounting and disclosure: A systematic literature review

Aisa Tri Agustini (1Universitas Jember, Jember, East Java, Indonesia 2Universitas Gadjah Mada, Special Region of Yogyakarta, Indonesia)
Choirunnisa Arifa (Universitas Gadjah Mada, Special Region of Yogyakarta, Indonesia)
pdf • DOI: https://doi.org/10.14414/tiar.v14i1.3829 • Page: 25-41 • Views: 1063

Determinants of individual investment decision: A moderated mediation model

Lutfi Lutfi (Universitas Hayam Wuruk Perbanas, Surabaya, East Java, Indonesia)
pdf • DOI: https://doi.org/10.14414/tiar.v14i1.3916 • Page: 43-60 • Views: 1118

Do the competencies of tax accounting students meet the skills required in the Industry 4.0 era?

Frida Magda Sumual (Universitas Negeri Manado, Minahasa, Sulawesi Utara, Indonesia)
Frandy Efraim Fritz Karundeng (Universitas Negeri Manado, Minahasa, Sulawesi Utara, Indonesia)
pdf • DOI: https://doi.org/10.14414/tiar.v14i1.4269 • Page: 61-69 • Views: 306

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

Elizabeth Tri Utami Kurniawati (Universitas Indonesia, Depok, Jawa Barat, Indonesia)
Dwi Hartanti (Universitas Indonesia, Depok, Jawa Barat, Indonesia)
pdf • DOI: https://doi.org/10.14414/tiar.v14i1.3845 • Page: 71-83 • Views: 331

Is TCR effective in reducing tax avoidance in Indonesia?

Ranindya Hendrastuti (Brawijaya University, Malang, East Java, Indonesia)
Eko Ganis Sukoharsono (Brawijaya University, Malang, East Java, Indonesia )
Syaiful Iqbal (Brawijaya University, Malang, East Java, Indonesia )
pdf • DOI: https://doi.org/10.14414/tiar.v14i1.4226 • Page: 85-102 • Views: 605

Unexplored potential in accounting research

Novrys Suhardianto (Center for Environmental, Social, and Governance Studies and Accounting Department, Faculty of Economic and Business, Universitas Airlangga, Surabaya, East Java, Indonesia)
Dirgahayu Almi Mahati (Center for Environmental, Social, and Governance Studies and Accounting Department, Faculty of Economic and Business, Universitas Airlangga, Surabaya, East Java, Indonesia)
Iman Harymawan (Center for Environmental, Social, and Governance Studies and Accounting Department, Faculty of Economic and Business, Universitas Airlangga, Surabaya, East Java, Indonesia)
Dian Agustia (Indonesian Accountants Association-Educator Accountants Compartment (IAI-KAPd), Surabaya, East Java, Indonesia)
pdf • DOI: https://doi.org/10.14414/tiar.v14i1.4322 • Page: 103-112 • Views: 295

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

Devi Safitri (Universitas Riau, Pekanbaru, Riau, Indonesia)
Zirman Zirman (Universitas Riau, Pekanbaru, Riau, Indonesia)
Supriono Supriono (Universitas Riau, Pekanbaru, Riau, Indonesia)
pdf • DOI: https://doi.org/10.14414/tiar.v14i1.4401 • Page: 113-126 • Views: 640

The effect of financial distress on accounting misstatements during the Covid-19 pandemic

Akhmad Sigit Adiwibowo (Universitas Pamulang, Tangerang Selatan, Banten, Indonesia)
Putri Nurmala (Universitas Pamulang, Tangerang Selatan, Banten, Indonesia)
pdf • DOI: https://doi.org/10.14414/tiar.v14i1.4398 • Page: 127-137 • Views: 252