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: 10.14414/tiar.v14i1.3747 • Page: 1-10 • Views : 4042
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: 10.14414/tiar.v14i1.3700 • Page: 11-23 • Views : 763
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: 10.14414/tiar.v14i1.3829 • Page: 25-41 • Views : 1077
Determinants of individual investment decision: A moderated mediation model
Lutfi Lutfi (Universitas Hayam Wuruk Perbanas, Surabaya, East Java, Indonesia)
pdf • DOI: 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: 10.14414/tiar.v14i1.4269 • Page: 61-69 • Views : 380
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: 10.14414/tiar.v14i1.3845 • Page: 71-83 • Views : 429
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: 10.14414/tiar.v14i1.4226 • Page: 85-102 • Views : 652
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: 10.14414/tiar.v14i1.4322 • Page: 103-112 • Views : 394
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: 10.14414/tiar.v14i1.4401 • Page: 113-126 • Views : 697
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: 10.14414/tiar.v14i1.4398 • Page: 127-137 • Views : 360