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

In this edition, we present various relevant and interesting topics, ranging from accounting research methodology based onthe 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 : 87
pdf downloads: 27
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 : 188
pdf downloads: 118
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 : 287
pdf downloads: 104
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 : 105
pdf downloads: 39
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 : 40
pdf downloads: 22
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 : 48
pdf downloads: 7
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 : 50
pdf downloads: 14
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 : 48
pdf downloads: 35
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 : 84
pdf downloads: 72
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 : 44
pdf downloads: 32