Abstract Research Purposes. This research aims to examine studies regarding investor and
contractual profits from Other Comprehensive Income (OCI), as well as its components can …

Tujuan penelitian: Perubahan tampilan laporan keuangan konsolidasi berupa informasi
laba dan ekuitas yang diatribusikan ke kepentingan non pengendali. Penelitian ini …

Research aims: Fair value accounting, fairness, and transparency are the basis for other
comprehensive income (OCI), profit, and equity attributable. This research aims to analyze …

Teori kandungan informasi laba (Ball & Brown, 1968) yang terwujud dalam Earnings
Response Coefficient (ERC) hanya mengukur bagaimana pasar bereaksi atas …

The community service activity in the form of" Accounting Training for Independent Practice
of General Practitioners, Dentists and Nursing in the Kertosono Nganjuk Area" is a …

This research seeks to examine how the COVID-19 pandemic has influenced shifts in
income smoothing practices within Islamic banks in Indonesia. It also investigates the effect …

Kajian akuntansi tentang tindakan fraud dalam pelaporan keuangan sejauh ini sebagi-an
besar hanya berfokus pada pengujian pengaruh dimensi Hexagon Fraud Theory terhadap …

Earnings management and firm performance are crucial issues in corporate governance,
particularly in contexts where ethical considerations intersect with financial practices. This …

Penelitian ini bertujuan untuk mengambarkan penelitian mengenai kualitas audit yang
dipublikasikan pada Jurnal Akuntansi dan Keuangan yang terdaftar pada SINTA 2. Metode …

This study aims to determine the effect of family ownership, size of female board of
commissioners, size of female board of directors, and asset revaluation on earnings …