id sid eid entity type ijtc-1001 1 1 the illomata international journal of management ilomata international journal of tax & accounting p-issn ORG ijtc-1001 1 2 2714-9838 CARDINAL ijtc-1001 1 3 2714-9846 CARDINAL ijtc-1001 1 4 5 CARDINAL ijtc-1001 1 5 1 CARDINAL ijtc-1001 1 6 january 2024 DATE ijtc-1001 2 1 ilomata international journal of tax & accounting ORG ijtc-1001 2 2 fadhilah1 GPE ijtc-1001 2 3 eddy suranta2 PERSON ijtc-1001 3 1 university GPE ijtc-1001 3 2 indonesia GPE ijtc-1001 3 3 october 27 DATE ijtc-1001 3 4 2023 CARDINAL ijtc-1001 3 5 december 30 DATE ijtc-1001 3 6 2023 CARDINAL ijtc-1001 3 7 january 31 DATE ijtc-1001 3 8 2024 CARDINAL ijtc-1001 3 9 e. PERSON ijtc-1001 3 10 2024 CARDINAL ijtc-1001 5 1 ilomata international journal of tax and accounting ORG ijtc-1001 5 2 5(1 CARDINAL ijtc-1001 5 3 77-96 DATE ijtc-1001 6 1 https://doi.org/10.52728/ijtc.v5i1.1001 NORP ijtc-1001 8 1 four CARDINAL ijtc-1001 9 1 accrual DATE ijtc-1001 9 2 three CARDINAL ijtc-1001 11 1 accrual DATE ijtc-1001 15 1 4.0 CARDINAL ijtc-1001 16 1 ilomata international journal of tax & accounting ORG ijtc-1001 16 2 esg ORG ijtc-1001 16 3 recent years DATE ijtc-1001 17 1 esg ORG ijtc-1001 17 2 the early days DATE ijtc-1001 19 1 esg ORG ijtc-1001 20 1 li et al. PERSON ijtc-1001 20 2 2021 CARDINAL ijtc-1001 21 1 esg ORG ijtc-1001 21 2 five CARDINAL ijtc-1001 27 1 indonesia GPE ijtc-1001 28 1 indonesia GPE ijtc-1001 28 2 indonesia GPE ijtc-1001 28 3 esg ORG ijtc-1001 28 4 indonesia GPE ijtc-1001 30 1 lubis & rokhim ORG ijtc-1001 30 2 2021a DATE ijtc-1001 30 3 2016 DATE ijtc-1001 30 4 pertiwi & hersugondo ORG ijtc-1001 30 5 2023 CARDINAL ijtc-1001 30 6 ruan & liu ORG ijtc-1001 30 7 2021 DATE ijtc-1001 31 1 febry antonius PERSON ijtc-1001 31 2 2023 CARDINAL ijtc-1001 31 3 ghazali & zulmaita ORG ijtc-1001 31 4 2020 DATE ijtc-1001 31 5 junius et al. PERSON ijtc-1001 31 6 2020 DATE ijtc-1001 31 7 martha & khomsiyah ORG ijtc-1001 31 8 2023 CARDINAL ijtc-1001 31 9 2023 DATE ijtc-1001 32 1 husada & handayani ORG ijtc-1001 32 2 2021 DATE ijtc-1001 32 3 dewi susilowati PERSON ijtc-1001 32 4 2020 DATE ijtc-1001 32 5 esg ORG ijtc-1001 33 1 the indonesia stock exchange ORG ijtc-1001 33 2 indonesia GPE ijtc-1001 34 1 indonesia GPE ijtc-1001 35 1 lubis & rokhim ORG ijtc-1001 35 2 2021b DATE ijtc-1001 35 3 79 CARDINAL ijtc-1001 35 4 ilomata international journal of tax & accounting ORG ijtc-1001 35 5 esg ORG ijtc-1001 38 1 esg ORG ijtc-1001 39 1 one CARDINAL ijtc-1001 45 1 almubarak et al. PERSON ijtc-1001 45 2 2023 CARDINAL ijtc-1001 51 1 two CARDINAL ijtc-1001 54 1 khuong et al. PERSON ijtc-1001 54 2 2023 CARDINAL ijtc-1001 54 3 csr ORG ijtc-1001 54 4 csr ORG ijtc-1001 55 1 80 DATE ijtc-1001 55 2 ilomata international journal of tax & accounting ORG ijtc-1001 56 1 one CARDINAL ijtc-1001 58 1 jensen & meckling ORG ijtc-1001 58 2 1976 DATE ijtc-1001 60 1 2017 DATE ijtc-1001 61 1 2021 DATE ijtc-1001 63 1 esg ORG ijtc-1001 63 2 gustin ningwati PERSON ijtc-1001 63 3 ratna septiyanti ORG ijtc-1001 63 4 2022 CARDINAL ijtc-1001 64 1 esg CARDINAL ijtc-1001 70 1 accrual DATE ijtc-1001 75 1 araΓΊjo mendes et al. PERSON ijtc-1001 75 2 2012 DATE ijtc-1001 75 3 2009 DATE ijtc-1001 75 4 2017 DATE ijtc-1001 76 1 one CARDINAL ijtc-1001 77 1 81 DATE ijtc-1001 77 2 ilomata international journal of tax & accounting ORG ijtc-1001 77 3 esg ORG ijtc-1001 77 4 adams, 1994 ORG ijtc-1001 77 5 donaldson & davis ORG ijtc-1001 77 6 1991 DATE ijtc-1001 78 1 chouaibi & zouari ORG ijtc-1001 78 2 2022 CARDINAL ijtc-1001 81 1 karin NORP ijtc-1001 81 2 2016 DATE ijtc-1001 83 1 1 CARDINAL ijtc-1001 83 2 accrual DATE ijtc-1001 86 1 2012 DATE ijtc-1001 86 2 vakilifard & mortazavi ORG ijtc-1001 86 3 2016 DATE ijtc-1001 86 4 2020 DATE ijtc-1001 87 1 three CARDINAL ijtc-1001 88 1 2014 DATE ijtc-1001 88 2 trisnawati & suhestiningsih ORG ijtc-1001 88 3 2012 DATE ijtc-1001 90 1 hapsoro & bahantwelu ORG ijtc-1001 90 2 2020 DATE ijtc-1001 90 3 trabelsi & chalwati ORG ijtc-1001 90 4 2023 CARDINAL ijtc-1001 92 1 82 CARDINAL ijtc-1001 92 2 ilomata international journal of tax & accounting ORG ijtc-1001 92 3 2021 DATE ijtc-1001 95 1 2 CARDINAL ijtc-1001 96 1 accrual DATE ijtc-1001 96 2 2015 DATE ijtc-1001 98 1 annually DATE ijtc-1001 102 1 2017 DATE ijtc-1001 103 1 esg GPE ijtc-1001 104 1 csr ORG ijtc-1001 104 2 khuong et al. PERSON ijtc-1001 104 3 2023 CARDINAL ijtc-1001 105 1 csr ORG ijtc-1001 105 2 esg CARDINAL ijtc-1001 106 1 amertha NORP ijtc-1001 106 2 2013 DATE ijtc-1001 106 3 andriani & arsjah ORG ijtc-1001 106 4 2022 CARDINAL ijtc-1001 106 5 2019 DATE ijtc-1001 107 1 2023 CARDINAL ijtc-1001 107 2 esg CARDINAL ijtc-1001 109 1 3 CARDINAL ijtc-1001 110 1 2018 DATE ijtc-1001 111 1 three CARDINAL ijtc-1001 111 2 roychowdhury ORG ijtc-1001 111 3 83 DATE ijtc-1001 111 4 ilomata international journal of tax & accounting ORG ijtc-1001 111 5 2006a DATE ijtc-1001 118 1 esg ORG ijtc-1001 118 2 2022 CARDINAL ijtc-1001 122 1 4 CARDINAL ijtc-1001 122 2 h4 ORG ijtc-1001 125 1 the indonesia stock exchange ORG ijtc-1001 126 1 2019 DATE ijtc-1001 126 2 2019 DATE ijtc-1001 126 3 2023 CARDINAL ijtc-1001 126 4 2018 DATE ijtc-1001 126 5 the reference year DATE ijtc-1001 128 1 ilomata international journal of tax & accounting ORG ijtc-1001 128 2 1 CARDINAL ijtc-1001 128 3 the indonesia stock exchange ORG ijtc-1001 128 4 2019 DATE ijtc-1001 128 5 2023 CARDINAL ijtc-1001 129 1 183 CARDINAL ijtc-1001 129 2 the indonesia stock exchange ORG ijtc-1001 129 3 between 2019 CARDINAL ijtc-1001 129 4 2023 CARDINAL ijtc-1001 130 1 137 CARDINAL ijtc-1001 131 1 the indonesia stock exchange ORG ijtc-1001 131 2 between 2019 CARDINAL ijtc-1001 131 3 2023 CARDINAL ijtc-1001 132 1 35 CARDINAL ijtc-1001 132 2 11 CARDINAL ijtc-1001 132 3 the indonesia stock exchange ORG ijtc-1001 132 4 annual DATE ijtc-1001 135 1 ibm ORG ijtc-1001 135 2 21 CARDINAL ijtc-1001 136 1 2 CARDINAL ijtc-1001 136 2 esg ORG ijtc-1001 136 3 esg CARDINAL ijtc-1001 136 4 0 CARDINAL ijtc-1001 136 5 10-20 CARDINAL ijtc-1001 136 6 20-30 CARDINAL ijtc-1001 136 7 30 CARDINAL ijtc-1001 136 8 40 CARDINAL ijtc-1001 136 9 esg CARDINAL ijtc-1001 136 10 ilomata international journal of tax & accounting ORG ijtc-1001 137 1 taitβˆ’1 βˆ’ ORG ijtc-1001 137 2 2022 CARDINAL ijtc-1001 137 3 al. PERSON ijtc-1001 137 4 2010 DATE ijtc-1001 137 5 1 = Ξ±1 TIME ijtc-1001 137 6 1 CARDINAL ijtc-1001 138 1 1 CARDINAL ijtc-1001 139 1 π›₯sales PERSON ijtc-1001 139 2 cfot cfot atβˆ’1 PERSON ijtc-1001 139 3 1 = Ξ±1 TIME ijtc-1001 139 4 1 CARDINAL ijtc-1001 139 5 1 CARDINAL ijtc-1001 139 6 π›₯sales PERSON ijtc-1001 139 7 1 CARDINAL ijtc-1001 139 8 1 = Ξ±1 TIME ijtc-1001 139 9 1 CARDINAL ijtc-1001 139 10 2006b DATE ijtc-1001 139 11 π‘¨π’”π’”π’†π’•π’”π’Šπ’• PERSON ijtc-1001 139 12 sabrina et al PERSON ijtc-1001 139 13 2020 DATE ijtc-1001 140 1 𝑁𝑒𝑑 πΌπ‘›π‘π‘œπ‘šπ‘’ PERSON ijtc-1001 140 2 100% PERCENT ijtc-1001 140 3 marietza et al. PERSON ijtc-1001 140 4 2020 DATE ijtc-1001 140 5 𝑆𝑖𝑧𝑒 = 𝐿𝑛 PERSON ijtc-1001 140 6 2020 DATE ijtc-1001 142 1 π‘…π‘’π‘ π‘’π‘Žπ‘Ÿπ‘β„Ž βˆ’ PERSON ijtc-1001 143 1 πΆπ‘œπ‘šπ‘π‘Žπ‘›π‘¦ πΈπ‘ π‘‘π‘Žπ‘π‘™π‘–π‘ β„Žπ‘šπ‘’π‘›π‘‘ PERSON ijtc-1001 143 2 2020 DATE ijtc-1001 143 3 π‘€π‘Žπ‘›π‘Žπ‘”π‘’π‘Ÿπ‘–π‘Žπ‘™ ORG ijtc-1001 143 4 π‘‡π‘œπ‘‘π‘Žπ‘™ GPE ijtc-1001 143 5 Γ— 100% PERCENT ijtc-1001 143 6 ria nandita PERSON ijtc-1001 143 7 saiful PERSON ijtc-1001 143 8 2017 DATE ijtc-1001 143 9 suranta 86 DATE ijtc-1001 143 10 ilomata international journal of tax & accounting ORG ijtc-1001 143 11 44 CARDINAL ijtc-1001 144 1 11 CARDINAL ijtc-1001 144 2 the indonesia stock exchange ORG ijtc-1001 144 3 2019 CARDINAL ijtc-1001 144 4 2023 CARDINAL ijtc-1001 145 1 3 CARDINAL ijtc-1001 146 1 secondary ORDINAL ijtc-1001 146 2 2023 CARDINAL ijtc-1001 146 3 1 CARDINAL ijtc-1001 146 4 esg GPE ijtc-1001 147 1 17.56 CARDINAL ijtc-1001 147 2 52.80 CARDINAL ijtc-1001 148 1 38.2570 CARDINAL ijtc-1001 149 1 9.75103 CARDINAL ijtc-1001 150 1 dac ORG ijtc-1001 154 1 0.8543393969 CARDINAL ijtc-1001 155 1 0.0165086850 MONEY ijtc-1001 155 2 17.56 CARDINAL ijtc-1001 155 3 9.75103 CARDINAL ijtc-1001 155 4 dac ORG ijtc-1001 155 5 0.05217937890 CARDINAL ijtc-1001 155 6 0.16733276 CARDINAL ijtc-1001 155 7 0.07278387043 CARDINAL ijtc-1001 155 8 9.05615179 CARDINAL ijtc-1001 155 9 0.17772935945 MONEY ijtc-1001 155 10 age 8 90 DATE ijtc-1001 155 11 0.00416021 CARDINAL ijtc-1001 155 12 29.46277748 CARDINAL ijtc-1001 155 13 31.6426956123 CARDINAL ijtc-1001 155 14 0.07820267188 MONEY ijtc-1001 155 15 87 DATE ijtc-1001 155 16 ilomata international journal of tax & accounting ORG ijtc-1001 156 1 esg CARDINAL ijtc-1001 156 2 dac ORG ijtc-1001 157 1 2 CARDINAL ijtc-1001 158 1 4 CARDINAL ijtc-1001 161 1 2 CARDINAL ijtc-1001 162 1 28 CARDINAL ijtc-1001 162 2 1.188 CARDINAL ijtc-1001 162 3 18 CARDINAL ijtc-1001 162 4 28 CARDINAL ijtc-1001 162 5 1.027 CARDINAL ijtc-1001 162 6 0.436 CARDINAL ijtc-1001 162 7 2 0.024834 CARDINAL ijtc-1001 162 8 28 CARDINAL ijtc-1001 162 9 0.186 CARDINAL ijtc-1001 162 10 0.562 CARDINAL ijtc-1001 162 11 7 CARDINAL ijtc-1001 165 1 2 CARDINAL ijtc-1001 166 1 28 CARDINAL ijtc-1001 166 2 0.004733 0.007 0.932 QUANTITY ijtc-1001 166 3 0.144 0.886 MONEY ijtc-1001 166 4 18 0.001803 CARDINAL ijtc-1001 166 5 28 CARDINAL ijtc-1001 166 6 0.876 CARDINAL ijtc-1001 166 7 28 CARDINAL ijtc-1001 167 1 0.003 MONEY ijtc-1001 167 2 0.012 MONEY ijtc-1001 167 3 7 CARDINAL ijtc-1001 169 1 2 CARDINAL ijtc-1001 170 1 28 CARDINAL ijtc-1001 170 2 18 0.801379 CARDINAL ijtc-1001 170 3 28 CARDINAL ijtc-1001 170 4 0.906696 0.453 0.506 MONEY ijtc-1001 170 5 0.221 CARDINAL ijtc-1001 170 6 2 CARDINAL ijtc-1001 170 7 2.044323 MONEY ijtc-1001 170 8 28 CARDINAL ijtc-1001 170 9 0.906696 13.441 0.001 -1.688 0.101 QUANTITY ijtc-1001 170 10 7 CARDINAL ijtc-1001 170 11 2.242247 abndisc n QUANTITY ijtc-1001 172 1 2 CARDINAL ijtc-1001 173 1 28 CARDINAL ijtc-1001 173 2 0.209 CARDINAL ijtc-1001 173 3 18 CARDINAL ijtc-1001 173 4 28 CARDINAL ijtc-1001 173 5 0.685 CARDINAL ijtc-1001 173 6 28 CARDINAL ijtc-1001 173 7 0.001 CARDINAL ijtc-1001 173 8 7 CARDINAL ijtc-1001 173 9 2023 CARDINAL ijtc-1001 173 10 ilomata international journal of tax & accounting ORG ijtc-1001 173 11 first ORDINAL ijtc-1001 173 12 accrual DATE ijtc-1001 173 13 esg ORG ijtc-1001 173 14 esg ORG ijtc-1001 175 1 5% PERCENT ijtc-1001 179 1 5% PERCENT ijtc-1001 179 2 accrual DATE ijtc-1001 182 1 5% PERCENT ijtc-1001 183 1 two CARDINAL ijtc-1001 184 1 second ORDINAL ijtc-1001 184 2 esg CARDINAL ijtc-1001 187 1 5% PERCENT ijtc-1001 190 1 ilomata international journal of tax & accounting ORG ijtc-1001 190 2 5% PERCENT ijtc-1001 194 1 5% PERCENT ijtc-1001 195 1 two CARDINAL ijtc-1001 197 1 5% PERCENT ijtc-1001 200 1 5% PERCENT ijtc-1001 204 1 5% PERCENT ijtc-1001 205 1 two CARDINAL ijtc-1001 207 1 5% PERCENT ijtc-1001 209 1 5% PERCENT ijtc-1001 213 1 5% PERCENT ijtc-1001 214 1 two CARDINAL ijtc-1001 215 1 ilomata international journal of tax & accounting ORG ijtc-1001 215 2 3 CARDINAL ijtc-1001 216 1 3 CARDINAL ijtc-1001 217 1 6 CARDINAL ijtc-1001 217 2 secondary ORDINAL ijtc-1001 217 3 2023 CARDINAL ijtc-1001 217 4 2.994 4.439 0.000 2.928 MONEY ijtc-1001 217 5 4.435 MONEY ijtc-1001 217 6 4.495 MONEY ijtc-1001 217 7 3.768 5.424 0.000 MONEY ijtc-1001 217 8 dac ORG ijtc-1001 217 9 1.061 2.723 0.010 MONEY ijtc-1001 217 10 0.021 CARDINAL ijtc-1001 217 11 0.008 0.895 CARDINAL ijtc-1001 219 1 0.040 CARDINAL ijtc-1001 219 2 0.214 CARDINAL ijtc-1001 219 3 0.011 CARDINAL ijtc-1001 219 4 0.037 CARDINAL ijtc-1001 219 5 0.599 2.512 MONEY ijtc-1001 219 6 1.622 CARDINAL ijtc-1001 219 7 0.115 PRODUCT ijtc-1001 219 8 0.863 CARDINAL ijtc-1001 219 9 0.837 0.860 0.893 0.856 QUANTITY ijtc-1001 219 10 33.486 37.716 48.095 MONEY ijtc-1001 220 1 0.000b CARDINAL ijtc-1001 220 2 91 CARDINAL ijtc-1001 220 3 ilomata international journal of tax & accounting ORG ijtc-1001 220 4 third ORDINAL ijtc-1001 220 5 third ORDINAL ijtc-1001 221 1 1.061 CARDINAL ijtc-1001 221 2 0.01 CARDINAL ijtc-1001 223 1 third ORDINAL ijtc-1001 225 1 fourth ORDINAL ijtc-1001 225 2 fourth ORDINAL ijtc-1001 226 1 0.612 CARDINAL ijtc-1001 226 2 0.02 CARDINAL ijtc-1001 229 1 fourth ORDINAL ijtc-1001 230 1 0.008 CARDINAL ijtc-1001 230 2 0.378 CARDINAL ijtc-1001 233 1 fourth ORDINAL ijtc-1001 234 1 0.259 CARDINAL ijtc-1001 234 2 0.03 CARDINAL ijtc-1001 237 1 fourth ORDINAL ijtc-1001 239 1 esg CARDINAL ijtc-1001 239 2 ilomata international journal of tax & accounting ORG ijtc-1001 240 1 1 CARDINAL ijtc-1001 240 2 esg CARDINAL ijtc-1001 241 1 2 CARDINAL ijtc-1001 242 1 3 CARDINAL ijtc-1001 242 2 dac ORG ijtc-1001 243 1 4 CARDINAL ijtc-1001 247 1 esg ORG ijtc-1001 251 1 accrual DATE ijtc-1001 252 1 esg CARDINAL ijtc-1001 252 2 esg ORG ijtc-1001 253 1 adams PERSON ijtc-1001 253 2 m. b. PERSON ijtc-1001 253 3 1994 DATE ijtc-1001 255 1 9(8 CARDINAL ijtc-1001 255 2 8 CARDINAL ijtc-1001 255 3 12 CARDINAL ijtc-1001 256 1 w. i. PERSON ijtc-1001 256 2 k., & ammer ORG ijtc-1001 256 3 m. a. PERSON ijtc-1001 256 4 2023 CARDINAL ijtc-1001 257 1 esg CARDINAL ijtc-1001 258 1 switzerland GPE ijtc-1001 258 2 15 CARDINAL ijtc-1001 258 3 16 CARDINAL ijtc-1001 260 1 ilomata international journal of tax & accounting ORG ijtc-1001 260 2 amertha ORG ijtc-1001 260 3 i. s. PERSON ijtc-1001 260 4 2013 DATE ijtc-1001 261 1 pada praktik manajemen laba dengan moderasi ORG ijtc-1001 262 1 akuntansi universitas ORG ijtc-1001 262 2 udayana GPE ijtc-1001 262 3 4(2 CARDINAL ijtc-1001 262 4 373–387 CARDINAL ijtc-1001 263 1 andriani ORG ijtc-1001 263 2 n., & arsjah ORG ijtc-1001 263 3 r. j. PERSON ijtc-1001 263 4 2022 CARDINAL ijtc-1001 264 1 dan esg terhadap ORG ijtc-1001 264 2 laba yang PERSON ijtc-1001 265 1 jurnal ekonomi ORG ijtc-1001 265 2 2(2 CARDINAL ijtc-1001 265 3 595–610 CARDINAL ijtc-1001 266 1 https://doi.org/10.25105/jet.v2i2.14646 araΓΊjo mendes PERSON ijtc-1001 266 2 c. GPE ijtc-1001 266 3 lima rodrigues GPE ijtc-1001 266 4 l., & parte esteban ORG ijtc-1001 266 5 l. PERSON ijtc-1001 266 6 2012 DATE ijtc-1001 268 1 arbi NORP ijtc-1001 268 2 p. m. PERSON ijtc-1001 268 3 2022 CARDINAL ijtc-1001 269 1 pengaruh manajemen laba ORG ijtc-1001 269 2 pada perusahaan yang terdaftar di bursa PERSON ijtc-1001 269 3 indonesia GPE ijtc-1001 269 4 tahun 20152019 PERSON ijtc-1001 270 1 jurnal eksplorasi akuntansi PERSON ijtc-1001 270 2 4(3 CARDINAL ijtc-1001 270 3 598–610 CARDINAL ijtc-1001 271 1 https://doi.org/10.24036/jea.v4i3.542 chouaibi PERSON ijtc-1001 271 2 2022 CARDINAL ijtc-1001 272 1 csr ORG ijtc-1001 272 2 european esg ORG ijtc-1001 273 1 euromed journal of business ORG ijtc-1001 274 1 donaldson ORG ijtc-1001 274 2 l., & davis ORG ijtc-1001 274 3 j. h. PERSON ijtc-1001 274 4 1991 DATE ijtc-1001 276 1 australian NORP ijtc-1001 276 2 16(1 CARDINAL ijtc-1001 276 3 49–64 CARDINAL ijtc-1001 277 1 farha PERSON ijtc-1001 277 2 h. m. PERSON ijtc-1001 277 3 surbakti PERSON ijtc-1001 277 4 l. p., PERSON ijtc-1001 277 5 & praptiningsih ORG ijtc-1001 277 6 2022 CARDINAL ijtc-1001 278 1 dan PERSON ijtc-1001 278 2 pembuktian NORP ijtc-1001 278 3 pada perusahaan non-keuangan PERSON ijtc-1001 278 4 indonesia GPE ijtc-1001 279 1 5(1 CARDINAL ijtc-1001 279 2 56–69 CARDINAL ijtc-1001 280 1 febry antonius PERSON ijtc-1001 280 2 i. i. PERSON ijtc-1001 280 3 2023 CARDINAL ijtc-1001 282 1 dan PERSON ijtc-1001 283 1 13 CARDINAL ijtc-1001 283 2 126–138 CARDINAL ijtc-1001 283 3 ghazali, a., & zulmaita ORG ijtc-1001 284 1 2020 DATE ijtc-1001 285 1 pengungkapan environmental ORG ijtc-1001 286 1 pada perusahaan sektor infrastruktur ORG ijtc-1001 286 2 yang terdaftar di bursa PERSON ijtc-1001 287 1 snam GPE ijtc-1001 287 2 1–13 CARDINAL ijtc-1001 288 1 gustin ningwati PERSON ijtc-1001 288 2 ratna septiyanti ORG ijtc-1001 288 3 n. d. PERSON ijtc-1001 288 4 2022 CARDINAL ijtc-1001 289 1 kinerja perusahaan ORG ijtc-1001 290 1 goodwood akuntansi dan PERSON ijtc-1001 290 2 1(1 CARDINAL ijtc-1001 290 3 67–78 CARDINAL ijtc-1001 291 1 d., & bahantwelu ORG ijtc-1001 291 2 m. i. PERSON ijtc-1001 291 3 2020 DATE ijtc-1001 293 1 jurnal ekonomi PERSON ijtc-1001 293 2 dan bisnis PERSON ijtc-1001 293 3 23(1 GPE ijtc-1001 294 1 s. a. i. PERSON ijtc-1001 294 2 2014 DATE ijtc-1001 296 1 indonesian NORP ijtc-1001 296 2 4(01 CARDINAL ijtc-1001 296 3 43 DATE ijtc-1001 297 1 husada GPE ijtc-1001 297 2 e. v., PERSON ijtc-1001 297 3 s. PERSON ijtc-1001 297 4 2021 CARDINAL ijtc-1001 298 1 esg terhadap kinerja keuangan perusahaan ( ORG ijtc-1001 298 2 pada perusahaan sektor ORG ijtc-1001 298 3 yang terdaftar di bei PERSON ijtc-1001 298 4 periode 2017-2019 DATE ijtc-1001 299 1 jurnal bina akuntansi PERSON ijtc-1001 299 2 8(2 DATE ijtc-1001 299 3 122–144 CARDINAL ijtc-1001 300 1 ilomata international journal of tax & accounting ORG ijtc-1001 300 2 ida GPE ijtc-1001 300 3 s. e. d. PERSON ijtc-1001 300 4 2020 DATE ijtc-1001 302 1 dan kepemilikan institusional terhadap PERSON ijtc-1001 302 2 csr ORG ijtc-1001 303 1 jensen PERSON ijtc-1001 303 2 m. c. PERSON ijtc-1001 303 3 w. h. PERSON ijtc-1001 303 4 1976 DATE ijtc-1001 305 1 journal of financial economics ORG ijtc-1001 305 2 3(4 CARDINAL ijtc-1001 305 3 305–360 CARDINAL ijtc-1001 306 1 https://doi.org/10.1016/0304-405x(76)90026-x junius PERSON ijtc-1001 306 2 d. NORP ijtc-1001 306 3 adisurjo, a. GPE ijtc-1001 306 4 rijanto GPE ijtc-1001 306 5 y. a., & adelina ORG ijtc-1001 306 6 y. e. PERSON ijtc-1001 306 7 2020 DATE ijtc-1001 308 1 jurnal aplikasi akuntansi PERSON ijtc-1001 308 2 5(1 CARDINAL ijtc-1001 309 1 karin GPE ijtc-1001 309 2 kusgianto GPE ijtc-1001 309 3 e., & jogi ORG ijtc-1001 309 4 2016 DATE ijtc-1001 311 1 2000 DATE ijtc-1001 311 2 121–131 DATE ijtc-1001 312 1 khuong PERSON ijtc-1001 312 2 n. v. PERSON ijtc-1001 312 3 h. t. n., & anh PERSON ijtc-1001 312 4 l. h. t. PERSON ijtc-1001 312 5 2023 CARDINAL ijtc-1001 316 1 t. GPE ijtc-1001 316 2 suranta GPE ijtc-1001 316 3 e., & midiastuty ORG ijtc-1001 316 4 2020 DATE ijtc-1001 317 1 pengaruh siklus hidup perusahaan terhadap penghindaran pajak dengan manajemen laba sebagai variabel intervening ORG ijtc-1001 318 1 dan manajemen PERSON ijtc-1001 318 2 1(3 CARDINAL ijtc-1001 318 3 169–180 CARDINAL ijtc-1001 319 1 li PERSON ijtc-1001 319 2 t. t. PERSON ijtc-1001 319 3 wang ORG ijtc-1001 319 4 k. PERSON ijtc-1001 319 5 t., & wang ORG ijtc-1001 319 6 d. d. NORP ijtc-1001 319 7 2021 CARDINAL ijtc-1001 321 1 switzerland GPE ijtc-1001 321 2 13(21 CARDINAL ijtc-1001 322 1 lubis ORG ijtc-1001 322 2 m. f. f., & rokhim PERSON ijtc-1001 322 3 r. PERSON ijtc-1001 322 4 2021a DATE ijtc-1001 323 1 indonesia GPE ijtc-1001 323 2 2015-2019 DATE ijtc-1001 324 1 iop conference series PERSON ijtc-1001 324 2 940(1 CARDINAL ijtc-1001 325 1 m. f. f., & rokhim PERSON ijtc-1001 325 2 r. PERSON ijtc-1001 326 1 indonesia GPE ijtc-1001 326 2 2015-2019 DATE ijtc-1001 327 1 iop conference series PERSON ijtc-1001 327 2 940(1 CARDINAL ijtc-1001 328 1 https://doi.org/10.1088/17551315/940/1/012059 marietza PERSON ijtc-1001 328 2 f. PERSON ijtc-1001 328 3 wijayanti NORP ijtc-1001 328 4 i. o., & PERSON ijtc-1001 328 5 2020 DATE ijtc-1001 329 1 dan PERSON ijtc-1001 329 2 pada perusahaan yang terdaftar di bursa PERSON ijtc-1001 329 3 indonesia GPE ijtc-1001 329 4 2012-2016 DATE ijtc-1001 330 1 jurnal riset PERSON ijtc-1001 330 2 akuntansi ORG ijtc-1001 330 3 4(2 CARDINAL ijtc-1001 330 4 109–129 CARDINAL ijtc-1001 331 1 martha, h., & khomsiyah ORG ijtc-1001 331 2 k. PERSON ijtc-1001 331 3 2023 CARDINAL ijtc-1001 333 1 jurnal ilmiah bisnis dan ekonomi asia ORG ijtc-1001 333 2 17(1 CARDINAL ijtc-1001 333 3 112–120 CARDINAL ijtc-1001 334 1 dewi susilowati PERSON ijtc-1001 334 2 h. r. PERSON ijtc-1001 334 3 2020 DATE ijtc-1001 336 1 diponegoro journal of accounting ORG ijtc-1001 336 2 9(3 CARDINAL ijtc-1001 336 3 1–11 CARDINAL ijtc-1001 337 1 nansi ria nandita PERSON ijtc-1001 337 2 saiful PERSON ijtc-1001 337 3 i. c. PERSON ijtc-1001 337 4 2017 CARDINAL ijtc-1001 338 1 csr pada hubungan PERSON ijtc-1001 338 2 dan stuktur kepemilikan terhadap nilai PERSON ijtc-1001 338 3 95 CARDINAL ijtc-1001 338 4 ilomata international journal of tax & accounting ORG ijtc-1001 339 1 7(2 CARDINAL ijtc-1001 339 2 151–160 CARDINAL ijtc-1001 340 1 s., & wiyadi ORG ijtc-1001 341 1 2012 DATE ijtc-1001 342 1 praktek manajemen laba ORG ijtc-1001 342 2 pada di PERSON ijtc-1001 342 3 indonesia GPE ijtc-1001 343 1 daya saing PERSON ijtc-1001 343 2 jurnal ekonomi manajemen sumber daya ORG ijtc-1001 343 3 13(2 CARDINAL ijtc-1001 343 4 96–107 CARDINAL ijtc-1001 344 1 nollet ORG ijtc-1001 344 2 j. PERSON ijtc-1001 344 3 e. ( ORG ijtc-1001 344 4 2016 CARDINAL ijtc-1001 346 1 52 DATE ijtc-1001 346 2 400–407 CARDINAL ijtc-1001 347 1 https://doi.org/10.1016/j.econmod.2015.09.019 pertiwi PERSON ijtc-1001 347 2 l. r. b. PERSON ijtc-1001 348 1 2023 CARDINAL ijtc-1001 349 1 dengan kendala PERSON ijtc-1001 349 2 keuangan sebagai variabel moderasi ORG ijtc-1001 349 3 yang terdaftar di bursa PERSON ijtc-1001 349 4 indonesia GPE ijtc-1001 349 5 2016-2020 DATE ijtc-1001 350 1 diponegoro journal of management ORG ijtc-1001 350 2 12 CARDINAL ijtc-1001 350 3 1–11 CARDINAL ijtc-1001 351 1 roychowdhury ORG ijtc-1001 351 2 s. PERSON ijtc-1001 351 3 2006a DATE ijtc-1001 353 1 42(3 CARDINAL ijtc-1001 353 2 335–370 CARDINAL ijtc-1001 354 1 s. PERSON ijtc-1001 354 2 2006b DATE ijtc-1001 356 1 42(3 CARDINAL ijtc-1001 356 2 335–370 CARDINAL ijtc-1001 357 1 https://doi.org/10.1016/j.jacceco.2006.01.002 ruan PERSON ijtc-1001 357 2 2021 CARDINAL ijtc-1001 358 1 china GPE ijtc-1001 359 1 switzerland GPE ijtc-1001 359 2 13(2 CARDINAL ijtc-1001 359 3 1–16 CARDINAL ijtc-1001 360 1 sabrina PERSON ijtc-1001 360 2 o. z. PERSON ijtc-1001 360 3 p. p., & suranta ORG ijtc-1001 360 4 2020 DATE ijtc-1001 361 1 koneksitas PERSON ijtc-1001 361 2 dan manajemen laba terhadap PERSON ijtc-1001 362 1 jurnal akuntansi PERSON ijtc-1001 362 2 dan manajemen PERSON ijtc-1001 362 3 1(2 CARDINAL ijtc-1001 362 4 109–122 CARDINAL ijtc-1001 362 5 i. GPE ijtc-1001 362 6 robiansyah GPE ijtc-1001 362 7 a., & suranta ORG ijtc-1001 362 8 e. (2017 ORG ijtc-1001 363 1 pengaruh manajemen laba ORG ijtc-1001 363 2 dan PERSON ijtc-1001 364 1 1(2 CARDINAL ijtc-1001 364 2 114–133 CARDINAL ijtc-1001 366 1 simamora GPE ijtc-1001 366 2 a. j. PERSON ijtc-1001 366 3 2021 CARDINAL ijtc-1001 368 1 1(1 CARDINAL ijtc-1001 368 2 1–28 CARDINAL ijtc-1001 369 1 https://doi.org/10.33830/jfba.v1i1.001.2021 suhesti PERSON ijtc-1001 369 2 2015 CARDINAL ijtc-1001 370 1 melalui aktivitas PERSON ijtc-1001 370 2 dan akrual PERSON ijtc-1001 371 1 jurnal akuntansi dan pajak PERSON ijtc-1001 371 2 16(1 CARDINAL ijtc-1001 371 3 55–66 CARDINAL ijtc-1001 372 1 2009 DATE ijtc-1001 373 1 teori GPE ijtc-1001 373 2 keagenan dan manajemen laba PERSON ijtc-1001 373 3 1(1 CARDINAL ijtc-1001 373 4 suranta GPE ijtc-1001 373 5 e. PERSON ijtc-1001 373 6 nikmah GPE ijtc-1001 373 7 n., & andina ORG ijtc-1001 373 8 a. s. PERSON ijtc-1001 373 9 2010 DATE ijtc-1001 375 1 journal of economics ORG ijtc-1001 376 1 ventura GPE ijtc-1001 376 2 13(2 CARDINAL ijtc-1001 376 3 153 CARDINAL ijtc-1001 377 1 y. k. PERSON ijtc-1001 377 2 2017 CARDINAL ijtc-1001 378 1 accrual DATE ijtc-1001 379 1 international journal of business, economics, economics ORG ijtc-1001 379 2 14(1 CARDINAL ijtc-1001 379 3 1–6 CARDINAL ijtc-1001 380 1 ilomata international journal of tax & accounting ORG ijtc-1001 380 2 2021 CARDINAL ijtc-1001 381 1 kualitas audit ORG ijtc-1001 381 2 nilai perusahaan ORG ijtc-1001 381 3 dewan komisaris GPE ijtc-1001 381 4 dan ukuran PERSON ijtc-1001 381 5 dewan GPE ijtc-1001 381 6 komisaris terhadap manajemen laba perusahaan manufaktur yang terdaftar di bei ORG ijtc-1001 382 1 9(1 CARDINAL ijtc-1001 382 2 45–58 CARDINAL ijtc-1001 383 1 https://doi.org/10.33369/fairness.v9i1.15221 tao PERSON ijtc-1001 383 2 j. PERSON ijtc-1001 383 3 2023 CARDINAL ijtc-1001 385 1 shs CARDINAL ijtc-1001 385 2 165 CARDINAL ijtc-1001 385 3 01016 DATE ijtc-1001 386 1 https://doi.org/10.1051/shsconf/202316501016 trabelsi PERSON ijtc-1001 386 2 s., & chalwati ORG ijtc-1001 386 3 a. PERSON ijtc-1001 386 4 2023 CARDINAL ijtc-1001 388 1 china GPE ijtc-1001 388 2 513–539 DATE ijtc-1001 389 1 r., & suhestiningsih ORG ijtc-1001 389 2 2012 DATE ijtc-1001 390 1 indonesian NORP ijtc-1001 390 2 2004-2010 DATE ijtc-1001 391 1 malaysia GPE ijtc-1001 391 2 october 18th-20th DATE ijtc-1001 391 3 palembang GPE ijtc-1001 391 4 indonesia GPE ijtc-1001 391 5 2012 DATE ijtc-1001 392 1 vakilifard, h., & mortazavi ORG ijtc-1001 392 2 m. s. s. PERSON ijtc-1001 392 3 2016 DATE ijtc-1001 394 1 international journal of academic research ORG ijtc-1001 394 2 6(2 CARDINAL ijtc-1001 394 3 53–60 CARDINAL ijtc-1001 395 1 https://doi.org/10.6007/ijarafms/v6i2/2039 PRODUCT ijtc-1001 395 2 2019 DATE ijtc-1001 396 1 germany GPE ijtc-1001 397 1 322 CARDINAL ijtc-1001 397 2 338 CARDINAL ijtc-1001 398 1 i. w. k. PERSON ijtc-1001 398 2 2023 CARDINAL ijtc-1001 399 1 laba dengan keragaman PERSON ijtc-1001 399 2 pada dewan komisaris PERSON ijtc-1001 399 3 sebagian NORP ijtc-1001 399 4 persyaratan NORP ijtc-1001 399 5 derajat sarjana s2 prodi studi magister akuntansi ORG ijtc-1001 400 1 universitas gajah mada ORG ijtc-1001 401 1 yanti PERSON ijtc-1001 401 2 l. s. h. w. PERSON ijtc-1001 401 3 2020 DATE ijtc-1001 402 1 mendeteksi ORG ijtc-1001 402 2 melalui aktivitas NORP ijtc-1001 403 1 jurnal ekonomi PERSON ijtc-1001 403 2 66 CARDINAL ijtc-1001 404 1 i. PERSON ijtc-1001 404 2 2018 DATE ijtc-1001 405 1 manajemen laba PERSON ijtc-1001 405 2 pada perusahaan publik di ORG ijtc-1001 405 3 indonesia GPE ijtc-1001 405 4 yang melakukan PERSON ijtc-1001 407 1 1 CARDINAL