Vol. 3 No. 1 (2024)

Articles

• The influence of human resource competency, utilization of information technology, and understanding of financial accounting standards on the quality of financial reports with an internal control system as an intervening variable at the GMAHK Head Office of the Eastern Indonesian Conference Union

  Larey Wahongan, Jantje J. Tinangon, Heince R. N. Wokas

  1-13

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  • Kuesioner

• The influence of tax authority services, tax socialization, and tax policy on taxpayer compliance, with risk preferences as a moderating variable in the voluntary disclosure program in Ternate City

  Oktofianus Franszeblum Kotta, Jenny Morasa, Jessy D. L. Warongan

  14-25

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• Application of ISAK 35 to the Presentation of Financial Reports of the Manado Diocese of the Catholic Church

  Meiva Fransiska Lomboan, David Paul Elia Saerang, Novi Swandari Budiarso

  26-40

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• The influence of independence, integrity, professionalism, and objectivity on fraud prevention in auditors with auditor ethics as a moderating variable: Empirical study at the Representative Office of the Supreme Audit Agency in North Sulawesi Province

  Indra Rolando Sinaga, Jullie J Sondakh, Jessy D. L Warongan

  41-52

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• Factors influencing the intention of financial managers to conduct whistleblowing action (A study on the Government of Kotamobagu City)

  Abdul Rahim Fahmi, Jantje J. Tinangon, Hendrik Manossoh

  53-66

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