This study aims to examine the effect of Corporate Social Responsibility (CSR), Board Gender Diversity, and Capital Intensity on tax aggressiveness, as proxied by the Cash Effective Tax Rate (CETR). This study used institutional ownership and foreign ownership as control variables. The research focuses on financial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–…
Audit quality is a crucial aspect in maintaining the integrity of financial statements; however, the relationship between audit fees and audit quality in state-owned enterprises across Southeast Asia has not been comprehensively examined, particularly within the theoretical framework of Gossen's First Law. This study aims to describe the effect of audit fees on audit quality from the perspectiv…
This study aims to analyze the policy design that regulates the behavior of actors involved in village fund management, as stipulated in the Regulation of the Minister of Villages Number 7 of 2023 on the Detailed Priorities for the Use of Village Funds. The study employs the Institutional Grammar 2.0 approach to systematically examine the structure of the regulation by classifying rule elements…
This study aims to determine community empowerment through the cocomesh making program at the Sriwijaya Creative House, Lahat City. The method used was a qualitative case study approach, with research subjects consisting of managers, facilitators, and community members involved in the program. Data collection techniques were conducted through observation, interviews, and documentation,and were …