DOI: https://doi.org/10.60079/atr.v4i3

Published: 3 July 2026

Articles

The Influence of Corporate Social Responsibility on Tax Avoidance among Manufacturing Companies Listed on the Indonesia Stock Exchange for the Period 2020–2023

10.60079/atr.v4i3.881
159-171 Tiara Shava Tasya Ol Kau
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206

Financial Literacy: Its Paradoxical Effect on MSME Financial Management in the Digital Era

10.60079/atr.v4i3.954
172-188 Dhea Resthy Ananda, Muhammad Ilham Pakawaru, Sugianto Sugianto, Rika Febby Rhamadhani
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136

The Impact of Board Gender Diversity and Audit Committee Meetings on Earnings Management: The Moderating Role of External Audit Quality

10.60079/atr.v4i3.939
189-202 Eka Aulia Yustina, Muh. Syahru Ramadhan, Syafruddin Syafruddin
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117

Are Government Transfers Sticky? Tracing The Flypaper Effect Across Indonesian Provinces

10.60079/atr.v4i3.1073
203-217 Moh Danil, Andi Chairil Furqan, Rahmi Syafitri, Abdul Razik Luneto
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101

The Effect of Production Costs and Sales Volume on the Net Profit

10.60079/atr.v4i3.1112
218-232 Madila Rinardi, Aqwa Naser Daulay, Faisal Umardani Hasibuan
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62

Environmental Management Accounting, E-Ticketing and Tourism Village Financial Performance: The Moderating Role of Internal Control

10.60079/atr.v4i3.1098
233-244 Winda Ningsih
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35

The Moderating Role of Trust in Coretax Implementation and Taxpayer Compliance in Southeast Sulawesi, Indonesia

10.60079/atr.v4i3.1134
245-254 Intan Aprilianiswah Bunduwula, La Ode Almana, Fauzih Fauzih, Muhammad FIyad Baidloo
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36

Job Order Costing for Production Cost and Selling Price Decisions at Chariyah Catering

10.60079/atr.v4i3.1169
255-273 Muhammad Hasan, Nurwani Nurwani, Laylan Syafina
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47