Vol 5, No 1 (2023)

Maret 2023

DOI: https://doi.org/10.26618/inv.v5i1

Table of Contents

Articles

Government Internal Control System, Role and Comparison of the Committee of Sponsoring Organization (COSO) Revised Internal Control Framework
Rahmawansyah Andi Tahang, Haliah Haliah, Nirwana Nirwana
PDF
1-7
The Effect of Inflation, Capital Structure, and ROA on Stock Returns in Food and Beverage Companies Listed on The Indonesia Stock Exchange in 2017-2020
Sri Wahyuningsih, Gendro Wiyono, Alfiatul Maulida
PDF
8-16
Cost of Production to Determine Selling Price in Gowa Jaya Cake
Arianto Dangkeng, Muh. Ramli, Nurfaisah Nurfaisah
PDF
17-23
The Effect of Leverage and Operating Capacity on Financial Distress with Profitability as a Moderating Variable
Risal Rinofah, Alfiatul Maulida, Chintya Anggraini Puspasari
PDF
24-33
Analysis of Financial Performance Based on Activity Ratio and Profitability Ratio in Food and Beverage Industry Companies Listed on The Indonesia Stock Exchange (IDX) Period 2016–2020
Muhammad Khaedar Sahib, Andi Rustam, Fitrah Fitrah
PDF
34-57
The Influence of intellectual intelligence, spiritual intelligence, anf interest in reading on the love of understanding of financial management (Case study on students of management study program, faculty of Economics, Tamanasiswa Bachelor Wiyata University )
Risal Rinofah, Alfiatul Maulida, Julaiha Julaiha
PDF
58-64
Comparative analysis of Abnormal Return and Trading Volume Activity Before and After the Announcement of the Covid 19 Pandemic-In financial companies listed on the Indonesia Stock Exchange (IDX)
Nur Sandi Marsuni, Anastasia D'Ornay, Nersiyanti Nersiyanti, Hamid Habbe, Nadhirah Nagu
PDF
65-78
The Effect of Money Ethic on Tax Evasion with Religiosity, Materialism, and Gender as Moderating Variables
Dewi Kusuma Wardani, Merlin Subekti
PDF
79-90
Analysis of Financial Statements of Micro, Small and Medium Enterprises (Umkm) Cafe Aceh Meutuah Khupie, Percut Sei Tuan District, Deli Serdang Using the Standard Approach to Financial Accounting for Micro, Small and Medium Entities (Sakemkm)
Budi Dharma, Epa Purnama Sari Harahap, Syakya Maulida
PDF
91-97
Implications of Good Corporate Governance and Company Size on Profit Management (Study of Lq45 Companies Listed on the Indonesian Stock Exchange)
Fuad Asywadu Syahaq, Agusdiwana Suarni, Nurhidayah Nurhidayah
PDF
98-118
Analysis of Factors Influencing the Rupiah Exchange Rate against the United States Dollar for the 2004-2021 Period
Istia Zaliyanty, Daryono Soebagyo
PDF
119-128
Regional Taxes and Retributions as a Source of Fixed Regional Income Every Year
Athaya Faris Permana Putra, Galuh Tresna Murti, Haura Muthi Fitrian, Raisha Mellyani Putri
PDF
129-134
The Effect Of Return On Investment And Earning Per Share On Stock Price As A Moderating Variable.
Haslindah Haslindah, Sitti Rahma Sudirman, Wahyuni Saleh, Bahtiar Herman
PDF
135-250
Will CEO Aggressivity Affect Tax Avoidance Behavior?: Empirical Study In Indonesia
Mira Mira, Sulaeman Masnan, Salam Salam, Faidul Adzim, Sultan Sarda, A. Tenri Syahriani
PDF
151-160
Comparison of Income Tax Calculations for Individual Taxpayers with PKP of More Than 5 Billion Based on Law Number 36 of 2008 and Law Number 7 of 2021
Alisa Dwi Sugiarti, Galuh Tresna Murti, Agitha Naya Nur Annisa, Cahya Fathya Rahmah
PDF
161-164