Afrizal Afrizal

Universitas Jambi

Indonesia

  • Universitas Jambi

SCHOLARLY PAPERS

8

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1,013

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Scholarly Papers (8)

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1.

The Effect of Accounting Conservatism, CSR Disclosure and Tax Avoidance on Earnings Management: Some Evidence From Listed Companies in Indonesia

Afrizal, Putra, W. E., Yuliusman, & Hernando, R. (2020). The Effect of Accounting Conservatism , CSR Disclosure and Tax Avoidance on Earnings Management : Some Evidence From Listed Companies in Indonesia. International Journal of Advanced Science and Technology, 29(04), 1441–1456.
Number of pages: 16 Posted: 21 May 2020 Last Revised: 23 Jul 2020
Afrizal Afrizal, Wirmie Eka Putra, Yuliusman Yuliusman and Riski Hernando
Universitas Jambi, Fakultas Ekonomi dan Bisnis Universitas Jambi, Jambi University - Faculty of Economics and Business and Universitas Jambi
Downloads 536 (81,053)

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Agency theory, conservatism accounting, corporate social responsibility (CSR) disclosure, earnings management, tax avoidance.

2.

Indonesian Tax Amnesty and Its Implications

European Journal of Business and Management Vol.10, No.35, 2018
Number of pages: 15 Posted: 07 Apr 2020
Afrizal Afrizal
Universitas Jambi
Downloads 100 (402,956)

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tax amnesty; taxpayer database; tax revenue

3.

Development and Future Trends of Financial Accounting in Indonesia

Research Journal of Finance and Accounting, 2019
Number of pages: 6 Posted: 06 Apr 2020
Afrizal Afrizal
Universitas Jambi
Downloads 98 (408,350)

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disclosures; CSR; human resources accounting; value added; ABC costing; behavioural accounting.

4.

Evaluation of Suitability of the Implementation of Accounting Standards for Small Business ( SAK ETAP) and the Quality of Financial Reporting and Its Effect on Creative Industry's Business Performance in Jambi Province

Research Journal of Finance and Accounting, 2018
Number of pages: 12 Posted: 06 Apr 2020
Afrizal Afrizal
Universitas Jambi
Downloads 72 (491,301)

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Small Business Accounting Standards, Financial Reporting Quality

5.

What Factors Do Influence Islamic Social Reporting (ISR) Disclosure? Evidence from Indonesia

Putra, W. E., Afrizal, Mukhzarudfa, & Lubis, T. A. (2020). What Factors Do Influence Islamic Social Reporting (ISR) Disclosure? Evidence from Indonesia. International Journal of Recent Technology and Engineering (IJRTE), 8(5), 50–55. DOI: 10.35940/ijrte.E5622.018520
Number of pages: 6 Posted: 25 Feb 2020 Last Revised: 23 Jul 2020
Wirmie Eka Putra, Afrizal Afrizal, Mukhzarudfa Mukhzarudfa and Tona Aurora Lubis
Fakultas Ekonomi dan Bisnis Universitas Jambi, Universitas Jambi, Universitas Jambi and Universitas Jambi
Downloads 67 (514,540)

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age; company growth; liquidity; size; Islamic social reporting disclosure

6.

Factors That Influence The Application Of Accounting Conservatism In Finance Reports (Empirical Study In Manufacturing Companies Which Are Listed In The Jakarta Stock Exchange Period 2011-2014)

Chairunnisya, R., Afrizal, & Putra, W. E. (2014). That Influence The Application Of Accounting Conservatism In Finance Reports ( Empirical Study In Manufacturing Companies Which Are Listed In The Jakarta Stock Exchange Period 2011-2014 ) 56 Factors. AFEBI Accounting Review (AAR), 2(1), 64–77.
Number of pages: 14 Posted: 29 Aug 2020
Rega Chairunnisya, Afrizal Afrizal and Wirmie Eka Putra
Universitas Jambi, Universitas Jambi and Fakultas Ekonomi dan Bisnis Universitas Jambi
Downloads 53 (571,537)

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Accounting Conservatism, Audit Committee, Broad Size, Capital Intensity, Firm Size, Firm Risk, Growth Opportunities, Leverage

7.

Analysis of The Effect of Islamic Social Reporting (ISR) Disclosure on Company Financial Performance: Study at Listed Companies in Jakarta Islamic Index (JII) Period 2010-2017

Research Journal of Finance and Accounting, 2018
Number of pages: 12 Posted: 06 Apr 2020
Afrizal Afrizal
Universitas Jambi
Downloads 53 (571,537)

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islamic social reporting (ISR); sales growth; return on equity (ROE)

8.

Several Factors Influence the Selection of the Companies Accounting Methods

Research Journal of Finance and Accounting Vol.10, No.16, 2019
Number of pages: 8 Posted: 07 Apr 2020
Afrizal Afrizal and Susfa Yetti
Universitas Jambi and Jambi University - Faculty of Economics and Business
Downloads 34 (676,711)

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asset; debt to equity ratio; accounting methods