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Digital accounting based on SAK-ETAP: financial reporting quality as a moderating variable

Purpose: This study aims to determine whether the role of information technology and credit quantity influences the presentation of quality financial statements, with the understanding of SAK-ETAP as a moderating variable in creative businesses in Medan City. Methodology/approach: The data analys...

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Hlavní autoři: Evi Juita Wailan' An, Sonya Enda Natasha S Pandia
Médium: Artigo
Jazyk:Inglês
Vydáno: Universitas Muhammadiyah Malang 2024-11-01
Edice:Jurnal Akademi Akuntansi
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On-line přístup:https://ejournal.umm.ac.id/index.php/jaa/article/view/36401
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