Vol. 3 No. 4 (2025): Journal of Governance, Taxation and Auditing (April - June 2025)

View Vol. 3 No. 4 (2025): Journal of Governance, Taxation and Auditing (April - June 2025)

Journal of Governance, Taxation and Auditing (abbreviated as JoGTA), published by PT. Keberlanjutan Strategis Indonesia, p-ISSN 2830-6392 and e-ISSN 2962-2522. The Journal of Governance, Taxation and Auditing has published four issues per year and published in July – September, October – December, January – March, April – June. Journal of Governance, Taxation and Auditing also uses the LOCKSS system to ensure a secure and permanent archive for the journal. Since 2022, the Journal of Governance, Taxation and Auditing related to information systems, governement policy, has been a member of CrossRef. Therefore, each article will own a DOI (Digital Object Identifier) number 10.38142/jogta, Web of Science, ORCID Connecting Research and Researchers and other indexing, see Abstract and Indexing.
The author's countries are Indonesia

DOI: https://doi.org/10.38142/jogta.v3i4
Published: 2025-04-30

Full Issue

Articles

  • The Effect of Profitability and Liquidity on Firm Value with Dividend Policy as an Intervening Variable (Empirical Study on Non-Cyclical Consumer Sector Companies Listed on the Indonesia Stock Exchange Period 2018-2023)

    Della MARCHELINA, Fauji SANUSI, Intan PURBASARI
    323 - 344

  • The Influence of Operational Cost Efficiency and Human Resource Competence on Product Quality at 1000 Rentcar Medan

    Della PUSPITA, Wan FACHRUDDIN, M. Irsan NASUTION
    345 - 353

  • The Effect of Return on Assets and Earnings Per Share on the Stock Price of PT Unilever Indonesia, TBK for the Period 2014-2022

    Titin SUHARTINI, Istajib Kulla HIMMY’AZZ, Shelly BRILLIANT, Muhammad Zacky Syauqy Ibnu SHODIQ, Stephanie Dwi Wahyuning TYAS
    354 - 364

  • Debate On Efforts to Extend the Presidential Term Limit During The Joko Widodo Administration from a Democratic Perspective

    Hendra HENDRA
    365 - 376

  • The Effect of Auditor Competence and Independence on Audit Quality: The Moderating Role of Audit Fees (A Case Study of Public Accounting Firms in Bandung)

    Manurung Miranda Lidya NURSAID, Ali Rahman Reza ZAPUTRA
    377 - 386

  • The Influence of Coretax, Tax Corner, and Tax Volunteers on Annual Personal Tax Return Reporting Compliance (a Study on Generation Z and Millennials in Lamongan)

    Handariyatul MAIMUNAH, Novi DARMAYANTI, Moh. Ali WAFA
    387 - 397

  • Time-Driven Activity Based Costing: An Innovative Method for Calculating the Cost of Renting a Hall in a Public Service Agency (BLU)

    Audy MEIDINA, Utami Puji LESTARI
    398 - 409

  • Financial Decisions and Firm Value: The Moderating Role of Good Corporate Governance and Environmental Disclosure

    I Made Aditya PRAMARTHA , Gede Sanjaya Adi PUTRA, Ida Ayu Putu Liony Natasha RAI
    410 - 429

  • Implementation of Food Procurement with Cluster Discounts to Increase Food Cost Efficiency in Hotels X

    Pande Bagus Adhi Satya RANATA, Titien DAMAYANTI, Ni Ketut MARENI
    430 - 436

  • The Effect of Capital Adequacy Ratio, Non-Performing Loan, Net Interest Margin, Loan to Deposit Ratio, and Cost to Income Ratio on the Firm Value of Banks Listed on the Indonesia Stock Exchange for the 2021–2024 Period

    Awen Alif ATHAYYA, Yulazri YULAZRI
    437 - 445