Vol. 2 No. 1 (2024): JANUARY 2024

View Vol. 2 No. 1 (2024): JANUARY 2024

The second volume and issue 1 of the Research of Accounting and Governance (RAG), with the publication period of January 2024, has been available since January 25, 2024. The publication features a total of five articles from 3 author affiliations, namely Muhammadiyah University of Riau, YARSI University, Jakarta and Indonesia College of Economics (STEI), Jakarta.

DOI: https://doi.org/10.58777/rag.v2i1

Published: 2024-01-31

Articles

The Influence of Management Control Systems on the Financial Performance of Hospitals

Masagus Asaari, Suhirman Madjid

1-12
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Abstract View: 386 | pdf Download: 189 | DOI : https://doi.org/10.58777/rag.v2i1.51
Joint Production Cost Allocation in Determining Cost of Goods Production to Optimize Profits

Vira Mutiara Sari, Diana Supriati

13-24
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Abstract View: 405 | pdf Download: 516 | DOI : https://doi.org/10.58777/rag.v2i1.162
Do Accounting Information Systems, Internal Control, IT Utilization, and HR Competence affect Financial Reports Quality?

Syadzwana Widiasalwa, Masagus Asaari, Nazma Riska Zhafiraah

24-34
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Abstract View: 810 | pdf Download: 478 | DOI : https://doi.org/10.58777/rag.v2i1.165
How Profitability, Leverage, Financial Distress, Institutional Ownership, and Capital Intensity affect Accounting Conservatism

Kurniadi Setyanto, Hadiati Fitri, Nazma Riska Zhafiraah

35-47
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Abstract View: 575 | pdf Download: 490 | DOI : https://doi.org/10.58777/rag.v2i1.158
The Influence of Financial Factors on Tax Avoidance in Manufacturing Companies

Panca Apriyanti, Agustiawan Agustiawan, Adriyanti Agustina Putri

48-60
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Abstract View: 245 | pdf Download: 297 | DOI : https://doi.org/10.58777/rag.v2i1.170