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Elfina Astrella Sambuaga
Observed names:
Elfina Astrela Sambuaga,
Sambuaga, Elfina,
Sambuaga, Elfina Astrella
Institution:
Binus University
Observed institutions:
Pelita Harapan University,
Atma Jaya Catholic University of Indonesia,
Binus University,
University of Bunda Mulia,
Sampoerna University
ORCID:
0000-0001-7715-7899
Observed ORCID:
0000-0001-7715-7899
OpenAlex ID:
A5090256803
Business strategy typologies and the preference of earnings management practices: Evidence from Indonesian listed firms
2022
·
Antonius Herusetya
, Elfina Astrella Sambuaga
, et al.
·
Cogent Business & Management
·
19
PDF
The Effect of Women’s Role on Board, ESG Performance, and Tax Avoidance
2024
·
Elfina Astrella Sambuaga
, Donia Felicia
·
Society
·
12
PDF
Pengaruh Opportunistic Behaviour, Leverage, Financial Distress Terhadap Earnings Management
2021
·
Claudy Alfina
, Elfina Astrella Sambuaga
·
Ultimaccounting Jurnal Ilmu Akuntansi
·
11
PDF
Pengaruh Corporate Governance, Profitabilitas, Ukuran Dan Kompleksitas Perusahaan Terhadap Audit Report Lag
2020
·
Elfina Astrella Sambuaga
, Olivia Putri Santoso
·
Ultimaccounting Jurnal Ilmu Akuntansi
·
11
PDF
The Effect of the Existence of Women Board of Directors in the Board of Directors on Accural Earnings Management
2022
·
Jessica Jusup
, Elfina Astrella Sambuaga
·
Jurnal Akuntansi
·
8
Financial Restatement Period: Internal and External Auditing Mechanism
2021
·
Elfina Astrella Sambuaga
, Chelsea Chen
, et al.
·
The Indonesian Journal of Accounting Research
·
8
PDF
The influence of corporate governance elements on the disclosure of sustainability reporting
2024
·
Gilbert Immanuel
, Elfina Astrella Sambuaga
·
Kompartemen Jurnal Ilmiah Akuntansi
·
5
The Effect of Sustainability Disclosure and Company Performance: Profit or Image?
2024
·
Elfina Astrella Sambuaga
·
Jurnal Ilmiah Akuntansi
·
4
Financial Performance and Profit Growth in Asean Manufacturing Firms
2026
·
Elfina Astrella Sambuaga
, Budi Kurniawan
, et al.
·
Jurnal Bina Akuntansi
·
3
PDF
The effect of environmental uncertainty on tax avoidance with corporate governance as a moderator
2023
·
Donelia Felia
, Elfina Astrella Sambuaga
·
Journal of Management and Financial Sciences
·
3
PDF
Financial Literacy Training for Mushrooms Business Development in Sitio Tamale, The Philippines
2022
·
Kenny Fernando
, Andrey Hasiholan Pulungan
, et al.
·
JPPM (Jurnal Pendidikan dan Pemberdayaan Masyarakat)
·
3
PDF
The Effect of Bod Gender and Leverage Towards Firm Performance
2022
·
Elfina Astrella Sambuaga
, Leonardo Laksamana
, et al.
·
Klabat Accounting Review
·
3
PDF
Pengaruh Kesulitan Keuangan Terhadap Manajemen Laba dengan Internal Audit sebagai Variabel Pemoderasi
2022
·
Devi Silviana
, Elfina Astrella Sambuaga
·
Journal of Management and Business Review
·
3
PDF
Audit Quality of The Engagement Partner and Audit Firm
2022
·
Elfina Astrella Sambuaga
, Antonius Herusetya
·
Riset Akuntansi dan Keuangan Indonesia
·
2
PDF
CSR Web Reporting: A New Communication Technology Tool For Corporate Reporting And Its Relation With Ownership Structure
2019
·
Kenny Fernando
, Elfina Astrella Sambuaga
, et al.
·
International Conference on Life, Innovation, Change and Knowledge (ICLICK)
·
2
The Impact of Tax Planning and Deferred Tax Expenses on Earnings Management: Moderation by COVID-19
2025
·
Sambuaga, Elfina Astrella
, Liman, Caroline
·
Journal of Business And Entrepreneurship
·
1
PDF
Effect of Profit Management on Annual Report Readability
2022
·
Elfina Astrella Sambuaga
, Kezia Algise Iksanto
, et al.
·
Jurnal Akuntansi Bisnis
·
1
PDF
Peran Profitabilitas dan Dividen terhadap Struktur Modal Menggunakan Firms Size sebagai Pemoderasi pada Bisnis Keluarga
2021
·
Serafina Alamsyair
, Elfina Astrella Sambuaga
·
Reviu Akuntansi dan Bisnis Indonesia
·
1
PDF
Penggunaan Economic Value Added Sebagai Kriteria dalam Penerapan Creating Shared Value
2020
·
Sambuaga, Elfina Astrella
·
JURNAL AKUNTANSI EKONOMI dan MANAJEMEN BISNIS
·
1
PDF
Financial Literacy and Investment Behavior among Young Adults through Self-Control and Peer Influence
2026
·
Wardhana, Ali
, Gamaliel, Lydia Andryanti
, et al.
·
Zenodo (CERN European Organization for Nuclear Research)
The Impact of Corporate Social Responsibility (csr) Disclosure and Ceo Gender on Tax Avoidance in Indonesia
2026
·
Elfina Astrella Sambuaga
·
Journal of Business And Entrepreneurship
PDF
Corporate Incentives and Transfer Pricing Strategies: Evidence from ASEAN-6 Manufacturing Companies
2026
·
Sambuaga, Elfina Astrella
·
Zenodo (CERN European Organization for Nuclear Research)
An Empirical Study Between ESG Performance, Women on The Board of Directors, And Tax Aggressiveness in Southeast Asia
2026
·
Sambuaga, Elfina Astrella
, Siregar, Catherine
·
Zenodo (CERN European Organization for Nuclear Research)
The Digital Compliance Paradox: Cognitive Accessibility, Surveillance Governance, and Taxpayer Compliance in Digital Tax Systems
2026
·
sundari, retno
, Sambuaga, Elfina
·
Zenodo (CERN European Organization for Nuclear Research)
From Technology Acceptance to Digital Governance Legitimacy
2026
·
sundari, retno
, Sambuaga, Elfina Astrella
·
Zenodo (CERN European Organization for Nuclear Research)
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Works count:
37
Citation count:
101
H-index:
6
I10-index:
4
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