1665-5346
1665-5346
S1665-53462025000400007
10.21919/remef.v20i4.1294
Taiwan
Thailand
Indonesia
Indonesia
Indonesia
Indonesia
00
12
2025
00
12
2025
20
4
[
2007
9
1
1
1-17
]
[
2017
37
3
3
99-110
]
[
2022
10
10
10
]
[
2022
11
3
3
657-63
]
[
2022
ahead-of-print No
]
[
2023
12
03
03
3945-51
]
[
2021
]
[
2020
9
4
4
361-73
]
[
2020
5 2020
]
[
1988
16
1
1
74-94
]
[
2018
1020-34
]
[
2023
36
7
7
2941-76
]
[
2022
40
4
4
791-819
]
[
2012
]
[
2022
40
5
5
1017-50
]
[
2018
32
5
5
2062-106
]
[
2020
63
]
[
2017
122
888-95
]
[
2013
31
3
3
478-92
]
[
2019
12
4
4
794-812
]
[
2015
6
1
1
39-47
]
[
2018
]
[
2023
]
[
2019
]
[
2023
]
[
2018
36
7
7
1386-413
]
[
2018
15
2
2
161-83
]
[
2021
5
2
2
136-57
]
[
2020
38
7
7
1575-99
]
[
2018
]
[
2022
1
5
5
352-6
]
[
2019
13
2
2
173-95
]
[
2006
6th
]
[
2016
21
1
1
]
[
2020
121-34
]
[
2019
3
3
3
179-90
]
[
2018
8
4
4
487-98
]
[
2014
24
3
3
332-52
]
[
2020
12
4
4
353-66
]
[
2019
37
1
1
362-81
]
[
2019
11
6
6
1245-75
]
[
2022
1
7
7
709-16
]
[
2011
16
1
1
1-12
]
[
2020
55
]
[
2020
63
3
3
320-31
]
[
2016
]
[
Klynveld Peat Marwick Goerdeler (KPMG)
2019
]
[
2023
]
[
2018
61
1
1
35-46
]
[
2018
9
2
2
74-8
]
[
2023
4
1
1
85-94
]
[
2020
86
317-26
]
[
2015
23B
255-466
]
[
2019
]
[
2016
8
3
3
227-44
]
[
2022
14
7
7
1793-816
]
[
2016
21
2
2
1-20
]
[
2020
]
[
2023
1st
]
[
2020
]
[
2023
]
[
2019
11
]
[
Otoritas Jasa Keuangan
2022
]
[
Otoritas Jasa Keuangan
2024
]
[
2020
54
]
[
2019
14
05
05
]
[
2022
26
1
1
]
[
2020
12
3
3
242-50
]
[
2023
14
6
6
1463-87
]
[
2022
8
4
4
]
[
2018
]
[
2023
11
3
3
]
[
2018
118
3
3
541-69
]
[
2017
]
[
2021
12
3
3
399-420
]
[
2022
]
[
2019
10
1
1
143-71
]
[
2019
16
4
4
472-97
]
[
2019
15
1
1
55-74
]
[
2020
]
[
2022
6
1
1
]
[
2022
1
5
5
]
[
2022
]
[
2016
29
4
4
830-49
]
[
2020
41
]
[
2011
1
44-58
]
[
2023
]
[
2015
71
2
2
103-15
]
[
2021
12
2
2
309-30
]
[
2003
27
3
3
425-78
]
[
2012
36
1
1
157-78
]
[
2020
6
3
3
]
[
2022
7
2
2
]
[
2018
23
1
1
23-34
]
[
2018
29
1
1
98-108
]
[
2021
16
5
5
1893-911
]
[
2019
]
[
2012
13
2
2
104-21
]
[
2020
12
]
[
2021
3
1
1
23-33
]
[
2010
26
4
4
760-7
]