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Author

Gita Desyana

2 papers indexed here

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Open access Sep 2026

Studi Fenomenologi Pemahaman Mahasiswa Akuntansi Terhadap Perpajakan

Penelitian ini bertujuan untuk memahami pengalaman mahasiswa akuntansi dalam mempelajari perpajakan melalui pendekatan studi fenomenologi. Metode penelitian yang digunakan adalah kualitatif dengan teknik pengumpulan data berupa wawancara mendalam kepada mahasiswa akuntansi semester 6 Universitas Tanjungpura. Hasil pene...

Niko Nashwan Putra Prasetiya, Elga Yulindisti, Gita Desyana · 0 citations
Open access Oct 2026

Pengaruh Climate Change Disclosure dan Green Intellectual Capital terhadap Nilai Perusahaan dengan Moderasi Kepemilikan Institusional

This study examines the effects of Climate Change Disclosure (CCD) and Green Intellectual Capital (GIC) on firm value, as well as the role of institutional ownership as a moderating variable, among companies in the basic materials sector listed on the Indonesia Stock Exchange during the 2021 to 2025 period. This study...

Reihanna Reihanna, Umiaty Hamzani, Gita Desyana · 0 citations

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