Vol. 14 No. 1 (2022): AKRUAL: Jurnal Akuntansi

Articles

• The Corporate Governance Mechanism on Earnings Management and Firm Performance

  Ilham Maulana,  Management Department, Faculty of Business and Economics, Universitas Trunojoyo Madura,  Indonesia

  Bambang Haryadi,  Accounting Department, Faculty of Business and Economics, Universitas Trunojoyo Madura,  Indonesia

  Mohammad Arief,  Management Department, Faculty of Business and Economics, Universitas Trunojoyo Madura,  Indonesia

  1-16

  DOI : https://doi.org/10.26740/jaj.v14n1.p1-16
  Abstract views: 2047 , PDF downloads: 1842

  • PDF

• Income Tax Policy Amidst Covid-19 Pandemic: Quo Vadis Indonesia?

  Prianto Budi Saptono,  Faculty of Administrative Science, Universitas Indonesia,  Indonesia

  Ismail Khozen,  Faculty of Administrative Science, Universitas Indonesia,  Indonesia

  17-29

  DOI : https://doi.org/10.26740/jaj.v14n1.p17-29
  Abstract views: 926 , PDF downloads: 712

  • PDF

• Political Connection and the Readability of the MD&A Disclosure

  Iman Harymawan,  Accounting Department, Faculty of Economics and Business, Universitas Airlangga,  Indonesia

  Tubagus Algan Roiston,  Accounting Department, Faculty of Economics and Business, Universitas Airlangga,  Indonesia

  30-46

  DOI : https://doi.org/10.26740/jaj.v14n1.p30-46
  Abstract views: 784 , PDF downloads: 676

  • PDF

• Transparency of Hajj Fund Accountability: Performance of Financial Statements and Investment Optimization

  Roymon Panjaitan,  Management Study Program, Faculty of Economics and Business, Universitas Dian Nuswantoro,  Indonesia

  Echan Adam,  Faculty of Agriculture, Universitas Negeri Gorontalo,  Indonesia

  47-62

  DOI : https://doi.org/10.26740/jaj.v14n1.p47-62
  Abstract views: 1112 , PDF downloads: 1100

  • PDF

• Antecedents of Whistleblowing Intentions: Evidance in Local Government Agencies

  Nanang Shonhadji,  Accounting Department, Faculty of Economics and Business, Universitas Hayam Wuruk Perbanas,  Indonesia

  63-79

  DOI : https://doi.org/10.26740/jaj.v14n1.p63-79
  Abstract views: 806 , PDF downloads: 642

  • PDF

• Decentralization and Citizen Perception of Prosperity in Indonesia

  Nanda Wijayanti,  Accounting Department, Faculty of Economics and Business, Universitas Indonesia,  Indonesia

  Matthew Mingus,  School of Public Affairs and Administration, Western Michigan University,  United States

  80-94

  DOI : https://doi.org/10.26740/jaj.v14n1.p80-94
  Abstract views: 725 , PDF downloads: 585

  • PDF

• Factors Analysis Structure with Profitability as Intervening Variables

  Nana Umdiana,  Accounting Department, Faculty of Economics and Business, Universitas Serang Raya,  Indonesia

  Nikke Yusnita Mahardini,  Accounting Department, Faculty of Economics and Business, Universitas Serang Raya,  Indonesia

  Irma Dewi Manurung,  Accounting Department, Faculty of Economics and Business, Universitas Serang Raya,  Indonesia

  95-105

  DOI : https://doi.org/10.26740/jaj.v14n1.p95-105
  Abstract views: 795 , PDF downloads: 734

  • PDF

• Why State-Owned Enterprises Often Do Earnings Management?

  Wuri Cahyaning Pramusti,  Universitas PGRI Madiun,  Indonesia

  Elva Nuraina,  Universitas PGRI Madiun,  Indonesia

  Elana Era Yusdita,  Universitas PGRI Madiun,  Indonesia

  106-121

  DOI : https://doi.org/10.26740/jaj.v14n1.p106-121
  Abstract views: 841 , PDF downloads: 700

  • PDF

• Value Relevance of Accounting Information: Evidence from Banking Industry in ASEAN

  Tri Nurul Khomidah,  Accounting Department, Faculty of Economics, Universitas Sebelas Maret,  Indonesia

  Doddy Setiawan,  Accounting Department, Faculty of Economics, Universitas Sebelas Maret,  Indonesia

  122-131

  DOI : https://doi.org/10.26740/jaj.v14n1.p122-131
  Abstract views: 1181 , PDF downloads: 856

  • PDF

• Determinants Moderators of Financial Distress: An Evidence Affiliation Group and Political Connection

  Rony Wardhana,  Accounting Department, Faculty of Economics and Business, Universitas Airlangga Surabaya,  Indonesia

  Muslich Anshori,  Accounting Department, Faculty of Economics and Business, Universitas Airlangga Surabaya,  Indonesia

  Heru Tjaraka,  Accounting Department, Faculty of Economics and Business, Universitas Airlangga Surabaya,  Indonesia

  132-147

  DOI : https://doi.org/10.26740/jaj.v14n1.p132-147
  Abstract views: 1292 , PDF downloads: 995

  • PDF