Vol. 17 No. 1 (2025): AKRUAL: Jurnal Akuntansi.

Articles

• Green Accounting, Corporate Social Responsibility, Business Strategy, and Firm Value: Evidence from Indonesia

  Sisca Santika,  Politeknik Negeri Balikpapan,  Indonesia

  Hendra Sanjaya Kusno,  Politeknik Negeri Balikpapan,  Indonesia

  Dito Rozaqi Arazy,  Politeknik Negeri Balikpapan,  Indonesia

  Ismail,  Universiti Teknologi MARA,  Malaysia

  188-197

  
  Abstract views: 0 , PDF downloads: 0

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• Auditor Independence and Threats: Mediating Role of Auditor Ethics

  Abdul Hamid,  Doctoral Student in Accounting, Faculty of Economics and Business, Universitas Airlangga,  Indonesia

  Noorlailie Soewarno ,  Accounting Department, Faculty of Economics and Business, Universitas Airlangga,  Indonesia

  Isnalita Isnalita,  Accounting Department, Faculty of Economics and Business, Universitas Airlangga,  Indonesia

  216-227

  DOI : https://doi.org/10.26740/jaj.v17n1.p216-227
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• Determinants of Carbon Emission Disclosure: Does Environmental Sensitivity Strengthen The Relationship?

  Amanda,Okky Wahyu,  Accounting Department Faculty Economics and Business, Universitas Singaperbangsa Karawang,  Indonesia

  Harnovinsah Harnovinsah,  Accounting Departement, Faculty of Economics and Business, Universitas Pancasila,  Indonesia

  Amyulianthy, Rafrini,  Accounting Department, Faculty Economics and Business, Universitas Pancasila,  Indonesia

  198-215

  DOI : https://doi.org/10.26740/jaj.v17n1.p198-215
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• The Model for Strengthening Audit Quality: A Multi-Stakeholder Approach with Digital Literacy as a Moderator

  Hasnawaty,  Doctor of Economics Program, Faculty of Economics and Business, Universitas Pancasila Jakarta,  Indonesia

  Sukrisno Agoes,  Doctor of Economics Program, Faculty of Economics and Business, Universitas Pancasila Jakarta,  Indonesia

  Harnovinsah Harnovinsah,  Doctor of Economics Program, Faculty of Economics and Business, Universitas Pancasila Jakarta,  Indonesia

  M. Ardiansyah Syam,  Magister of Accounting, Faculty of Economics and Business, Universitas Pancasila Jakarta,  Indonesia

  228-242

  DOI : https://doi.org/10.26740/jaj.v17n1.p228-242
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• Time Pressure, Task Complexity, and Dysfunctional Audit Behavior: Role of Audit Fees

  Muslim Muslim,  Accounting Department, Faculty of Economics and Business, Universitas Muslim Indonesia,  Indonesia

  Hajering Hajering,  Accounting Department, Faculty of Economics and Business, Universitas Muslim Indonesia,  Indonesia

  Muhammad Faisal AR Pelu,  Accounting Department, Faculty of Economics and Business, Universitas Muslim Indonesia,  Indonesia

  Firda Asrani,  Accounting Department, Faculty of Economics and Business, Universitas Muslim Indonesia,  Indonesia

  
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