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: 305 , PDF downloads: 174

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• The Influence of Competency, Commitment Escalation, Individual Behavior on Personnel Performance Through Personnel Performance Motivation

  Fazrial Kenedy,  Universitas Batam,  Indonesia

  Indriyani Indriyani,  Universitas Batam,  Indonesia

  Bambang Satriawan,  Universitas Batam,  Indonesia

  
  Abstract views: 45 , PDF downloads: 5

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• Are Tax Retention Rate, Investment Opportunity Set, and Growth Opportunities Important in Determining the Quality of Corporate Earnings?

  Septi Hastareni,  Faculty of Economics and Business Universitas Trisakti Jakarta,  Indonesia

  Riska Alfriani,  Faculty of Economics and Business Universitas Trisakti Jakarta,  Indonesia

  Sekar Mayangsari,  Faculty of Economics and Business Universitas Trisakti Jakarta,  Indonesia

  255-269

  DOI : https://doi.org/10.26740/jaj.v17n1.p255-269
  Abstract views: 54 , PDF downloads: 29

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• Determinants of Earnings Resilience: Can the Difference Between Book Value and Tax, Market Concentration, and Debt Level be Determined by Cash Flow?

  Faolina Faolina,  Faculty of Economics and Business Universitas Trisakti Jakarta,  Indonesia

  Rizky Noorrochmawatie,  Faculty of Economics and Business Universitas Trisakti Jakarta,  Indonesia

  Hexana Sri Lastanti,  Faculty of Economics and Business Universitas Trisakti Jakarta,  Indonesia

  285-298

  DOI : https://doi.org/10.26740/jaj.v17n1.p285-298
  Abstract views: 62 , PDF downloads: 24

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• Is Business Risk Able to Moderate the Effect of Capital Intensity, Capital Structure, and Tax Loss Carryforward on the Effective Tax Rate?

  Apri Mardiansyah,  Faculty of Economics and Business Universitas Trisakti Jakarta,  Indonesia

  Mochammad Faried Arfiansyah,  Faculty of Economics and Business Universitas Trisakti Jakarta,  Indonesia

  Murtanto,  Faculty of Economics and Business Universitas Trisakti Jakarta,  Indonesia

  270-284

  DOI : https://doi.org/10.26740/jaj.v17n1.p270-284
  Abstract views: 62 , PDF downloads: 22

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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
  Abstract views: 213 , PDF downloads: 145

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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
  Abstract views: 279 , PDF downloads: 153

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• The Fraud Hexagon Model to Detect Financial Reporting Fraud in Mining Companies Listed on the Indonesia Stock Exchange

  Wulan Retnowati,  Accounting Department, , Faculty of Economics and Business, Sultan Ageng Tirtayasa,  Indonesia

  Nurul Aini Wahida,  Accounting Department, , Faculty of Economics and Business, Sultan Ageng Tirtayasa,  Indonesia

  M Satibi,  Communication Department, Bina Bangsa University,  Indonesia

  243-251

  
  Abstract views: 212 , PDF downloads: 65

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• The Morality Factors in Preventing Fraud in Village Fund Management

  Fatchur Rochman,  Accounting Department, Merdeka University of Madiun,  Indonesia

  Nurharibnu Wibisono,  Accounting Department, Merdeka University of Madiun,  Indonesia

  Herry Purnomo,  Accounting Department, Merdeka University of Madiun,  Indonesia

  Arini Wildaniyati,  Accounting Department, Merdeka University of Madiun,  Indonesia

  Pramita Mawar Dianti,  Accounting Department, Merdeka University of Madiun,  Indonesia

  228-242.

  DOI : https://doi.org/10.26740/jaj.v17n1.p228-242.
  Abstract views: 157 , PDF downloads: 70

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• Determination Leadership Spiritual, Culture Organization, Competence, Service on Religious Performance Through Spiritual Motivation

  Harianto Harianto,  Doctoral Study Program in Human Resource Management, Faculty of Economics and Business, Universitas Batam,  Indonesia

  Chablullah Wibisono,  Doctoral Study Program in Human Resource Management, Faculty of Economics and Business, Universitas Batam,  Indonesia

  RA Widyanti Diah Lestari,  Doctoral Study Program in Human Resource Management, Faculty of Economics and Business, Universitas Batam,  Indonesia

  243-254

  DOI : https://doi.org/10.26740/jaj.v17n1.p243-254
  Abstract views: 159 , PDF downloads: 216

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• Integrating Tax Sanctions and Trust Through Tax Awareness to Explain MSME Taxpayer Compliance: The Theory of Planned Behavior Approach

  Nik Amah,  Accounting Department, Faculty of Economics and Business, Universitas PGRI Madiun,  Indonesia

  Nanik Ermawati,  Accounting Department, Faculty of Economics and Business, Universitas Muria Kudus,  Indonesia

  Desy Nur Pratiwi,  Accounting Department, Faculty of Economics Business, ITB AAS,  Indonesia

  Anggita Putri Pramudyawati,  Accounting Department, Faculty of Economics and Business, Universitas PGRI Madiun,  Indonesia

  270-292

  DOI : https://doi.org/10.26740/jaj.v17n1.p270-292
  Abstract views: 29 , PDF downloads: 5

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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

  
  Abstract views: 128