Vol. 13 No. 2 (2022): AKRUAL: Jurnal Akuntansi

Articles

• Corporate Social Responsibility, Capital Intensity, and Tax Aggresiveness: Evidence from Indonesia

  Dinda Ayu Laksmi,  Accounting Department, Faculty of Economics and Business, Airlangga University Surabaya,  Indonesia

  Niluh Putu Dian Rosalina Handayani Narsa,  Accounting Department, Faculty of Economics and Business, Airlangga University Surabaya,  Indonesia

  132-143

  DOI : https://doi.org/10.26740/jaj.v13n2.p132-143
  Abstract views: 1770 , PDF downloads: 2196

  • PDF

• Research on Cost Stickiness in International Journals: A Bibliometric Study

  Komang Ayu Krisnadewi,  Accounting Department, Faculty of Economics and Business, Universitas Udayana,  Indonesia

  Ballav Niroula,  Faculty of Management, Patan Multiple Campus, Tribhuvan University,  Nepal

  Sanju Kumar Singh,  Faculty of Economics and Business, Universitas Airlangga,  Indonesia

  144-158

  DOI : https://doi.org/10.26740/jaj.v13n2.p144-158
  Abstract views: 1408 , PDF downloads: 1275

  • PDF

• Corporate Risks and The Impact on Earnings Management

  I Gusti Ayu Purnamawati,  Economics and Accounting Department, Faculty of Economics, Universitas Pendidikan Ganesha,  Indonesia

  Saarce Elsye Hatane,  Accounting Department, Faculty of Economics and Business, Petra Christian University,  Indonesia

  159-172

  DOI : https://doi.org/10.26740/jaj.v13n2.p159-172
  Abstract views: 1369 , PDF downloads: 1678

  • PDF

• Determinants of Accounting Firm Switching to Upgrade, Samegrade, and Downgrade

  Putu Risma Yunika,  Accounting Department, Faculty of Economics and Business, Universitas Mahasaraswati Denpasar,  Indonesia

  Ni Wayan Rustiarini,  Accounting Department, Faculty of Economics and Business, Universitas Mahasaraswati Denpasar,  Indonesia

  Ni Putu Shinta Dewi,  Accounting Department, Faculty of Economics and Business, Universitas Mahasaraswati Denpasar,  Indonesia

  173-186

  DOI : https://doi.org/10.26740/jaj.v13n2.p173-186
  Abstract views: 632 , PDF downloads: 599

  • PDF

• An Investigation of How Firm Size Affects Firm Value through Corporate Reputation

  Fransiskus Eduardus Daromes,  Magister of Accounting Study Program, Universitas Atma Jaya Makassar,  Indonesia

  Robert Jao,  Accounting Study Program, Universitas Atma Jaya Makassar,  Indonesia

  Lukman Lukman,  Accounting Study Program, Universitas Atma Jaya Makassar,  Indonesia

  Rifaldy Wiasal,  Accounting Study Program, Universitas Atma Jaya Makassar,  Indonesia

  187-200

  DOI : https://doi.org/10.26740/jaj.v13n2.p187-200
  Abstract views: 2136 , PDF downloads: 1780

  • PDF

• The Role of Financial Distress in Mediating The Accounting Conservatism Practices

  Ratieh Widhiastuti,  Department of Economics Education, Faculty of Economics, Universitas Negeri Semarang,  Indonesia

  Selvia Rahayu,  Department of Economics Education, Faculty of Economics, Universitas Negeri Semarang,  Indonesia

  201-213

  DOI : https://doi.org/10.26740/jaj.v13n2.p201-213
  Abstract views: 1919 , PDF downloads: 1682

  • PDF

• Does Religiosity Reduce Tax Evasion? Empirical Research Based on Gender and Education

  Widiyanti Kurnianingsih,  Accounting Department, Faculty of Economics and Social, Universitas Amikom Yogyakarta,  Indonesia

  Alfriadi Dwi Atmoko,  Accounting Department, Faculty of Economics and Social, Universitas Amikom Yogyakarta,  Indonesia

  213-226

  DOI : https://doi.org/10.26740/jaj.v13n2.p213-226
  Abstract views: 902 , PDF downloads: 1261

  • PDF

• Corporate Governance Moderate Effect of Environmental Perfomance and Disclosure on Company Perfomance

  Hendronoto Hadi Wibowo,   Master of Accounting Study Program, Universitas Katolik Widya Mandala,  Indonesia

  Lodovicus Lasdi,  Accounting Department, Faculty of Business, Universitas Katolik Widya Mandala,  Indonesia

  227-239

  DOI : https://doi.org/10.26740/jaj.v13n2.p227-239
  Abstract views: 910 , PDF downloads: 1232

  • PDF

• Ownership Concentration and Earning Quality: Moderating Role of Board Diversity

  Triyonowati Triyonowati,  Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya,  Indonesia

  Rizki Amalia Elfita,  Universitas Nahdlatul Ulama Surabaya,  Indonesia

  Suwitho Suwitho,  Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya,  Indonesia

  Titik Mildawati,  Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya,  Indonesia

  Ikhsan Budi Rihardjo,  Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya,  Indonesia

  240-250

  DOI : https://doi.org/10.26740/jaj.v13n2.p240-250
  Abstract views: 841 , PDF downloads: 924

  • PDF

• Comparative Analysis of The Performance of Sharia Banks and Conventional Banks in Indonesia

  Rendra Arief Hidayat,  Accounting Department, Faculty of Economics and Business, Universitas Negeri Surabaya,  Indonesia

  Indah Shofiyah,  Accounting Department, Faculty of Economics and Business, Ahmad Dahlan University,  Indonesia

  Hendra Hendra,  Accounting Department, Faculty of Economics and Business, Gorontalo State University,  Indonesia

  251-263

  DOI : https://doi.org/10.26740/jaj.v13n2.p251-263
  Abstract views: 886 , PDF downloads: 926

  • PDF

• Technology Acceptance Model : Intention Implementation E-Goverment System

  M Iswahyudi,  Accounting Departement, Faculty of Economics, Universitas 17 Agustus 1945 Banyuwangi,  Indonesia

  264-277

  
  Abstract views: 333 , PDF downloads: 208

  • PDF