Vol. 11 No. 1: Jurnal Reviu Akuntansi dan Keuangan

View Vol. 11 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Published: 2021-04-27

Articles

  • Asset Specificity On Conditional Conservatism

    Ahmad Waluya Jati, Mohammad Naufal, Ike Arisanti, Dhaniel Syam
    1-16
    DOI: https://doi.org/10.22219/jrak.v11i1.15560

  • Does CSR Disclosure Improve Firm’s Access To Finance And Reduce Firm Risk?

    Erwin Saraswati, Anastasia Putri Lestari, Ananda Sagitaputri
    17-29
    DOI: https://doi.org/10.22219/jrak.v11i1.14961

  • Determinats Of The Amount Of Related Party Transaction: Tax Expense And Institutional Ownership

    Lia Rahmawati Soraya, Nurul Aisyah Rachmawati
    30-39
    DOI: https://doi.org/10.22219/jrak.v10i3.13651

  • Can Fraud Diamond Affect Fraud Financial Statement In Sharia Commercial Banks?

    Dinnul Alfian Akbar, Fernando Africano, Ridandy Isrodinata
    40-57
    DOI: https://doi.org/10.22219/jrak.v11i1.16256

  • Non-Cash Transaction Implementation In Local Government

    Vira Maulina, Irwan Taufiq Ritonga
    58-76
    DOI: https://doi.org/10.22219/jrak.v11i1.15289

  • The Effect of CEO Tenure, Capital Intensity, and Firm Size On Tax Avoidance

    Evi Khusnita Ulfa, Eny Suprapti, Sri Wahjuni Latifah
    77-86
    DOI: https://doi.org/10.22219/jrak.v11i1.16140

  • Professional Commitment And Whistleblowing Intention: The Role Of National Culture

    Ni Wayan Rustiarini, Anik Yuesti, Ni Putu Shinta Dewi
    87-102
    DOI: https://doi.org/10.22219/jrak.v11i1.14558

  • The Moderating Role Of Change Management And Leadership Turnover: A Study Of Performance Accountability In Local Goverment

    Septilia Woro Anggini, Rosidi Rosidi, Wuryan Andayani
    103-117
    DOI: https://doi.org/10.22219/jrak.v11i1.15440

  • Fundamental Factor Analysis On Banking Stock Price In LQ45

    Idah Zuhroh, Alvio Veronika
    118-137
    DOI: https://doi.org/10.22219/jrak.v11i1.16115

  • Corporate Governance And Tax Aggressiveness: Agency Theory Relationship

    Bani Alkausar, Farel Badar Kawakibi, Mienati Somya Lasmana
    138-149
    DOI: https://doi.org/10.22219/jrak.v11i1.15610

  • The Role of Firm Reputation and Management Experience for Firm Performance after Merger and Acquisition

    Edi Edi, Erni Susanti
    150-167
    DOI: https://doi.org/10.22219/jrak.v11i1.14067

  • Intellectual Capital Disclosure And Comprehensive Intellectual Capital Management : Evidence From Universities In Southeast Asia

    Sigit Hermawan Hermawan, Duwi Rahayu, Jamaludin Jamaludin, Ruci Arizanda Rahayu, Sarwenda Biduri
    168-184
    DOI: https://doi.org/10.22219/jrak.v11i1.14287

  • Determinants Analysis For The Quality Of Village Financial Statements

    Chusnul Khotimah, Icuk Rangga Bawono, Rasyid Mei Mustafa
    185-203
    DOI: https://doi.org/10.22219/jrak.v11i1.15164

  • Online Sales And Payment In Smes Financial Reporting Preparation

    Ferry Kosadi, Wajib Ginting, Muhammad Iqbal Alamsyah
    204-223
    DOI: https://doi.org/10.22219/jrak.v11i1.14762

  • Psychological Capital Mediation on the Relationship between Auditor Experience and Acceptance of Under-Reporting Time: An Indonesian Study

    Faiz Zamzami, Syaiful Ali, Dina Natasari
    224-237
    DOI: https://doi.org/10.22219/jrak.v11i1.14734