Vol. 14 No. 1 (2024): Jurnal Reviu Akuntansi dan Keuangan

Articles

• Income Shifting And Tax Avoidance: Evidence In Indonesia

  Putra Hidayat, Rosidi Rosidi, Zaki Baridwan

  1-18

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  • 363
  • 267
  • DOI

• Good Corporate Governance Dan Environmentalal, Social, Governance Disclosures Di Indonesia

  Lailah Fujianti, Nelyumna Nelyumna, Widyaningsih Azizah , Sinta Budi Astuti , Nurul Hilmiyah, Anninsa Lailatul Qodriyah

  19-36

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  • 758
  • 656
  • DOI

• Ethics Perspective of Quality Accounting Information and Future Certainty: A Pattern of Rationally Perceived Decision

  Muljanto Siladjaja, Trinandari Prasetya Nugrahanti, Pamela Magdalena

  37-68

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  • 212
  • 106
  • DOI

• Enhancing Financial Statement Quality: The Moderating Role Of Coercive Pressure In Government Entities

  Cahyo Dwi Mulyantoro, Nurkholis Nurkholis, Sari Atmini

  69-85

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  • 241
  • 137
  • DOI

• Determinan Kepatuhan Wajib Pajak UMKM Dengan Modernisasi Sistem Administrasi Perpajakan Sebagai Variabel Moderasi

  Ari Pratama, Dekar Urumsah

  86-102

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  • 464
  • 501
  • DOI

• Environmental, Social, And Governance (ESG) Disclosure, Intellectual Capital And Firm Value: The Moderating Role Of Financial Performance

  Widya Cita Pramesti, Made Sudarma, Abdul Ghofar

  103-121

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  • 700
  • 410
  • DOI

• Peran Moderasi Strategi Bisnis Di Antara Thin Capitalization Rule Dan Penghindaran Pajak

  Ranindya Hendrastuti, Eko Ganis Sukoharsono, Syaiful Iqbal

  122-146

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  • 305
  • 182
  • DOI

• Does Social Management Process Matter?

  Elok Fitriya, Bambang Tjahjadi

  147-158

  • PDF
  • 64
  • 55
  • DOI

• How Audit Committee Address The Effects Of Political Connections And Government Ownership In Banking Sector

  Rini Dwiyuna Ningsih, Indayani Indayani, Fifi Yusmita

  159-178

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  • 157
  • 117
  • DOI

• Peran Unsur Meta-Utaut, Penerimaan Paylater dan Persepsi Penggunaan Terhadap Antropomofisme Indonesia

  NadaFajar Nurmani'ah Widiarti, Nurkholis Nurkholis, Lilik Purwanti

  179-199

  • PDF
  • 127
  • 98
  • DOI

• Pengembangan Instrumen Investment Readiness Sebagai Pedoman Penilaian Kesiapan Pendanaan Start-Up Di Era Ekonomi Digital

  Denies Priantinah, Ratna Candra Sari, Patriani Wahyu Dewanti, Arin Pranesti

  200-219

  • PDF
  • 134
  • 206
  • DOI

• Do Corporate Governance and Bank-Specific Factors Matter On Banking Financial Performance?

  Lilik Handajani, Akram Akram, Ayudia Sokarina

  220-242

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  • 227
  • 232
  • DOI

• Professional Scepticism, Independence, Information Technology, Auditor Competence, And Audit Quality

  M. Rasuli, Arumega Zarefar, Atika Zarefar, Razana Juhaira Johari

  243-257

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  • 181
  • 75
  • DOI

• MSMEs Financial Sustainability Model in Indonesia: Policy, Capital, Literacy, Structure

  Heliani Heliani, Yusuf Iskandar

  258-280

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  • 167
  • 150
  • DOI

• How CSR Performance and Financial Report Quality Affect Corporate Share Prices? Case of Indonesia

  Suhita Whini Setyahuni

  281-293

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  • 241
  • 212
  • DOI