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

View Vol. 14 No. 1 (2024): Jurnal Reviu Akuntansi dan Keuangan
DOI: https://doi.org/10.22219/jrak.v14i1
Published: 2024-05-01

Articles

  • Income Shifting And Tax Avoidance: Evidence In Indonesia

    Putra Hidayat, Rosidi Rosidi, Zaki Baridwan
    1-18
    DOI: https://doi.org/10.22219/jrak.v14i1.30236

  • 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
    DOI: https://doi.org/10.22219/jrak.v14i1.28986

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

    Muljanto Siladjaja, Trinandari Prasetya Nugrahanti, Pamela Magdalena
    37-68
    DOI: https://doi.org/10.22219/jrak.v14i1.31405

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

    Cahyo Dwi Mulyantoro, Nurkholis Nurkholis, Sari Atmini
    69-85
    DOI: https://doi.org/10.22219/jrak.v14i1.32637

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

    Ari Pratama, Dekar Urumsah
    86-102
    DOI: https://doi.org/10.22219/jrak.v14i1.26422

  • 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
    DOI: https://doi.org/10.22219/jrak.v14i1.32849

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

    Ranindya Hendrastuti, Eko Ganis Sukoharsono, Syaiful Iqbal
    122-146
    DOI: https://doi.org/10.22219/jrak.v14i1.33041

  • Does Social Management Process Matter?

    Elok Fitriya, Bambang Tjahjadi
    147-158
    DOI: https://doi.org/10.22219/jrak.v14i1.29628

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

    Rini Dwiyuna Ningsih, Indayani Indayani, Fifi Yusmita
    159-178
    DOI: https://doi.org/10.22219/jrak.v14i1.28700

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

    NadaFajar Nurmani'ah Widiarti, Nurkholis Nurkholis, Lilik Purwanti
    179-199
    DOI: https://doi.org/10.22219/jrak.v14i1.30186

  • 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
    DOI: https://doi.org/10.22219/jrak.v14i1.25769

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

    Lilik Handajani, Akram Akram, Ayudia Sokarina
    220-242
    DOI: https://doi.org/10.22219/jrak.v14i1.28367

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

    M. Rasuli, Arumega Zarefar, Atika Zarefar, Razana Juhaira Johari
    243-257
    DOI: https://doi.org/10.22219/jrak.v14i1.29963

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

    Heliani Heliani, Yusuf Iskandar
    258-280
    DOI: https://doi.org/10.22219/jrak.v14i1.29716

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

    Suhita Whini Setyahuni
    281-293
    DOI: https://doi.org/10.22219/jrak.v14i1.27557