Vol. 14 No. 2 (2024): Jurnal Reviu Akuntansi dan Keuangan

View Vol. 14 No. 2 (2024): Jurnal Reviu Akuntansi dan Keuangan
DOI: https://doi.org/10.22219/jrak.v14i2
Published: 2024-05-28

Articles

  • Accountability and Management Commitment’s effects on Bumdes Performance during Covid-19 Pandemic: Does Environmental Uncertainty Matter?

    Rizal Yaya, Refdy Belltonie
    294-307
    DOI: https://doi.org/10.22219/jrak.v14i2.33125

  • Kualitas Laporan Keuangan Desa: Sebuah Studi Di Kabupaten Boyolali

    Junaidi Junaidi, Briyan Efflin Syahputra, Enny Itje Sela, Mohamad Mahsun
    308-325
    DOI: https://doi.org/10.22219/jrak.v14i2.30123

  • Moderasi Dukungan Pemerintah dan Mediasi Perubahan Strategis Terhadap Kinerja UMKM

    Nur Fitriana, Siti Rodiah, Rara Nagita, Olitsha Amanda, Imelia Sari
    326-349
    DOI: https://doi.org/10.22219/jrak.v14i2.33629

  • Assessing Fraud Deterrence In Private Health Clinics: Policy Implications From West Java

    Koenta Adji Koerniawan, Galuh Tresna Murti, Rr Sri Saraswati; Hilda Hilda
    350-379
    DOI: https://doi.org/10.22219/jrak.v14i2.32903

  • Peran Moderasi Koneksi Politik Pada Pengaruh Karakteristik CEO Terhadap Kinerja Keuangan Perusahaan

    Fahrizal Irfan Alfianto, Gugus Irianto, Yeney Widya Prihatiningtias
    380-397
    DOI: https://doi.org/10.22219/jrak.v14i2.31389

  • The God Locus Of Control, Moral Disengagement and Ethical Perception Of Accounting Students: The Role Of Gender

    Amelia Oktrivina, Lies Putriana, Murthada Sinuraya
    398-412
    DOI: https://doi.org/10.22219/jrak.v14i2.30105

  • Determinan Factor On Behaviour Auditor Disfunction

    Dirvi Abbas, Imam Hidayat
    412-428
    DOI: https://doi.org/10.22219/jrak.v14i2.33147

  • Akuntansi Manajemen Lingkungan, Inovasi Hijau, dan Dampaknya Terhadap Kinerja Manajerial

    Endang Dwi Wahyuni, Driana Leniwati, Neyla Salsabila
    429-441
    DOI: https://doi.org/10.22219/jrak.v14i2.32141

  • The Moderating Roles Of Environmental, Social and Governance Disclosures On Company Ownership Structure And Tax Avoidance

    Rika Nur Widiastutik, Syaiful Iqbal, Moh. Khoiru Rusydi
    442-458
    DOI: https://doi.org/10.22219/jrak.v14i2.31769

  • Does Transfer Pricing, Sales Growth and Capital Intensity Affect Tax Aggressiveness?

    Putri Aisyah, Noval Adib, Virginia Nur Rahmanti
    459-476
    DOI: https://doi.org/10.22219/jrak.v14i2.34230

  • Analisis Faktor-Faktor Yang Mempengaruhi Struktur Modal: Studi Kasus Pada Sektor Industri Asuransi

    Dwi Urip Wardoyo, Adventia Dita Andani
    477-491
    DOI: https://doi.org/10.22219/jrak.v14i2.33497

  • Tax Avoidance by Reputable Companies: Does Brand Value Have Moderating Role?

    Debby Prima Andriawan, Roekhudin, Syaiful Iqbal
    492-507
    DOI: https://doi.org/10.22219/jrak.v14i2.31775

  • The Effect of Medical Managers' Accountability To Managerial Performance: The Role Of Commitment As Mediating Variable

    Suryo Pratolo, Tiyas Puji Utami
    508-520
    DOI: https://doi.org/10.22219/jrak.v14i2.33410

  • Konsep Pencegahan Fraud: Berdasarkan Pada Pemahaman “Skizofrenia” dan Psy-Complex Theory

    Ybanez Vijeysechan Hamadi, Iwan Triyuwono, Ali Djamhuri
    521-537
    DOI: https://doi.org/10.22219/jrak.v14i2.34550

  • Application of The Philosophy of “Gotong Royong” To Improve Tax Compliance in Indonesia

    Gita Arasy Harwida, Heru Tjaraka
    538-552
    DOI: https://doi.org/10.22219/jrak.v14i2.35291