Vol. 15 No. 2 (2025): Jurnal Reviu Akuntansi dan Keuangan

View Vol. 15 No. 2 (2025): Jurnal Reviu Akuntansi dan Keuangan
DOI: https://doi.org/10.22219/jrak.v15i2
Published: 2025-07-25

Articles

  • The Role of Corporate Governance Mechanism on Audit Report Lag During Economic Recession Period

    Agus Triyani, Zummi Asma Diana, Suhita Whini Setyahuni, Yulinda Setyaningrum
    267-280
    DOI: https://doi.org/10.22219/jrak.v15i2.34503

  • Integrated Procurement System As A Catalyst For Bumn Procurement Digitalization: Resistance And Opportunities

    Rachma Wahyu Illahi, Lilik Purwanti, Virginia Nur Rahmanti
    281-301
    DOI: https://doi.org/10.22219/jrak.v15i2.40140

  • Synergy of Digitalization and Firm Size to Optimize Financial Performance: An Empirical Study of Three Asean Countries

    Abdul Ghofar, Areta Widya Kusumadewi, Rika Nur Widiastutik
    302-318
    DOI: https://doi.org/10.22219/jrak.v15i2.39792

  • Understanding the Impact of PSAK 115 and Financial Distress on Dividend Policy: Evidence of Audit Quality as a Moderator

    Rahma Rizka Resita, Made Sudarma, Sari Atmini
    319-335
    DOI: https://doi.org/10.22219/jrak.v15i2.40555

  • Capital Structure of Consumer Non-Cyclical Companies Listed on The Indonesian Stock Exchange Based on Financial Flexibility and Earnings Volatility

    Dwi Hafizha Delila, Farida Titik Kristanti
    336-348
    DOI: https://doi.org/10.22219/jrak.v15i2.40219

  • Enhancing Internal Audit Effectiveness Through Global Internal Audit Standards: Insights From A Social Insurance Case

    Yongki Prima Kushendra Putra, Aria Farah Mita
    349-364
    DOI: https://doi.org/10.22219/jrak.v15i2.40532

  • The Effectiveness of Internal Audit in Achieving Good Governance

    Dimas Bagus Williyanto, Moeljadi, Soedjatno
    365-380
    DOI: https://doi.org/10.22219/jrak.v15i2.38056

  • Frequency of Audit Committee Meetings and Firm Value: Environmental, Social, and Governance Disclosure (ESG) Roles

    Fivi Anggraini, Silvira Helmi, Meihendri
    381-395
    DOI: https://doi.org/10.22219/jrak.v15i2.30189

  • The Governance of Zakat Institutions: A Meta-Narrative Review

    Ahmad Baehaqi, Anis Chariri, Tri Jatmiko Wahyu Prabowo
    396-414
    DOI: https://doi.org/10.22219/jrak.v15i2.39656

  • Carbon Emission Disclosure, Intellectual Capital, Capital Structure on Financial Performance and Firm Value

    Eny Maryanti, Nafi'atuz Zulfah
    415-439
    DOI: https://doi.org/10.22219/jrak.v15i2.33698

  • Optimizing National Health Insurance Contributions: The Role of Regional Government Contribution Reconciliation Application

    Muhammad Isrok, Dodik Siswantoro
    440-462
    DOI: https://doi.org/10.22219/jrak.v15i2.40688

  • Governance Quality, Intrinsic and Extrinsic Factors on Tax Compliance: Evidence from Expert Individual Taxpayers

    Indah Masri, Tryas Chasbiandani, Diandra Kamila Rasyid, Nur’Aini
    463-480
    DOI: https://doi.org/10.22219/jrak.v15i2.31383

  • Manager Characteristics and Internal Control Disclosure: The Moderating Role of Manager Incentives

    Lisa Kartikasari, Maya Indriastuti
    481-495
    DOI: https://doi.org/10.22219/jrak.v15i2.35620

  • Auditor Behavior Analysis: The Effect of Self-Efficacy, Audit Risk and Audit Experience on Audit Judgment

    Sarah Fakhirah, Sutrisno, Yeney Widya Prihatiningtias
    496-510
    DOI: https://doi.org/10.22219/jrak.v15i2.40645

  • Independent Commissioners' Role in CEO Tenure, Capital Intensity and Firm Size Tax Avoidance

    Januar Eky Pambudi, Hendra Galuh Febrianto, Nabilla Qomaria, Dede Sunaryo, Dhea Zatira, Amalia Indah Fitriana
    511-530
    DOI: https://doi.org/10.22219/jrak.v15i2.34414