Vol. 7 No. 1 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, June 2024

Articles

• PERAN MEDIASI MANAJEMEN LABA PADA PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN

   Cindy Berliana Menti, Erna Widiastuty

  1-6

  Abstract views: 1513 PDF downloads: 1870
  https://doi.org/10.29303/akurasi.v7i1.470

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• GRATIFIKASI DALAM PERSPEKTIF MAHASISWA AKUNTANSI: DILEMA ATAU PROBLEMATIKA

   Ilham Ramadhan Ersyafdi, Rafles Ginting

  17-34

  Abstract views: 1092 PDF downloads: 1340
  https://doi.org/10.29303/akurasi.v7i1.478

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• THE IMPACT OF THE FORWARD-LOOKING EXPECTED LOSS METHOD REFERS TO FINANCIAL ACCOUNTING STANDARD NO. 71 ON EARNINGS QUALITY OF THE INDONESIAN ISLAMIC BANKS

   Silvya Eka Marenza, Nur Ariskawati, Sugiyarti Fatma Laela

  35-50

  Abstract views: 1013 PDF downloads: 544
  https://doi.org/10.29303/akurasi.v7i1.461

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• DIGITAL TRANSFORMATION AND TAX AVOIDANCE OF THE INDONESIAN BASIC MATERIALS AND ENERGY SECTOR

   Dwi Novita Nanda Lestari, Muamar Nur Kholid

  51-66

  Abstract views: 1631 PDF downloads: 1561
  https://doi.org/10.29303/akurasi.v7i1.477

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• IS FINTECH A SUSTAINABLE BUSINESS MODEL FOR THE FUTURE? EMPIRICAL STUDY IN INDONESIA

   Iwan Suhardjo, Meiliana, Nany Tan, Kelvin Andreas, Julia

  67-88

  Abstract views: 1244 PDF downloads: 714
  https://doi.org/10.29303/akurasi.v7i1.480

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• KEMAMPUAN ARTIFICIAL INTELLIGENCE TERHADAP PENDETEKSIAN FRAUD: STUDI LITERATUR

   Ervian Ridho Mawlidy, Rieswandha Dio, Like Lorensa

  89-104

  Abstract views: 3274 PDF downloads: 6002
  https://doi.org/10.29303/akurasi.v7i1.488

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• APAKAH KEPEMILIKAN INSTITUSIONAL DAPAT MEMODERASI FAKTOR-FAKTOR YANG MEMPENGARUHI AGRESIVITAS PAJAK?

   Ahsanul Amaliyah, Fajar Nurdin

  105-124

  Abstract views: 792 PDF downloads: 595
  https://doi.org/10.29303/akurasi.v7i1.503

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• THE INFLUENCE OF ENVIRONMENTAL ACCOUNTING KNOWLEDGE, ENVIRONMENTAL SENSITIVITY, AND CSR KNOWLEDGE ON ACCOUNTING STUDENTS ENVIRONMENTAL SUSTAINABILITY BEHAVIOR

   Fitriyatul Jannah, Anis Wulandari

  125-140

  Abstract views: 1130 PDF downloads: 855
  https://doi.org/10.29303/akurasi.v7i1.493

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• DOES INTELLECTUAL CAPITAL STRENGTHEN ENVIRONMENTAL DISCLOSURE ON FINANCIAL PERFORMANCE DURING COVID-19?

   Maria Asumpta Evi Marlina, Luisa Amira Swastidevi, Wirawan Endro Dwi Radianto

  141-154

  Abstract views: 566 PDF downloads: 379
  https://doi.org/10.29303/akurasi.v7i1.516

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• DO GREEN ACCOUNTING AND CARBON EMISSION DISCLOSURE AFFECT STOCK RETURN?

   Laily Diva Sarvasti, Astrini Aning Widoretno

  155-172

  Abstract views: 1338 PDF downloads: 1032
  https://doi.org/10.29303/akurasi.v7i1.513

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• CORPORATE GOVERNANCE AND CORRUPTION CONTROVERSIES IN SOUTHEAST ASIA

   Dewi Mustika Ratu

  173-182

  Abstract views: 617 PDF downloads: 528
  https://doi.org/10.29303/akurasi.v7i1.492

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• APAKAH PROFITABILITAS MAMPU MEMODERASI PENGARUH ESG DAN INVESTMENT OPPORTUNITY SET TERHADAP KEBIJAKAN PEMBAYARAN DIVIDEN?

   Fanny Septiana, Sri Handayani

  183-202

  Abstract views: 1302 PDF downloads: 1028
  https://doi.org/10.29303/akurasi.v7i1.509

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• APAKAH AKUNTABILITAS, TRANSPARANSI DAN PENGENDALIAN INTERNAL LAPORAN KEUANGAN MEMPENGARUHI KEPERCAYAAN DONATUR YAYASAN SOSIAL? Abstract

   Emi Kusmaeni, Nenny Syahrenny

  203-218

  Abstract views: 1127 PDF downloads: 975
  https://doi.org/10.29303/akurasi.v7i1.510

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• DETERMINAN RETURN SAHAM: KAJIAN TENTANG PERAN ANALISIS FUNDAMENTAL

   Ismi Nurlaili, Prasojo

  219-240

  Abstract views: 1266 PDF downloads: 703
  https://doi.org/10.29303/akurasi.v7i1.515

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• EFFECTIVENESS OF FINANCIAL PERFORMANCE OF PROVINCIAL GOVERNMENTS IN INDONESIA: EVIDENCE DURING COVID-19

   Dila Salsa Agustina, Dwi Urip Wardoyo

  241-256

  Abstract views: 699 PDF downloads: 491
  https://doi.org/10.29303/akurasi.v7i1.514

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