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: 1571 PDF downloads: 1911
  https://doi.org/10.29303/akurasi.v7i1.470

  • PDF

• GRATIFIKASI DALAM PERSPEKTIF MAHASISWA AKUNTANSI: DILEMA ATAU PROBLEMATIKA

   Ilham Ramadhan Ersyafdi, Rafles Ginting

  17-34

  Abstract views: 1147 PDF downloads: 1372
  https://doi.org/10.29303/akurasi.v7i1.478

  • PDF

• 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: 1051 PDF downloads: 558
  https://doi.org/10.29303/akurasi.v7i1.461

  • PDF

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

   Dwi Novita Nanda Lestari, Muamar Nur Kholid

  51-66

  Abstract views: 1766 PDF downloads: 1620
  https://doi.org/10.29303/akurasi.v7i1.477

  • PDF

• 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: 1326 PDF downloads: 763
  https://doi.org/10.29303/akurasi.v7i1.480

  • PDF

• KEMAMPUAN ARTIFICIAL INTELLIGENCE TERHADAP PENDETEKSIAN FRAUD: STUDI LITERATUR

   Ervian Ridho Mawlidy, Rieswandha Dio, Like Lorensa

  89-104

  Abstract views: 3435 PDF downloads: 6283
  https://doi.org/10.29303/akurasi.v7i1.488

  • PDF

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

   Ahsanul Amaliyah, Fajar Nurdin

  105-124

  Abstract views: 857 PDF downloads: 610
  https://doi.org/10.29303/akurasi.v7i1.503

  • PDF

• 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: 1183 PDF downloads: 886
  https://doi.org/10.29303/akurasi.v7i1.493

  • PDF

• 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: 592 PDF downloads: 395
  https://doi.org/10.29303/akurasi.v7i1.516

  • PDF

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

   Laily Diva Sarvasti, Astrini Aning Widoretno

  155-172

  Abstract views: 1440 PDF downloads: 1071
  https://doi.org/10.29303/akurasi.v7i1.513

  • PDF

• CORPORATE GOVERNANCE AND CORRUPTION CONTROVERSIES IN SOUTHEAST ASIA

   Dewi Mustika Ratu

  173-182

  Abstract views: 658 PDF downloads: 549
  https://doi.org/10.29303/akurasi.v7i1.492

  • PDF

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

   Fanny Septiana, Sri Handayani

  183-202

  Abstract views: 1380 PDF downloads: 1048
  https://doi.org/10.29303/akurasi.v7i1.509

  • PDF

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

   Emi Kusmaeni, Nenny Syahrenny

  203-218

  Abstract views: 1198 PDF downloads: 1007
  https://doi.org/10.29303/akurasi.v7i1.510

  • PDF

• DETERMINAN RETURN SAHAM: KAJIAN TENTANG PERAN ANALISIS FUNDAMENTAL

   Ismi Nurlaili, Prasojo

  219-240

  Abstract views: 1365 PDF downloads: 749
  https://doi.org/10.29303/akurasi.v7i1.515

  • PDF

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

   Dila Salsa Agustina, Dwi Urip Wardoyo

  241-256

  Abstract views: 770 PDF downloads: 535
  https://doi.org/10.29303/akurasi.v7i1.514

  • PDF