DOI: https://doi.org/10.29303/akurasi.v7i2

Published: 2024-12-26

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Articles

THE EFFECT OF THE BOARD OF DIRECTORS ON FIRM PERFORMANCE: THE MODERATING ROLE OF FAMILY OWNERSHIP

  Mas Tifanny Virdausy Salhami, Armadani Armadani | Page : 257 - 274
DOI: https://doi.org/10.29303/akurasi.v7i2   | Published: 2024-12-25
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  Abstract views: 438 times   PDF downloads: 338 times

THE IMPLICATIONS OF SUSTAINABILITY & CLIMATE-RELATED REPORTING, ESG RISK, AND GREEN ACCOUNTING IN ACHIEVING SUSTAINABLE GROWTH

  Siti Nur Annisa, Ayunita Ajengtiyas Saputri Mashuri | Page : 275 - 290
DOI: https://doi.org/10.29303/akurasi.v7i2   | Published: 2024-12-25
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  Abstract views: 449 times   PDF downloads: 341 times

APAKAH KUALITAS AUDIT MEMODERASI PENGARUH FIRM SIZE DAN COMPANY GROWTH PADA INCOME SMOOTHING?

  Imam Arifin, Bambang Wicaksono, Oktavima Wisdaningrum | Page : 291 - 308
DOI: https://doi.org/10.29303/akurasi.v7i2   | Published: 2024-12-25
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  Abstract views: 284 times   PDF downloads: 237 times

ANALISIS REAKSI PASAR TERHADAP PENGUMUMAN BISNIS INDONESIA CORPORATE SOCIAL RESPONSIBILITY AWARD (BISRA) DAN DAMPAKNYA PADA ABNORMAL RETURN ANTAR SEKTOR INDUSTRI

  Susilo Budi Darmawan, Lisa Martiah Nila Puspita | Page : 309 - 330
DOI: https://doi.org/10.29303/akurasi.v7i2   | Published: 2024-12-25
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  Abstract views: 345 times   PDF downloads: 238 times

MEDIASI KOMITMEN KEBERLANJUTAN DALAM PENGARUH REPUTASI DAN BUDAYA PERUSAHAAN TERHADAP KUALITAS LAPORAN KEBERLANJUTAN

  Olivia Maharani Ardhia, Umi Muawanah, Djuni Farhan | Page : 331 – 350
DOI: https://doi.org/10.29303/akurasi.v7i2   | Published: 2024-12-25
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  Abstract views: 314 times   PDF downloads: 210 times

IMPLEMENTATION OF ACCOUNTING STANDARDS FROM THE PERSPECTIVE OF MICRO, SMALL AND MEDIUM ENTERPRISES

  Hidayati Nasrah, Ikhwani Ratna | Page : 351 - 366
DOI: https://doi.org/10.29303/akurasi.v7i2   | Published: 2024-12-25
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  Abstract views: 330 times   PDF downloads: 191 times

PENGARUH DETERMINAN FRAUD HEXAGON THEORY DALAM MENDETEKSI FRAUDULENT FINANCIAL STATEMENT

  Hana Pradipta Puspitasari, Puji Harto | Page : 361- 382
DOI: https://doi.org/10.29303/akurasi.v7i2   | Published: 2024-12-25
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  Abstract views: 617 times   PDF downloads: 381 times

PENGARUH SPIP DAN TRANSPARANSI TERHADAP AKUNTABILITAS KINERJA PEMERINTAH DAERAH: APAKAH CHANGE MANAGEMENT DAN PERGANTIAN KEPEMIMPINAN MAMPU MEMODERASI?

  Selly Puspita Sari, Fauzan Fuadi | Page : 383 - 406
DOI: https://doi.org/10.29303/akurasi.v7i2   | Published: 2024-12-25
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  Abstract views: 477 times   PDF downloads: 417 times

PENGUNGKAPAN EMISI KARBON UNTUK MENINGKATKAN NILAI PERUSAHAAN: APAKAH KINERJA KEUANGAN MAMPU MEMODERASI?

  Aning Fitriana, Destin Alfianika Maharani, Shela Rizqi Amelia, Lia Widya Pangestika | Page : 407 - 420
DOI: https://doi.org/10.29303/akurasi.v7i2   | Published: 2024-12-26
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  Abstract views: 889 times   PDF downloads: 479 times

PERAN PROFITABILITAS SEBAGAI PEMODERASI DETERMINAN FINANCIAL DISTRESS PERUSAHAAN PERTAMBANGAN

  Ni Luh Putu Widhiastuti, I Gusti Agung Arista Pradnyani | Page : 421 - 442
DOI: https://doi.org/10.29303/akurasi.v7i2   | Published: 2024-12-26
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  Abstract views: 490 times   PDF downloads: 294 times

THE ROLE OF INDEPENDENT BOARD OF COMMISSIONERS: A STUDY OWNERSHIP ON ESG DISCLOSURE

ESG Disclosure

  Ari Susanto, Novita Novita; Imam Nurcahyo Fambudi | Page : 443 - 462
DOI: https://doi.org/10.29303/akurasi.v7i2   | Published: 2024-12-26
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  Abstract views: 393 times   PDF downloads: 211 times

DETERMINANTS OF FINANCIAL PERFORMANCE EVALUATION IN SMALL AND MEDIUM ENTERPRISES

  Amir Hamzah, Teti Rahmawati, Chintia Fitriani, Yudi Febriansyah | Page : 463 - 486
DOI: https://doi.org/10.29303/akurasi.v7i2   | Published: 2024-12-26
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  Abstract views: 369 times   PDF downloads: 207 times

BALANCING RISK AND INCENTIVES: INTEGRATING MRG INTO FIXED PAYMENT MECHANISMS ON HOSPITAL PPP STRUCTURES

  Anton Abdul Fatah, Roihans Muhammad Iqbal | Page : 487 - 506
DOI: https://doi.org/10.29303/akurasi.v7i2   | Published: 2024-12-26
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  Abstract views: 128 times   PDF downloads: 98 times

CASH WAQF LINK SUKUK COLLECTION: EXPLORING INTENTIONS, OBSTACLES, SOLUTIONS, AND STRATEGIES FOR INSTITUTIONAL WAQIFS

  Erny Arianty, Syanni Yustiani, Rizqi Haniyah, Iqbal Balative | Page : 507 - 528
DOI: https://doi.org/10.29303/akurasi.v7i2   | Published: 2024-12-26
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  Abstract views: 230 times   PDF downloads: 127 times

UNVEILING THE FUTURE OF ARTIFICIAL INTELLIGENCE TECHNOLOGY: IS THE ACCOUNTANT GENERATION READY?

  Elga Yulindisti, Ardimansyah Ardimansyah, Fiqih Yusril Mahendra, Rafles Ginting | Page : 529 - 546
DOI: https://doi.org/10.29303/akurasi.v7i2   | Published: 2024-12-26
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  Abstract views: 490 times   PDF downloads: 254 times