Vol. 27 No. 1 (2023): January 2023

Articles

• The Integrity Of Financial Statements: Firm Size, Independent Commissioners, And Auditor Industry Specializations

  Annisa Nurbaiti, Chyntia Elisabet

  1 - 18

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  DOI : https://doi.org/10.24912/ja.v27i1.1086
  

• Comparative Analysis Of Crowe’s Fraud Pentagon Theory On Fraudulent Financial Reporting

  Abu Nizarudin, Ari Agung Nugroho, Duwi Agustina

  19 - 37

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  DOI : https://doi.org/10.24912/ja.v27i1.1104
  

• Green Accounting And Intellectual Capital Effect On Firm Value Moderated By Business Strategy

  Rilla Gantino, Endang Ruswanti, Agung Mulyo Widodo

  38 - 61

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  DOI : https://doi.org/10.24912/ja.v27i1.1118
  

• The Effect Of EVA, Leverage, And Liquidity On The Stock Price

  Nurainun Bangun, Khairina Natsir

  62 - 79

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  DOI : https://doi.org/10.24912/ja.v27i1.1174
  

• User Competence And Business Digitalization For The Successful Performance Of The Financial Statements

  lilis puspitawati, Hilmi, M. Virginia, L. Hertati

  80 - 98

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  DOI : https://doi.org/10.24912/ja.v27i1.1198
  

• Determinants Of Accounting Fraud Trends With Un Ethical Behavior As Mediation

  Ardiani Ika Sulistyawati, Aprih Santoso, Rosyati, Indarto, Arief Himmawan Dwi Nugroho

  99 - 117

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  DOI : https://doi.org/10.24912/ja.v27i1.1234
  

• Corporate Governance In Cash Management, Net Working Capital, And Cash Holding

  Henny Wirianata, Viriany, Ignatius Flora De Mayo

  118 - 135

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  DOI : https://doi.org/10.24912/ja.v27i1.1246
  

• Factors Affecting MSME Taxpayer Compliance: Tax Sanctions As Moderation English

  Fitrini Mansur, Riski Hernando, Eko Prasetyo

  136 - 156

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  DOI : https://doi.org/10.24912/ja.v27i1.1152
  

• Corporate Tax Policy: Impact Tunnelling Incentive, Debt Covenant, And Transfer Pricing

  Deden Tarmidi, Agustin Fadjarenie, Lin Oktris

  157 - 175

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  DOI : https://doi.org/10.24912/ja.v27i1.1249
  

• Quality Of Financial Statement And The Factors That Influence It

  Hisar Pangaribuan, Denok Sunarsi , Aprih Santoso, Endah Sri Wahyuni, Harsono Yoewono

  176 - 196

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  DOI : https://doi.org/10.24912/ja.v27i1.1206