Vol. 27 No. 3 (2023): September 2023

Articles

• Firm Value Factors: The Effect Of Intellectual Capital, Managerial Ownership, And Profitability

  Leny Suzan, Nurul Izza Ramadhani

  401 - 420

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  DOI : https://doi.org/10.24912/ja.v27i3.1487
  

• Earnings Management Factors In The Consumer Goods Industry During The Covid-19 Pandemic

  Nur Azizah, Ratna Mappanyukki

  421 - 441

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  DOI : https://doi.org/10.24912/ja.v27i3.1480
  

• Factors Affecting Cloud Accounting Adoption In SMEs

  Amir Hamzah, Dadang Suhendar, Agus Zainul Arifin

  442 - 464

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  DOI : https://doi.org/10.24912/ja.v27i3.1520
  

• Debt Covenant, Political Cost, Political Connection, And Bank Connections Towards Company Value

  Yuliana, Agus Munandar

  465 - 484

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  DOI : https://doi.org/10.24912/ja.v27i3.1510
  

• Budgeting And Emotional Exhaustion In Covid-19 Pandemic: Survey From Indonesia

  Mardiana Mardiana, SeTin SeTin

  485 - 504

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  DOI : https://doi.org/10.24912/ja.v27i3.1492
  

• Fraudulent Financial Reporting Indications In Banking Before And During The COVID-19 Pandemic

  Falsa Dzaky Arifian, Indira Januarti

  505 - 524

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  DOI : https://doi.org/10.24912/ja.v27i3.1701
  

• The Effect Of Profitability, Leverage, And Firm Size On Sustainability Report Disclosure

  Sherly Yohana, Rousilita Suhendah

  525 - 545

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  DOI : https://doi.org/10.24912/ja.v27i3.1481
  

• The Corporate Governance Moderates Determinants Affecting Sustainability Report Disclosure

  Herlina Lusmeida, Sarah Vanessa Amelia

  546 - 567

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  DOI : https://doi.org/10.24912/ja.v27i3.1713
  

• MSME Financial Accounting In West Java: Sustainability And Impact Factors

  Heliani

  568 - 587

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  DOI : https://doi.org/10.24912/ja.v27i3.1739
  

• Independent Corporate Governance Organ Busyness, Earnings Quality, And Market Mispricing: Evidence From Indonesia

  Oktavia, Febriani Cristina Susianti Magdalena, Hartoni, Eva Oktavini, Krisnawati Tarigan

  588 - 604

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  DOI : https://doi.org/10.24912/ja.v27i3.1735