Vol. 9 No. 1 (2025): JUNI 2025: Article in Progress

View Vol. 9 No. 1 (2025): JUNI 2025: Article in Progress

DOI: https://doi.org/10.33603/jka.v9i1

Published: 2025-07-31

Peran Komite Audit dalam Memoderasi Kecurangan Laporan Keuangan pada Perusahaan Publik di Indonesia

Masthura, Nadirsyah, Mirna Indriani

1-18
- PDF (Bahasa Indonesia)
The Role of Pancasila Perspective Accounting in Overcoming The Trap of Online-Based Loans: A Phenomenological Study of Accountants

Bornok Situmorang, Heru Tjaraka, Santi Novita

19-39
- PDF
Trigger of Financial Fragile and Financial Insecured (Study on Household Group)

Sri Mulyantini, Dewi Indriasih, Agung Yulianto

40-59
- PDF
Unrevealing Risk Disclosure in Indonesia: The Role of Governance and Corporate Attributes

Indira Januarti Kahar, Klara Jovita Aldisa, Dewi Mustika Ratu

60-73
- PDF
The Intervening of Earning Management to Tax Aggressiveness in Indonesian Consumer Non-Cyclical Companies

Wiwit Irawati, Aris Sanulika, Dian Widiyati, Rosita Wulandari

74-93
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Corporate Financial Dynamics Under The Shadow of Financial Distress and Tax Avoidance Strategies

Dewi Sarifah Tullah, Kusuma Dewi, Elis Mediawati, Farah Akmar Anor Salim, Jan Febrian

94-112
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Penciptaan Nilai Berkelanjutan: Akuntansi Hijau, Modal Intelektual, dan Moderasi Strategis dalam Kinerja Perusahaan

Teti Rahmawati, Yayat Supriatna, Padli Muhammad Yusuf

113-135
- PDF (Bahasa Indonesia)
Examining The Determinants of AI Misuse Among Students in Indonesia: An Analysis Through The Fraud Diamond Framework

Andrey Hasiholan Pulungan, Rizki Ramadhan, Faris Windiarti, Meiliyah Ariani, Ahmad Basid Hasibuan

136-161
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Hexagonal Theory as An Evaluation Tool for Creditor Trust: A New Strategy to Prevent Fraud

Ika Wiasti, Driana Leniwati, Ahmad Juanda

162-186
- PDF