Vol 9 No 1 (2025): JUNI 2025

Lihat Vol 9 No 1 (2025): JUNI 2025

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

Diterbitkan: 2025-07-31

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

Masthura, Nadirsyah, Mirna Indriani

1-18
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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 (English)
Pemicu Kerapuhan Finansial dan Ketidakamanan Finansial (Studi pada Kelompok Rumah Tangga)

Sri Mulyantini, Dewi Indriasih, Agung Yulianto

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

Indira Januarti Kahar, Klara Jovita Aldisa, Dewi Mustika Ratu

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

Wiwit Irawati, Aris Sanulika, Dian Widiyati, Rosita Wulandari

74-93
- PDF (English)
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
- PDF (English)
Penciptaan Nilai Berkelanjutan: Akuntansi Hijau, Modal Intelektual, dan Moderasi Strategis dalam Kinerja Perusahaan

Teti Rahmawati, Yayat Supriatna, Padli Muhammad Yusuf

113-135
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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
- PDF (English)
Hexagonal Theory as An Evaluation Tool for Creditor Trust: A New Strategy to Prevent Fraud

Ika Anggie Wiasti, Driana Leniwati, Ahmad Juanda

162-186
- PDF (English)
Seleksi Saham Papan Utama Berbasis Rasio Keuangan dan Expected Shortfall Menggunakan Promethee Serta Evaluasi Sharpe Ratio

Di Asih I Maruddani, Rita Rahmawati

187-201
- PDF (English)