Vol. 19 No. 2 (2025): Jurnal Akuntansi

Articles

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  ESG LEADERS INDEX INDONESIA: THE IMPACT OF ESG SCORES ON MARKET CAPITALIZATION

  Emanuel Yakobus Prasetyo Nugroho, Sumani Sumani

  120-143

  • article

  DOI: https://doi.org/10.25170/jak.v19i2.6620

  Abstract views: 410 | PDF Downloads : 424
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  THE IMPACT OF FINANCIAL ACCOUNTING STANDARDS -MSMEs AND ACCOUNTING IINFORMATION SYSTEMS UTILIZATION ON FINANCIAL REPORT QUALITY IN PELALAWAN

  Dinda Ameldi Putri, Yuneita Anisma, Riska Riska Natariasari

  144-161

  • article

  DOI: https://doi.org/10.25170/jak.v19i2.6716

  Abstract views: 535 | PDF Downloads : 592
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  THE EFFECT OF RELATED PARTY TRANSACTIONS, LEVERAGE, FIRM SIZE, AND PROFITABILITY ON TAX AVOIDANCE WITH MANAGEMENT EARNING AS A MODERATING VARIABLE

  Carine, Regina J.Arsjah

  162-189

  • article

  DOI: https://doi.org/10.25170/jak.v19i2.6786

  Abstract views: 1003 | PDF Downloads : 1083
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  THE EFFECT OF PSAK 71 COMPARED TO PSAK 55 ON NET PROFIT, CAR, AND LDR IN BANKING COMPANIES IN INDONESIA

  Celina Angeline Herjanto, Irenius Dwinanto Bimo

  190-211

  • article

  DOI: https://doi.org/10.25170/jak.v19i2.5219

  Abstract views: 673 | PDF Downloads : 898
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  THE INFLUENCE OF CEO DUALITY ON THE RELATIONSHIP BETWEEN ORGANIZATIONAL SLACK, ESG, AND FIRM PERFORMANCE

  Fritzline Geralda Tandiamal, Fransiskus E. Daromes, Paulus Tangke

  212-242

  • article

  DOI: https://doi.org/10.25170/jak.v19i2.7127

  Abstract views: 581 | PDF Downloads : 484
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  THE INFLUENCE OF FIRM SIZE, OPERATING CASH FLOW RATIO, AND INVESTMENT EFFICIENCY ON FINANCIAL DISTRESS IN INDONESIA’S CONSUMER NON-CYCLICAL SECTOR

  Felix Cahyo Nugroho, Ni Luh Gde Lydia Kusumadewi

  243-263

  • article

  DOI: https://doi.org/10.25170/jak.v19i2.7301

  Abstract views: 581 | PDF Downloads : 511