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

Jurnal Akuntansi Vol.19 No.2
Oktober 2025

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

Published: 2025-10-30

Articles

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: 2 | PDF Downloads : 0
THE EFFECT OF ESG SCORES ON MARKET CAPITALIZATION IN THE ESG LEADERS INDEX INDONESIA

Emanuel Yakobus Prasetyo Nugroho, Sumani Sumani

120-143
- article
DOI: https://doi.org/10.25170/jak.v19i2.6620

Abstract views: 4 | PDF Downloads : 3
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: 5 | PDF Downloads : 4
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: 14 | PDF Downloads : 9