Vol. 20 No. 1 (2026): Jurnal Akuntansi

Articles

• 

  THE INFLUENCE OF FINANCIAL LITERACY ON IMPACT INVESTMENT DECISIONS: THE ROLE OF NON-FINANCIAL PREFERENCES AND RISK PERCEPTION

  Caritas Ignasia Yeni Thoma, Riki Martusa, Meythi Meythi

  001-032

  • article

  DOI: https://doi.org/10.25170/jak.v20i1.6734

  Abstract views: 279 | PDF Downloads : 276
• 

  THE INFLUENCE OF IFRS S2 IMPLEMENTATION AND PERCEIVED STAKEHOLDER PRESSURE ON FIRM VALUE

  Swee Hin

  033-051

  • article

  DOI: https://doi.org/10.25170/jak.v20i1.6923

  Abstract views: 329 | PDF Downloads : 209
• 

  DO VOLATILITY AND PRICE DECLINE MATTER? EVIDENCE FROM FALLING KNIVES IN INDONESIA USING LOGISTIC REGRESSION

  Teresia Angelia Kusumahadi, Synthia Madyakusumawati

  052-078

  • article

  DOI: https://doi.org/10.25170/jak.v20i1.7688

  Abstract views: 462 | PDF Downloads : 319
• 

  THE INFLUENCE OF FINANCIAL DISTRESS, AUDIT OPINION, AUDIT FEE AND AUDIT DELAY ON AUDITOR SWITCHING UPGRADE, DOWNGRADE AND SAMEGRADE

  Adelia Qotrunnada, Ain Hajawiyah, Budi Kurniawan

  079-105

  • article

  DOI: https://doi.org/10.25170/jak.v20i1.7215

  Abstract views: 292 | PDF Downloads : 164
• 

  UNVEILING THE DRIVERS OF CORPORATE BOND RATINGS: EVIDENCE FROM EMERGING AND DEVELOPED MARKETS

  Diana Teresa, Patricia Diana

  106-131

  • article

  DOI: https://doi.org/10.25170/jak.v20i1.7058

  Abstract views: 135 | PDF Downloads : 121
• 

  THE EFFECT OF GREEN ACCOUNTING, GREEN INNOVATION, AND ENVIRONMENTAL PERFORMANCE ON FIRM VALUE

  Callista Reva, Julianti Sjarief

  132-151

  • article

  DOI: https://doi.org/10.25170/jak.v20i1.7756

  Abstract views: 414 | PDF Downloads : 367