Vol 13, No 1 (2025)

Jurnal Riset Akuntansi dan Keuangan. April 2025 [DOAJ dan SINTA Indexed]

DOI: https://doi.org/10.17509/jrak.v13i1

Table of Contents

Articles

Analyzing Ethnic Chinese Tax Evasion Behavior from Ethical and Government Trust Perspectives
Paskah Enjel Laoli, Dielanova Wyni Yuanita
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1315-1334
Antecedent and Consequence of Implementation E-Filling Tax Intention
Naufal Fadhil, Stephana Dyah Ayu Ratnaningsih
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1335-1346
Audit Market Competition, Director Remuneration, and Earnings Management: Auditor Industry Specialization As Moderator
Ropuja Ropuja, Sri Maryati
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1347-1362
Behavioral Bias Investors in Indonesia
Eka Handriani Handriani
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1363-1380
Bravery, Responsibility, or Safety: The Interaction between Locus of Control and Internal Whistleblowing Intentions
Tito IM. Rahman Hakim, Alfa Laili, Erfan Muhammad, Prasetyono Prasetyono, Hendra Sanjaya Kusno
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1381-1400
Saving with the Hallyu Wave: Exploring the Saving Money Challenge Among K-Pop Fans in the Digital Age
Nur Fadila Fadila Fari, Ardhiani Fadila
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1401-1418
Financial Performance, Environmental, Social, Governance, and Stock Return of ESG Leaders Index
Tiara Alycia Singgih, Elizabeth Lucky Maretha
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1419-1440
Green Accounting, Material Flow Cost Accounting, Gender Diversity On Corporate Sustainability
Dita Andini, Bambang Wicaksono, Adytira Rachman
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1441-1456
The Moderating Role of Political Connection in The Impact of Cash Holding and Political Cost on Income Smoothing
Rara 'Azzah, Marhaendra Kusuma,, Muhammad Alfa Niam
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1457-1476
CEO Narcissism on Earnings Management with Managerial Ownership as Moderating
Ninda Dwi Safitri, Hijroh Rokhayati
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1477-1488
The Influence of Environmental, Social, and Governance (ESG) on Corporate Financial Performance
Andra Tiara Syafira, Hijroh Rokhayati
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1489-1506
The Impact of ESG on Financial Performance: The Moderating Role of Financial Constraints and CEO Characteristics
Auria Revi Marisa, Dyah Febriantina Istiqomah
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1507-1526
Company Size Moderates CSR, Capital Intensity, Sales Growth, Profitability On Tax Avoidance
Bisma Syah Iqbal Adji Nugraha, Tantina Haryati
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1527-1548
Theme: The Influence of Personality Type and Professional Skepticism on Fraud Detection in Auditing
Jamshid Giyosjon Ugli Tokhirjonov
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1549-1558
Does Listing Board Influence The Level of Underpricing?
I Gede Candra Kusuma, Gerianta Wirawan Yasa
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1559-1570