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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1-20
Antecedent and Consequence of Implementation E-Filling Tax Intention
Naufal Fadhil, Stephana Dyah Ayu Ratnaningsih
PDF
21-32
Audit Market Competition, Director Remuneration, and Earnings Management: Auditor Industry Specialization As Moderator
Ropuja Ropuja, Sri Maryati
PDF
33-48
Behavioral Bias Investors in Indonesia
Eka Handriani Handriani
PDF
49-66
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
PDF
67-68
CEO Narcissism on Earnings Management with Managerial Ownership as Moderating
Ninda Dwi Safitri, Hijroh Rokhayati
PDF
79-90
Company Size Moderates CSR, Capital Intensity, Sales Growth, Profitability On Tax Avoidance
Bisma Syah Iqbal Adji Nugraha, Tantina Haryati
PDF
91-108
Does Listing Board Influence The Level of Underpricing?
I Gede Candra Kusuma, Gerianta Wirawan Yasa
PDF
109-208
ESG Impact on Financial Performance: Financial Constraints and CEO Characteristics as Moderators
Auria Revi Marisa, Dyah Febriantina Istiqomah
PDF
209-230
Exploring the Saving Money Challenge Among K-Pop Fans in the Digital Age
Nur Fadila Fadila Fari, Ardhiani Fadila
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231-248
Financial Performance, Environmental, Social, Governance, and Stock Return of ESG Leaders Index
Tiara Alycia Singgih, Elizabeth Lucky Maretha
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249-270
Green Accounting, Material Flow Cost Accounting, Gender Diversity On Corporate Sustainability
Dita Andini, Bambang Wicaksono, Adytira Rachman
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271-288
Moderation of Political Connections: Cash Holdings and Political Costs on Income Smoothing
Rara 'Azzah, Marhaendra Kusuma,, Muhammad Alfa Niam
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289-308
The Influence of Environmental, Social, and Governance (ESG) on Corporate Financial Performance
Andra Tiara Syafira, Hijroh Rokhayati
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309-318
The Influence of Personality Type and Professional Scepticism on Fraud Detection in Auditing
Jamshid Giyosjon Ugli Tokhirjonov
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319-330