Vol 18, No 1 (2026)

JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2026

DOI: https://doi.org/10.17509/jaset.v18i1

Table of Contents

Articles

The Evolution of Fraud Theory: Theoretical Frameworks and Technological Integration
Zaki Sima Fashimado, Slamet Haryono, Erna Fitri Komariyah
Pdf
1-14
When International Expansion Enhances Audit Quality: Evidence from Foreign Subsidiaries in U.S. Firms
Arika Artiningsih, Firdaus Kurniawan, Albertus Henri Listyanto Nugroho
Pdf
15-32
The Role of Green Investment Mediation: Governance and Sustainable Performance
Balqis Laurel Zuharah, Aviani Widyastuti
Pdf
33-48
AI and Robotic Engagement as Catalysts for Mining Industry Sustainability Performance
Dading Damas Ario Wicaksono, Murtanto Murtanto, Juniati Gunawan, Florencia Irena Lawita, Euro Prishadda Dhammika Lie
Pdf
49-64
Fiscal Decentralization and Financial Performance: The Mediating Role of Capital Expenditure
Raden Budi Hendaris, Rahmat Siraz
Pdf
65-86
Moderating Role of Audit Quality in GCG, Financial Distress, and Tax Avoidance
Julisar Surjadi, Astrid Rudyanto, Mendy Edgina
Pdf
87-102
Revenue Signals, Profitability and Stock Mispricing: Evidence from Technology Firms
Aneu Kuraesin, Dede Darwis
Pdf
103-114
Rule of Law, Corruption Control, and External Audit Demand across Countries
Rozmita Dewi Yuniarti Rozali, Aliya Hasna Noor Hafiza, Indah Fitriani, Morris Leonard Mwakapemba, Maisarah Mohamed Saat
Pdf
115-126
Multidimensional Sustainability Drivers and Asset Efficiency: Moderating Role of Environmental Performance
Linda Ayu Wulandari, Inka Nur Aini, Dewi Ratnawati
Pdf
127-144
Does Family Ownership Weaken Corporate Carbon Performance?
Sheila Septiany, Teddy Jurnali, Meiliana Suparman, Erna Wati, Neza Intany
Pdf
145-158
Does Green Finance Matter? Sustainability Disclosure and Financial Performance
Dita Rari Dwi Rinining Tyastuty, Yunia Mulyani Azis, Toni Heryana
Pdf
159-168
Assertion-Evidence-Connection and XBRL Media in Audit Planning: Experimental Evidence
R Nelly Nurapandi, Alfira Sofia, Hanifa Zulhaimi, Kholdorov Sardor Umarovich
Pdf
169-182
Eco-Efficiency Assessment of Circular Economy Strategies in Indonesian Textile Manufacturing Process
Lia Dama Yanti, Citrawati Jatiningrum, Yunia Oktari
Pdf
183-196