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
Multidimensional Sustainability Drivers and Asset Efficiency: Moderating Role of Environmental Performance
Linda Ayu Wulandari, Inka Nur Aini, Dewi Ratnawati
Does Family Ownership Weaken Corporate Carbon Performance?
Sheila Septiany, Teddy Jurnali, Meiliana Suparman, Erna Wati, Neza Intany
Moderating Role of Audit Quality in GCG, Financial Distress, and Tax Avoidance
Julisar Surjadi, Astrid Rudyanto, Mendy Edgina
Revenue Signals, Profitability, and Stock Mispricing: Evidence from Indonesian Technology Firms
Aneu Kuraesin RS, Dede Darwis
Eco-Efficiency Assessment of Circular Economy Strategies in Indonesian Textile Manufacturing Process
Lia Dama Yanti, Citrawati Jatiningrum, Yunia Oktari