Vol 14, No 2 (2022)

JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2022

DOI: https://doi.org/10.17509/jaset.v14i2

Table of Contents

Articles

Mapping Future Research Employee Fraud with Bibliometric Analysis
Farlina Wahyulistyo, Nur Cahyonowati
PDF
187-206
Institutional Ownership as Moderation Variable of Fraud Triangle on Fraudulent Financial Statement
Retno Wulandari, Agus Maulana
PDF
207-222
The Influence of Intellectual Capital Disclosure and Profitability on Company Value
Rizky Adzan Maulana, Elis Mediawati
PDF
223-234
ANALYSIS OF INFLUENCING FACTORS AFFECTING AUDIT REPORT LAG
Miranda Setiyowati, Indira Januarti
PDF
235-244
Carbon Emissions Intensity and Environmental Cost Effect to Corporate Financial Performance
Nengzih Nengzih
PDF
245-254
Factors That Influence Financial Statement Fraud Using The Fraud Diamond Model
Ady Setyo Nugroho
PDF
255-266
Initial Returns Determinants with the Underwriter’s Reputation as a Moderating Factor
Dewi Cahyani Pangestuti
PDF
267-284
Financial ratio analysis in stock price: Evidence from Indonesia
Nurul Fitriani, Adib Minanurohman, Gery Lusiano Firmansah
PDF
285-296
Activity-Based Costing Method as an Effort to Increase Profitability
Nur Wahyuni, Ummu Kalsum, Yulan Asmara, Abdul Karim
PDF
297-312
Implementing SAK ETAP on the Quality of SMEs Financial Reporting: Case Study of Batik SMEs
Luluk Muhimatul Ifada, Sri Anik, Fatmasari Sukesti, Andwiani Sinar Asri
PDF
313-324
COSO ERM AND THE ROLE OF INTERNAL AUDITORS IN FRAUD PREVENTION (Survey on Internal Auditors in Indonesia)
Yenni Carolina, joanne Haneda, joanne Haneda
PDF
325-334
ACCOUNTING INFORMATION QUALITY ON MICRO, SMALL, AND MEDIUM ENTERPRISE, A NECESSITY?
Yanuar Ramadhan
PDF
335-348
Antecedents and Consequences of Higher Education Financial Performance in Indonesia: Evidence from Private Higher Education Institutions in Indonesia
Suryo Pratolo, Arifin Hamsyah Mukti, Aristanti Widyaningsih
PDF
349-362
SUPERVISORY BOARD DIVERSITY AND POLITICALLY CONNECTED COMPANIES PERFOMANCE
Desi Ilona, Zaitul Zaitul, Eugene Okyere-Kwakye, Rina Asmeri
PDF
363-376
NON-ACCOUNTING STUDENTS’ PERCEPTIONS ON THE USEFULNESS OF GAMIFICATION IN SUPPORTING COGNITIVE DEVELOPMENT
Rosaline Tandiono, Valentina Tohang, Yanthi Hutagaol-Martowidjojo
PDF
377-390