Vol 15, No 1 (2023)

JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2023

DOI: https://doi.org/10.17509/jaset.v15i1

Table of Contents

Articles

Earnings Quality: The Role of Owners
Deden Tarmidi, Yuni Rosdiana, Helliana Helliana
PDF
1-12
The Tax Compliance Factors In Individual Taxpayer Perspective
Donny Maha Putra
PDF
13-26
Exploring Organizational Factors, Academic Fraud Behaviors, and Academic Integrity of Accounting Students
Muhamad Arief Ramdhany, Arvian Triantoro, Raden Dian Hardiana, Hari Mulyadi
PDF
27-36
Perceived Seriousness Of Wrongdoing And Peer Reporting Intention: The Moderating Role Of Wrongdoer’s Status
Andrey Hasiholan Pulungan, Audrey Azzahra, Kenny Fernando, Budi Kurniawan
PDF
37-52
A Quasi-Experiment Of Improved Financial Literacy Business On The Young Entrepreneur
Imas Purnamasari, Harpa Sugiharti, Azizah Fauziyah
PDF
53-62
Factors Affecting The Measurement of Intermediation Margin in Islamic Banks in Indonesia
Ira Novianty, Setiawan Setiawan, Rika Lisnawati
PDF
63-72
Revealing Fraud in The Distribution of Cash Direct Assistance - Village Funds
Mahmud Isma'il, Bambang Haryadi, Prasetyono Prasetyono
PDF
73-88
What Motivates Companies to Avoid Tax?
Yenny Rachmad, Nuraini A Nuraini A, Fifi Yusmita
PDF
89-98
Intellectual Capital and Transforming Business Banking
Ilham Wahyudi, Erja Humairah Lydia
PDF
99-110
The Speed of Adjustment Capital Structure in The Perspective of Structure-Conduct-Performance Theory
Toni Heryana, Delina Herdian Septiani, Dita Rari Dwi Rinining Tyastuty
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111-118
The Urgency Of Carbon Accounting Based on Willingness to Pay Carbon Tax
Yenni Mangoting, Patricia Louisa, Vanessa Audrey Yonatan
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119-134
Good Corporate Governance in moderating Intellectual Capital and Voluntary Reporting on Company Performance
Ahmad Waluya Jati, Aviani Widyastuti, Wardatul Jannah
PDF
135-154
Factors Affecting The Intention to Invest in Cripto Assets Among Indonesian Youth
Vera Intanie Dewi, Aldrin Herwany, Maria Widyarini, Umi Widyastuti
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155-166
Determinants of Banking Sector Audit Report Lag: Evidence from Indonesia
Sudradjat Sudradjat, Jouzar Farouq Ishak, Arie Apriadi Nugraha
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167-176
Enhancing Firm Value : The Role of Profitability as Moderation
Ayu Sarah Sulistyawati, Dwi Ratmono
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177-186