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
Pdf
33-48
Sustainable 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
Multidimensional Sustainability Drivers and Asset Efficiency: Moderating Role of Environmental Performance
Linda Ayu Wulandari, Inka Nur Aini, Dewi Ratnawati