Vol. 14 No. 2 (2022): October Edition

The articles in this issue were authored/co-authored by authors from Indonesia and China. Furthermore, the topic about Financial Accounting and Auditing were dominantly discussed. Please read our articles collection now.

DOI: https://doi.org/10.23969/jrak.v14i2

Published: 2022-10-10

Full Issue

Articles

ACCOUNTABILITY OF VILLAGE FUND MANAGEMENT IN RIAU PROVINCE

Enni Savitri, Andreas, Volta Diyanto, Tatang Ary Gumanti

131-138
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LOCAL GOVERNMENTS FINANCIAL REPORTING QUALITY IN PAPUA AND WEST PAPUA: DO LOCAL GOVERNMENT CHARACTERISTICS MATTER?

Amrie Firmansyah, Zef Arfiansyah, Muhamad Rizal Yuniar

139-147
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ENVIRONMENTAL DISCLOSURE INFORMATION: THE ROLE OF ENVIRONMENTAL CERTIFICATION AND FIRM SIZE

Maya Indriastuti, Anis Chariri, Fuad

148-156
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CHOOSING A CAREER AS A PUBLIC ACCOUNTANT: DOES CALLING MATTER?

Dhita Mawar Hutami, Muamar Nur Kholid, Selfira Salsabilla

157-166
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YIELD TO MATURITY BOND: INTEREST RATE, INFLATION AND BOND RATING – EMPIRICAL RESEARCH ON BANKING SECTOR

Listiya Ike Purnomo, Mila Dini Wijaya, Muhamad Elfan Pratama

167-174
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PERFORMANCE INDEX AND OPERATING RATIO: EFFECTS ISLAMIC ON SHARIA PROFITABILITY IN INDONESIA

Ajeng Tita Nawangsari, Mochammad Ilyas Junjunan, Zakiyatul Fakhiroh, Ana Toni Roby Candra Yudha, Achmad Room Fitrianto

175-188
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THE INFLUENCE OF RISK GOVERNANCE ON COMPANY PERFORMANCE

Rina Melsyawati, Juniati Gunawan, Idrianita Anis

189-198
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THE CASE OF INDONESIAN CONSUMER-GOODS INDUSTRIES: THE RELEVANCE OF INTELLECTUAL RESOURCES IN AFFECTING STOCK PRICES

Resi Ariyasa Qadri, Wafa Zhafira, Mierza Darsya Putra

199-212
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MATURITY AND RELIGIOSITY IN SHAPING ACCOUNTING STUDENT’S PERCEPTION OF BUSINESS SCANDALS

Wiwit Apit Sulistyowati, Agung Yulianto, Acep Komara

213-225
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THE EFFECT OF EXCHANGE RATE AND INTEREST RATE ON SHARE PRICES IN THE MANUFACTURING SECTOR WITH INFLATION AS MODERATION

Sugiyanto Ikhsan, Toufiq Agung Pratomo Sugito Putra, Sugiyanto, Rima Elya Dasuki, Endra Herdiansyah

226-236
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THE EFFECT OF CORPORATE GOVERNANCE ON FINANCIAL DISTRESS

Fitri Humairoh, Suci Nurulita

237-242
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THE IMPLEMENTATION OF A MANAGEMENT AUDITON HR RECRUITMENT TO ASSESS THE EFFECTIVENESS OF EMPLOYEE PERFORMANCE

Dirvi Surya Abbas, Tubagus Ismail, Muhamad Taqi, Helmi Yazid

243-251
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THE ASSOCIATION OF PERFORMANCE, AWARDS, OWNERSHIP, AND MEDIA WITH THE ENVIRONMENTAL DISCLOSURE

Adita Mutiara Annisa, Husnah Nur Laela Ermaya

252-260
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FORWARD-LOOKING INFORMATION DISCLOSURE AND FIRM VALUE IN THE PANDEMIC ERA

Harjanti Widiastuti, Evy Rahman Utami, Erna Purnamasari

261-269
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THE INFLUENCE OF INTERNAL AUDIT AND WHISTLEBLOWING SYSTEM EFFECTIVENESS ON FRAUD PREVENTION

Justinia Castellani, Anggita Nuralisa

270 -274
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