Vol. 15 No. 1 (2023): April Edition

View Vol. 15 No. 1 (2023): April Edition

The articles in this issue were influenced by authors from Indonesia, Australia, and Hungary. Furthermore, the topics mostly discussed were Government Accounting, Public Sector Accounting, and Financial Accounting. We kindly invite you to read several of our articles

DOI: https://doi.org/10.23969/jrak.v15i1

Published: 2023-04-03

Full Issue

Articles

DO BUSINESS CHARACTERISTICS AND ECONOMIC FACTORS AFFECT EFFECTIVE TAX RATE? AN EVIDENCE FROM SOUTHEAST ASIA

Andrey Hasiholan Pulungan, Kenny Fernando, Erma Mei Safa, Annisa Adelia Mahardika

1-11
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THE EFFECT OF FUNDAMENTAL FACTORS ON TRIPLE BOTTOM LINE AND FIRM VALUE

Nana Arviana, Masodah Wibisono

12-18
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FINANCIAL DISTRESS PREDICTION: THE ROLE OF FINANCIAL RATIO AND FIRM SIZE

Atika Widyo Ramadani, Dwi Ratmono

19-26
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EARLY WARNING SYSTEM: THE ROLE OF WHISTLE-BLOWERS TO REDUCE CORRUPTION IN INDONESIA AND MALAYSIA

Pupung Purnamasari

27-36
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DOES COVID-19 PANDEMIC INCREASE THE USE OF CASHLESS BANKING DIGITAL SERVICES? THE CASE OF INDONESIA

Dyah Tiara Putri Anggraeni, Ersa Tri Wahyuni, Hamzah Ritchi

37-46
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THE EFFECT OF AUDITEE CHARACTERISTICS AND PUBLIC ACCOUNTING FIRM SIZE ON ABNORMAL AUDIT REPORT LAG

Kahirul Umam, Yudhi Herliansyah

47-55
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ANALYSIS OF ACCOUNTING INFORMATION SYSTEM OF VILLAGE FUND USING LUDER CONTINGENCY MODEL

Oman Rusmana, Muhamad Rizki, Roni Budianto, Eko Suyono

56-66
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THE MEDIATION ROLE OF INTERNAL CONTROL IMPLEMENTATION IN VILLAGE FINANCIAL ACCOUNTABILITY PERFORMANCE

Ietje Nazaruddin, Nisa Auliya Nirmala, Siti Fatimah Az-Zahro, Ifa Ratifah

67-75
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EMPLOYEE COMPETENCE AND MANAGEMENT OF GOVERNMENT TAX REVENUES RECEIVABLE: DOES KNOWLEDGE MANAGEMENT MATTER?

Ria Dewi Ambarwati, Amrie Firmansyah, Wing Hartopo, Iis Iswandy

76-86
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STOCK RETURN OF MANUFACTURING COMPANIES IN INDONESIA:INFLUENCE BUSINESS STRATEGY, EVA, MANAGERIALOWNERSHIP AND SIZE

Priyo Susilo, Abdurrosyid, Dirvi Surya Abbas, Sasa S. Suratman

87-95
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INTERNAL WHISTLEBLOWING INTENTIONS AMONG INDONESIAN CIVIL SERVANTS

Herlina Rahmawati Dewi, Mahmudi, Nisrina Nur Aini

96-107
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HOW DO REMOTE AUDIT AND CLIENT COMPANY SIZE AFFECT AUDIT FEES?

Liza Laila Nurwulan, Helen Maulida

108-113
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AN EVENT STUDY: INDONESIAN CAPITAL MARKET REACTION TO THE RUSSIA-UKRAINE WAR ANNOUNCEMENT

Nurhaflah Soraya

114-120
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THE EFFECT OF BUDGETING PARTICIPATION AND ORGANIZATIONAL COMMITMENT ON THE PERFORMANCE OF LOCAL GOVERNMENT INSTITUTIONS

Elvira Zeyn, Nia Nuraeni

121-128
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THE RELATIONSHIP BETWEEN INFORMATION ASYMMETRY, MEDIA EXPOSURE, CAPITAL STRUCTURE, FIRM GROWTH, CSR AND FIRM VALUE

Anggi Putra Satria Sitohang, Dedy Husrizal Syah, Choms Gary Ganda Tua Sibarani

129-139
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