Published: June 30, 2025

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Articles

Analysis of the Implementation of PSAK 109 in Enhancing Transparency and Accountability of Zakat Institutions

10.33369/jakuntansi.15.2.71-80
Ulil Ikhsan S (1), Yuliana (2), M Riski Akbar (3), Azmy Audian Dirgandari (4), Asri Sundari (5)
(1) STAI Pelita Nusa Bandung Barat ,
(2) STAI Pelita Nusa Bandung Barat ,
(3) STAI Pelita Nusa Bandung Barat ,
(4) STAI Pelita Nusa Bandung Barat ,
(5) STAI Pelita Nusa Bandung Barat
71-80
Pdf
115

Profitability, Capital Intensity, Leverage, And Tax Avoidance: Firm Size As A Moderating Variable

10.33369/jakuntansi.15.2.81-94
Adirianto (1), Randy Kuswanto (2)
(1) STIE Wiyatamandala ,
(2) STIE Wiyatamandala
81-94
Pdf
123

The Influence of Asset Management, Solvency, and Liquidity on Financial Performance in Food and Beverage Sub-Sector Companies Listed on the Indonesia Stock Exchange in 2021-2023

10.33369/jakuntansi.15.2.95-106
Yanita Paulina Br Sebayang (1), Retnawati Siregar (2), Hasbiana Dalimunthe (3), Shabrina Tri Asti Nasution (4)
(1) Universitas Medan Area ,
(2) Universitas Medan Area ,
(3) Universitas Medan Area ,
(4) Universitas Medan Area
95-106
Pdf
99

The Influence of Audit Opinion, Internal Control and External Pressure on Financial Statement Fraud in the Pharmaceutical Sector: An Empirical Study 2019-2023

10.33369/jakuntansi.15.2.107-116
Refi Mariska Fitriani (1), Teguh Budi Raharjo (2), Abdulloh Mubarok (3)
(1) Universitas Pancasakti Tegal ,
(2) Universitas Pancasakti Tegal ,
(3) Universitas Pancasakti Tegal
107-116
pdf
122

The Influence Of Audit Tenure, Auditor Reputation, Auditor Rotation, Audit Fee On Audit Quality

10.33369/jakuntansi.15.2.117-129
Virgiawan Deshandrio (1), Nadhif Rifadh Pasya (2), Irwan Sutirman Wahdiat (3)
(1) Universitas Swadaya Gunung Jati ,
(2) Universitas Swadaya Gunung Jati ,
(3) Universitas Swadaya Gunung Jati
117-129
pdf
109

Modern Slavery Disclosure in the G20: Firm and National-Level Insights

10.33369/jakuntansi.15.2.130-156
Vidya Intani Athfalina (1)
(1) Universitas Airlangga
130-156
pdf
64

The Role of External Auditors in Client Tax Compliance : A Case Study at Budiandru & Partners Public Accounting Firm

10.33369/jakuntansi.15.2.157-170
Fauziah Tiara Anggraini (1), Zul Azmi (2)
(1) Universitas Muhammadiyah Riau ,
(2) Universitas Muhammadiyah Riau
157-170
pdf
67

Profitability as Mediator in Tax avoidance: Evidence from Indonesian Financial Sector

10.33369/jakuntansi.15.2.171-185
Andora Andora (1), Fahmi Poernamawatie (2), Dwi Orbaningsih (3), Ronny Hendra Hertanto (4), Nurfilaili Diah Pitalokasari (5)
(1) Universitas Gajayana Malang ,
(2) Universitas Gajayana Malang ,
(3) Universitas Gajayana Malang ,
(4) Universitas Gajayana Malang ,
(5) Universitas Gajayana Malang
171-185
pdf
101