Journal Description

Jurnal Akuntansi is published by UNIB Press and collaborated with the Department of Accounting, Faculty of Economics and Business, University of Bengkulu. This journal contains are accounting research that includes Financial Accounting, Public Sector Accounting, Management Accounting, Economy, Islamic Financial Accounting and Management, Auditing, Corporate Governance, Ethics and Professionalism, Corporate Finance, Accounting Education, Taxation, Capital Market, Banking and contemporary issue about accounting. The Accounting Journal obtains an E-ISSN online (2303-0364) and prints ISSN number (2303-0356) on November 30, 2012.

Vol. 15 No. 2 (2025): Accounting Journal

Published: June 30, 2025

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

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
2

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

Adirianto (1), Randy Kuswanto (2)
(1) STIE Wiyatamandala ,
(2) STIE Wiyatamandala
81-94
1

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

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
2

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

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
3

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

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
0

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

Vidya Intani Athfalina (1)
(1) Universitas Airlangga
130-156
0

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

Fauziah Tiara Anggraini (1), Zul Azmi (2)
(1) Universitas Muhammadiyah Riau ,
(2) Universitas Muhammadiyah Riau
157-170
0

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

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
0
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