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Jurnal Riset Akuntansi dan Bisnis Airlangga
ISSN 2548-1401 · Universitas Airlangga · 124 articles in the index
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Journal Article
THE ROLE OF LOVE OF MONEY, THE UNDERSTANDING OF TAX, AND TAX SANCTION ON TAX EVASION – TRI PANTANGAN AS MODERATING VARIABLE
This study examines the effect of love of money, understanding of tax law, and tax sanctions on tax evasion in Yogyakarta City with Tri Pantangan as a moderating variable. Tri Pantangan is a teaching concept by the Father of Indonesian Education, Ki Hadjar Dewantara. This concept includes three…
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Journal Article
HOW CSR DISCLOSURE IMPACT ACCOUNTING CONSERVATISM? THE MEDIATING ROLE OF GOVERNMENT OWNERSHIP AND CSR COMITTEE
This study examines the effect of CSR disclosure on accounting conservatism, with government ownership and CSR committees as moderating variables. Analyzing 185 firm-year observations from 63 listed companies in the mining and energy sectors (2019–2022), we employ Moderated Regression Analysis…
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Journal Article
BARGAINING MANAGEMENT STRATEGY, ACCOUNTING FOR LOVE AND LANGUAGE IN THE FRAME OF PHILOSOPHY IBNU SINA
This article aims to examine and reconstruct the concept of Small and Medium Enterprises (SMEs) bargaining strategy as a source of relational competitive advantage, especially when compared to the strategic approach of large companies that tend to be impersonal. This study proposes that MSMEs'…
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Journal Article
PUBLIC PERCEPTIONS OF THE GREAT SEA WALL: A NETNOGRAPHIC STUDY ON PUBLIC BUDGETING, TRUST, AND RESISTANCE
The Great Sea Wall (GSW), valued at USD 80 billion and announced in 2025, sparked debate in Indonesia during fiscal austerity. This study fills a gap by examining TikTok citizen discourse on fiscal governance and legitimacy, areas rarely explored in accounting and public budgeting research. Data…
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Journal Article
ACCOUNTING SKILLS GAP IN THE DIGITAL TRANSFORMATION ERA
This study aims to analyze the professional skills required of accountants in Indonesia, Malaysia, and Singapore in facing the digital transformation. The method used is content analysis of 1,236 job advertisements on jobstreet.com, classified into five categories of professional skills according…
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Journal Article
IT INVENTORY QUALITY AND BUSINESS PERFORMANCE IN INDONESIAN BONDED ZONES: THE MEDIATING ROLE OF AIS EFFECTIVENESS
This study aims to analyze the role of IT inventory quality and information quality in optimizing the business performance of companies in bonded zones, with Accounting Information System (AIS) effectiveness serving as a mediating variable. Despite their vital contribution to national exports…
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Journal Article
ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) AND FIRM VALUE: EVIDENCE FROM NON-FINANCIAL COMPANIES IN INDONESIA
This study aims to empirically examine the impact of Environmental, Social, and Governance (ESG) on firm value in Indonesia. ESG Score published by refinitiv workspace is used as independent variable, while firm value is measured using Tobins’Q. Profitability, firm size and industry sector are used…
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Journal Article
THE INFLUENCE OF THE BOARD DIVERSITY ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE INTHE LISTED COMPANY OF INDONESIA STOCK EXCHANGE (IDX)
This study aimed to identify and examine the influence of board diversity on corporate social responsibility disclosure. Public companies (excluding companies in the financial sector) registered in the Indonesia Stock Exchange (BEI) in the year 2016-2018 were used in this study. There are 1250…
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Journal Article
THE INFLUENCE OF FINANCIAL FACTORS, ESG, AND INFLATION ON STOCK RETURNS IN THE BANKING SECTOR LISTED ON THE IDX IN 2019-2023
This study aims to determine the effect of financial factors, ESG and inflation on stock returns of banks listed on the IDX in 2019-2023. The sampling method uses a purposive sampling method so that 70 selected samples are obtained from the banking sector listed on the IDX. The regression…
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Journal Article
THE ROLE OF DIGITAL TAXATION IN DIGITAL TAX AWARENESS THROUGH DIGITAL TAX LITERACY: EVIDENCE FROM INDONESIA'S GENERATION Z
Generation Z, often called digital natives, has unique characteristics that influence how they perceive and fulfill tax obligations in the digital era. However, many young Indonesians are still unfamiliar with the concept of digital taxes applied to everyday online transactions. This study aims to…
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Journal Article
CONTEMPORARY FRAUD RESEARCH: THE DEVELOPMENT OF FRAUD IN INDONESIAN JOURNAL
This study aims to provide an overview of the development of fraud research in Indonesia and identify opportunities for fraud research in the future. This research uses the charting the field method to analyze articles based on the type of fraud, proxy, research methodology, population and theory…
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Journal Article
ENVIRONMENTAL MANAGEMENT ACCOUNTING, GREEN TRANSFORMATIONAL LEADERSHIP AND ENVIRONMENTAL PERFORMANCE: EVIDENCE FROM HOTELIERS
This research aims to analyze the impact of the implementation of Environmental Management Accounting (EMA) and Green Transformational Leadership (GTL) on the environmental performance of hotel companies in Palembang, Indonesia. The research was conducted using a descriptive quantitative approach…
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Journal Article
STOCK LIQUIDITY: THE ROLES OF FOREIGN AND LOCAL INSTITUTIONS
High or low liquidity of stocks can affect investment decisions, liquid stocks tend to attract the attention of investors. One factor that can affect stock liquidity is institutional ownership. This study aims to determine the effect of foreign and local institutional ownership on stock liquidity…
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Journal Article
COMBATTING FRAUD IN STATE-OWNED ENTERPRISES USING BLOCKCHAIN AND IOT TECHNOLOGIES
Fraud in strategic sectors such as energy and finance, particularly within state-owned enterprises, remains a critical challenge to national economic integrity. Despite increased state revenues, the incidence of fraud continues to rise, highlighting the urgent need for robust technological…
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Journal Article
INFLUENCE REWARD AND CONTROL SYSTEMS ON CORPORATE PERFORMANCE: AN ORGANIZATIONAL CULTURE PERSPECTIVE
This study aims to examine influence of reward systems, process and structure management control systems on organizational performance, and to analyze the moderating role of organizational culture. Sample is 205 respondents representing restaurant businesses in the JABODETABEK are were selected by…
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Journal Article
THE EFFECT OF CORPORATE GOVERNANCE MECHANISMS ON DEBT POLICY: EVIDENCE FROM INDONESIA’S CONSUMER NON-CYCLICAL COMPANIES
This study examines the influence of good corporate governance mechanisms specifically institutional ownership and managerial ownership on debt policy in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2021. The research addresses a gap in previous…
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Journal Article
The Influence of Credit Risk, Liquidity Risk, Operational Risk, Market Risk and Solvency Risk on Profitability
This study aims to determine the extent of the influence of credit risk, liquidity risk, operational risk, market risk and solvency risk on the profitability of banks listed on the LQ45 index for the period 2018 - 2022. The type of research used is quantitative with causal associative methods. The…
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Journal Article
The Influence of Financial Performance on Economic Growth Through The Budget Effectiveness of Regional Government in East Java
This research aims to empirically test the independent variables Autonomy, Liquidity Ratio and Solvency Ratio which are estimated to influence the dependent variable Economic Growth through the Intervening Variable Budget Effectiveness. The data collection method uses the census method by taking…
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Journal Article
The Influence of Green Human Resource Management on Competitive Advantage: The Role of Green Innovation
This study aimed to analyze the influence of green human resources management on competitive advantage with green innovation as an intervening variable in the textile industry in Kabupaten Sragen. The sampling technique in this study was simple random sampling, with 115 textile industry employees…
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Journal Article
Can The Roles of Universities, Families, and Self-Efficacy Influence Students’ Interest in Entrepreneurship in East Java?
This ponder looks at the impact of college bolster, family back, and self-efficacy on the entrepreneurial intrigued of East Java PMW beneficiary understudies. A quantitative strategy was utilized in this think-about. The investigation test comprised 248 PMW beneficiaries. Coincidental Inspecting…