Vol. 6 No. 1 (2025): International Journal of Trends in Accounting Research (May)

Articles

• Determinants of Independent Audit Opinions: Evidence From Hose-Listed Firms

  Nguyen Thanh Lam, Nguyen Thanh Dat

  1-13

  • PDF

• Assessing the Financial Performance of PT Jaya Konstruksi Manggala Pratama Tbk: a Perspective of Agency Theory

  Narach Larasati Nasution

  14-22

  • PDF

• The Influence of Tax Avoidance and Earnings Management on Cost of Equity Capital: The Moderating Role of Managerial Ownership

  Elisa, Saifhul Anuar Syahdan, Gemi Ruwanti, Tri Ramaraya Koroy

  23-39

  • PDF

• Exploring Financial Management Behavior of Higher Education Students in South Kalimantan

  Antung Noor Asiah, Rizky Nastiti, Saifhul Anuar Syahdan, Masithah Akbar

  40-47

  • PDF

• Analysis of Revenue Recognition Practices in Trading Companies on The IDX: A Study of Compliance with Psak 115

  Nur Azizaini Zhaharah

  48-55

  • PDF

• Factors that Influence Auditor Decisions: Ethics, Experience, and Culture with Materiality as an Intervening Variable

  Yuhanis Ladewi

  56-74

  • PDF

• Exploration of the Use of Management Accounting Systems in Improving the Financial Performance of Small And Medium Enterprises in Lhoksukon District

  Moulinda Dora, Janner Damanik

  75-85

  • PDF

• The Application of Artificial Intelligence in Accounting Reporting within the Banking Sector

  Ricardo Parulian Sibagariang

  86-93

  • PDF

• Professionalism and Literacy: Pillars of Work Readiness for Accounting Careers in the Modern Era

  Ety Meikhati

  94-101

  • PDF

• The Effect of Capital Structure and Liquidity on Earnings Growth with Dividend Policy as A Moderating Variable

  Alfiana Aqila

  102-115

  • PDF

• ANALYSIS OF PREPARATION OF UMKM FINANCIAL REPORTS BASED ON UMKM SAK (Study on Mekar Jaya Liberica Coffee MSME Business Products)

  siti sulaeha

  116-125

  • PDF

• E-Commerce, Accounting Information Systems, Financial Inclusion, and Financial Performance of SHOPEE UMKM in Surabaya

  Azizah Firdausy Maylisa, Ali Muhdor, Arief Rahman, Ruchan Sanusi, Dien Ajeng Fauziah

  126-134

  • PDF

• Unpacking the Nexus Between CEO Characteristics and Risk-Taking Behavior: A Systematic Literature Review Using the ADO Model

  Nguyen Thanh Lam

  135-145

  • PDF

• Effect of Managerial Compensation and Leverage on Earnings Management: The Perspective of Agency Theory

  Siska Dentina Pasaribu

  146-157

  • PDF