Vol. 7 No. 1 (2026): International Journal of Trends in Accounting Research (IJTAR), May 2026

Articles

• Analysis of the Implementation of Global Reporting Initiative (GRI) 200 Indicators in Sustainability Reports of Energy Sector Companies on the Indonesia Stock Exchange in 2023

  Haryono Haryono, Eicha Febrianti Hasnah, Nur Nabila

  01-14

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• Individual Taxpayer Compliance: The Influence of Tax Socialization, the Self-assessment System, and Law Enforcement

  Rahel Oselbi, Agustiawan Agustiawan, Rudi Syaf Putra

  15-28

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• The Influence of Competence, Religiosity, Ethical Climate, and Gender on Whistleblowing: A Study of Public Accounting Firms in Pekanbaru

  Yolanda Arsita Putri

  29-37

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• The Moderating Effect of Income on Penalty Waivers, BBN Exemptions, and Service Quality on Taxpayer Compliance -

  I Gusti Agung Geg Puspa Dewi, Sri Ernawaty, Soelistijono Boedi, Gemi Ruwanti

  38-51

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• Auditor Reputation, Complexity, Auditor Switching, and Audit Tenure Effects on Audit Report Lag, With Auditor Gender as Moderator

  Rahul Yaner, Zulhelmy

  52-65

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• Systematic Literature Review: Behavioral Factors Affecting Fraud in Accounting

  Maria Dinda Sabrina Sembiring

  66-73

  • PDF