Table of Contents
Articles
The Institutionalization of Accrual Accounting: The Perspective of New Institutional Sociology Theory
DOI 10.15294/jda.v9i2.10618 Abstract 1109 times
PDF 803 times
Rizky Ayu Savitri(1), Zaenal Fanani(2),
(1) Faculty of Economics and Business, Universitas Airlangga, Indonesia Jl. Airlangga No.4, Gubeng, Surabaya, Jawa Timur 60286, Indonesia (2) Faculty of Economics and Business, Universitas Airlangga, Indonesia Jl. Airlangga No.4, Gubeng, Surabaya, Jawa Timur 60286, Indonesia |
The Effect of Accrual-GAS on the Financial Reporting Reliability With HR Capacity as Mediating Variables
DOI 10.15294/jda.v9i2.9733 Abstract 1687 times
PDF 788 times
Mega Kusuma Aryani(1), Kiswanto Kiswanto(2),
(1) Department of Accounting, Faculty of Economics, Universitas Negeri Semarang, Gedung L2 Lantai 2 Sekaran Gunungpati Semarang 50229, Indonesia (2) Department of Accounting, Faculty of Economics, Universitas Negeri Semarang, Gedung L2 Lantai 2 Sekaran Gunungpati Semarang 50229, Indonesia |
The Effect of Internal Financial Indicators on the Tendency of Accounting Fraud
DOI 10.15294/jda.v9i2.9113 Abstract 1463 times
PDF 1166 times
Dana Iswati(1), Marsellisa Nindito(2), Adam Zakaria(3),
(1) Department of Accounting, Faculty of Economics, Universitas Negeri Jakarta Jl. Rawamangun Muka, RT.10/RW.13, Jakarta Timur, 13120, Indonesia (2) Department of Accounting, Faculty of Economics, Universitas Negeri Jakarta Jl. Rawamangun Muka, RT.10/RW.13, Jakarta Timur, 13120, Indonesia (3) Department of Accounting, Faculty of Economics, Universitas Negeri Jakarta Jl. Rawamangun Muka, RT.10/RW.13, Jakarta Timur, 13120, Indonesia |
Analysis of Economic Performance of Manufacturing Companies in Indonesia
DOI 10.15294/jda.v9i2.8652 Abstract 1240 times
PDF 832 times
Nadim Fernando(1), Fachrurrozie Fachrurrozie(2),
(1) Department of Accounting, Faculty of Economics, Universitas Negeri Semarang, Indonesia Gedung L2 Lantai 1 Sekaran Gunungpati Semarang 50229, Indonesia (2) Department of Accounting, Faculty of Economics, Universitas Negeri Semarang, Indonesia Gedung L2 Lantai 1 Sekaran Gunungpati Semarang 50229, Indonesia |
The Analysis of Tax Avoidance Determinant on The Property and Real Estate Companies
DOI 10.15294/jda.v9i2.10385 Abstract 4153 times
PDF 3242 times
Turyatini Turyatini(1),
(1) PT Chimarder Jl Tamansiswa Sekaran Gunungpati Semarang 50229, Indonesia |
The Analysis of Fraudulent Financial Reporting Determinant through Fraud Pentagon Approach
DOI 10.15294/jda.v7i1.4036 Abstract 13917 times
PDF 10096 times
Siska Apriliana(1), Linda Agustina(2),
(1) Department of Accounting, Faculty of Economics, Universitas Negeri Semarang Gedung L2 Lantai 2 Sekaran Gunungpati Semarang 50229, Indonesia (2) Department of Accounting, Faculty of Economics, Universitas Negeri Semarang Gedung L2 Lantai 2 Sekaran Gunungpati Semarang 50229, Indonesia |
The Effect of Internal Control Factors on the Accountability of the Auditor at the Inspectirate of Jombang District
DOI 10.15294/jda.v9i2.9308 Abstract 5672 times
PDF 2075 times
Ludfa Febriana(1), Siti Maria Wardayati(2), Whedy Prasetyo(3),
(1) Faculty of Economics and Business, Universitas Jember, Indonesia Jl. Kalimantan No. 37, Tegalboto, Sumbersari, Jember, Jawa Timur 68121, Indonesia (2) Faculty of Economics and Business, Universitas Jember, Indonesia Jl. Kalimantan No. 37, Tegalboto, Sumbersari, Jember, Jawa Timur 68121, Indonesia (3) Faculty of Economics and Business, Universitas Jember, Indonesia Jl. Kalimantan No. 37, Tegalboto, Sumbersari, Jember, Jawa Timur 68121, Indonesia |
The Influence of Tax Amnesty Benefit Perception to Taxpayer Compliance
DOI 10.15294/jda.v9i2.11991 Abstract 11448 times
PDF 4397 times
Ramadhani Indah Sari(1), Dian Anita Nuswantara(2),
(1) Faculty of Economics, Universitas Negeri Surabaya Jl. Ketintang No.2, Gayungan, Surabaya, Jawa Timur 60231, Indonesia (2) Faculty of Economics, Universitas Negeri Surabaya Jl. Ketintang No.2, Gayungan, Surabaya, Jawa Timur 60231, Indonesia |