Akuntabilitas

AKUNTABILITAS: JURNAL ILMU AKUNTANSI (ISSN 1979-858X; E-ISSN 2461-1190) is an Indonesian Accounting Journal published by the Department of Accounting, Faculty of Economic and Business, Syarif Hidayatullah State Islamic University. It specializes in Studies of Financial Accounting, Management Accounting, Sharia Accounting, Auditing, Taxation in particular, and Accounting Studies in general, and is intended to communicate original researches and current issues on the subject. This journal warmly welcomes contributions from scholars of related disciplines.

Akuntabilitas: Jurnal Ilmu Akuntansi accredited "4th Grade" by Ministry of Research, Tehnology, and Higher Education No. 14/E/KPT/2019 (Valid from Vol. 11(2), 2018 until Vol. 15(1), 2023)

Akuntabilitas has become a CrossRef Member. Therefore, all articles published by Akuntabilitas will have unique DOI number.

Akuntabilitas: Jurnal Ilmu Akuntansi is indexed in CrossRef, Indonesia One Search-National Library of Indonesia, Google Scholar, Indonesia Scientific Journal Database, Portal Garuda

 


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Vol 17, No 2 (2024): Vol. 17, No. 2 (2024)

Full Issue

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Table of Contents

Articles

Analyzing ESG's Role as a Mediator in Corporate Resource Allocation and Financial Outcome
Yayu Putri Senjani, Rosyid Nur Anggara Putra
PDF
109-120
Peran Green Innovation pada Pengaruh Profitabilitas dan Pertumbuhan terhadap Nilai Perusahaan
Moh. Ubaidillah, Adika Fajar Putriningtyas
PDF
121-130
PENGARUH KINERJA KEUANGAN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP FINANCIAL DISTRESS
Annisa Dwi Octaviani, Zuwesty Eka Putri
PDF
131-138
PERAN TAX PLANNING, GREEN ACCOUNTING DAN PERTUMBUHAN TERHADAP NILAI PERUSAHAAN
Nik Amah
PDF
139-150
PENGARUH KOMPETENSI APARATUR DESA DAN SISTEM PENGENDALIAN INTERNAL TERHADAP NIAT UNTUK MELAKUKAN FRAUD DALAM PENGELOLAAN DANA DESA
sabirin Sabirin
PDF
151-162
Pengaruh Karakteristik Perusahaan, Karakteristik Dewan Komisaris, Dan Reputasi Auditor Terhadap Pengungkapan Manajemen
Rita Yuniarti, Oktora Yogi Sari
PDF
163-172
Pengaruh Intellectual Capital dan Komposisi Dewan Komisaris Independen terhadap Nilai Perusahaan
Rini Rini, Achmad Daffi Muzhaffar
PDF
173-184
Faktor Penentu Fee Audit: Studi Empiris pada Perusahaan Energi Periode 2019 - 2023
Zahra Az-zalia Nursyarifa, Rikawati Rikawati, Muhammad Rois
PDF
185-194
Pengaruh Insentif Pajak, Kepercayaan Pada Otoritas Pajak, dan Keadilan Pajak Terhadap Kepatuhan Wajib Pajak UMKM Orang Pribadi dengan Tax Morale Sebagai Variabel Moderasi
Fitri Damayanti, Mohammad Fadel Jibran
PDF
195-205
Eksplorasi Etika Auditor sebagai Moderasi Pengaruh Kompetensi dan Skeptisisme terhadap Kualitas Audit
Rina Yuliastuty Asmara, Islamiah Kamil Kamil
PDF
206-216