Vol. 25 No. 2 (2024): September 2024

Articles

• THE CONTRIBUTION OF CERTIFIED FRAUD EXAMINER (CFE) IN RISK MANAGEMENT OF THE BANKING INDUSTRY IN INDONESIA

  Sofa Nur Ihtiari Wahyudi Sofa Nur Ihtiari Wahyudi, Laila Sugiarta, Pupung Purnamasari

  160-166

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  DOI : https://doi.org/10.29313/kajian_akuntansi.v25i2.3681

• THE ROLE OF WHISTLEBLOWING, CULTURE, AND ORGANIZATIONAL COMMITMENT IN FRAUD PREVENTION

  Yuhanis Ladewi, Muhammad Fahmi, Alfina Damayanti Fauziah, Ida Zuraidah

  167-177

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  DOI : https://doi.org/10.29313/kajian_akuntansi.v25i2.4028

• PERFORMANCE EVALUATION ANALYSIS OF SOUTH NIAS DISTRICT GOVERNMENT

  Sahala Purba, Merisa Aguspani Laia, Ike Anggreani Barus, Yosafat Renovaldo Samosir, Lusia Shelomita Sinaga

  178-189

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  DOI : https://doi.org/10.29313/kajian_akuntansi.v25i2.4091

• THE INFLUENCE OF ONLINE FOOD DELIVERY BRAND EXTENSIONS ON BRAND PREFERENCE IN E-COMMERCE APPLICATIONS

  Raden Mochamad Ariandi Putra Pandya, Istiharini Istiharini

  190-200

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  DOI : https://doi.org/10.29313/kajian_akuntansi.v25i2.4532

• DETERMINANTS OF AUDITOR’S ABILITY TO DETECT FRAUD

  Deliana Deliana, Sadaukur Aeroki Purba, Abdul Rahman, Rizki Syahputra, Eka Nurmala Sari, Mohd Faizal Bin Jamaludin

  201-212

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  DOI : https://doi.org/10.29313/kajian_akuntansi.v25i2.4610

• THE DYNAMICS OF THE EXCHANGE RATE: IMPACT OF STOCK PRICE MOVEMENTS OF UNDERPRICING ISSUERS

  Jufri Yandes, Rini Dwiyani Hadiwidjaja, Ami Pujiwati, Syarif Fadillah

  213-223

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  DOI : https://doi.org/10.29313/kajian_akuntansi.v25i2.4710

• DIGITALIZATION OF HALAL PRODUCT BUSINESS FOR BUSINESS ACTORS ASSISTED BY BPR SYARIAH AMANAH RABBANIAH

  Nurfahmiyati, Annisa Nadiyah Rahmani, Kania Nurcholisah, Hantoro Ksaid Notolegowo, Ferdi Zanuar Azan, Nunung Nurhayati

  224-233

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  DOI : https://doi.org/10.29313/kajian_akuntansi.v25i2.4753

• ANTECEDENTS OF THE QUALITY OF GOVERNMENT FINANCIAL STATEMENT: THE ROLE OF REGIONAL ASSETS MANAGEMENT, INTERNAL CONTROL SYSTEMS, AND STAFF COMPETENCY

  Doddy Chandra Banjarnahor, Ilham Hidayah Napitupulu, Nurlinda Nurlinda

  234-243

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  DOI : https://doi.org/10.29313/kajian_akuntansi.v25i2.4763

• THE INFLUENCE OF TAX BURDEN, TUNNELLING INCENTIVE, AND EXCHANGE RATE ON TRANSFER PRICING

  Ilham Hidayah Napitupulu, Pirma Sibarani, Reni Gultom

  244-251

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  DOI : https://doi.org/10.29313/kajian_akuntansi.v25i2.4783

• ANALYSIS OF OPPORTUNITIES AND CHALLENGES IN IMPLEMENTING CARBON TAX POLICY IN INDONESIA WITHIN THE TRIPLE BOTTOM LINE FRAMEWORK

  Bahrul Ulum udin , Driana Leniwati, Ahmad Waluya Jati, Dhaniel syam, Endang Dwi Wahyuni, Agustin Dwi Haryanti

  252-262

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  DOI : https://doi.org/10.29313/kajian_akuntansi.v25i2.4784

• THE INFLUENCE OF SKEPTICISM, INDEPENDENCE, AND MOTIVATION ON AUDIT QUALITY AT THE FINANCIAL AND DEVELOPMENT SUPERVISION AGENCY (BPKP) OF NORTH SUMATRA PROVINCE

  Geby Tarina Hutagalung, Deliana Deliana, Meily Surianti, Darmawati Simanjuntak, Abdul Rahman, Rizki Syahputra

  263-274

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  DOI : https://doi.org/10.29313/kajian_akuntansi.v25i2.4922

• THE EFFECT OF TAX AVOIDANCE, ESG, AND POLITICAL CONNECTION ON FIRM VALUE 2021-2023

  Arja Sadjiarto, Kalef Karistianto, Putri Meydelin Tjandra

  275-287

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  DOI : https://doi.org/10.29313/kajian_akuntansi.v25i2.4939

• ANALYSIS OF TAX BURDEN AND COMPANY SIZE AS DETERMINANTS OF TRANSFER PRICING DECISIONS

  Rayhan Firdaus, Rima Rachmawati

  288-296

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  DOI : https://doi.org/10.29313/kajian_akuntansi.v25i2.4967

• ENVIRONMENTAL MANAGEMENT ACCOUNTING AND GOOD CORPORATE GOVERNANCE MECHANISMS ON ENVIRONMENTAL PERFORMANCE

  Rini Lestari, Muhammad Akbar Faturrahman

  297-307

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  DOI : https://doi.org/10.29313/kajian_akuntansi.v25i2.5064