Articles

• The Effect of Fraud Triangle Factors on Fraud Financial Statements in BUMN Companies Listed on The Indonesian Stock Exchange

  Satria Fathi Alauddin, Ahalik Ahalik

  1-16

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  DOI : https://doi.org/10.33558/jrak.v14i1.5811
  Abstract View: 3, PDF Download: 7
• Intellectual Capital Performance In The Banking Industry In Indonesia: Does Corporate Governance Matter?

  Isna Putri Rahmawati, Andi Asrihapsari, Vidia Ayu Satyanovi, Nasyi'ah Hasanah Purnomowati

  17-31

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  DOI : https://doi.org/10.33558/jrak.v14i1.5799
  Abstract View: 3, PDF Download: 5
• The Influence Of Cash Ownership, Leveling Ratio And Net Income Margin On Profit Standing

  Laysa Khamislihi, Annafi Indra Tama

  32-44

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  DOI : https://doi.org/10.33558/jrak.v14i1.4563
  Abstract View: 7, PDF Download: 6
• Share Price Determinants: Comparative Analysis Before and After Corporate Debt Restructuring

  Elok Lailia Kumala, Supami Wahyu Setiyowati, Susmita Dian Indraswari

  45-57

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  DOI : https://doi.org/10.33558/jrak.v14i1.5812
  Abstract View: 6, PDF Download: 6
• The Impact of Tax Planning on Tax Disclosure in IDX Companies

  Kennardi Tanujaya, Catherine Catherine

  58-71

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  DOI : https://doi.org/10.33558/jrak.v14i1.5818
  Abstract View: 3, PDF Download: 8
• The Effect of Applying Tax Incentives, Tax Literacy and Tax Sanctions on MSME Taxpayer Compliance

  Nurma Risa, Ghahara Diandra Bilqis, Neneng Lasmita Susanti

  72-81

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  DOI : https://doi.org/10.33558/jrak.v14i1.5842
  Abstract View: 7, PDF Download: 9
• Asset Revaluation In Indonesian Banking Companies

  Amir Hamzah, Lia Dwi Martika, Indriyani Indriyani

  82-95

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  DOI : https://doi.org/10.33558/jrak.v14i1.5861
  Abstract View: 7, PDF Download: 8
• The Effect Of Financial Target, Ineffective Monitoring, And Financial Distress On Fraud Of Financial Reports

  Luthfi Miftahul Putri, Yuha Nadhirah Qintharah

  96-110

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  DOI : https://doi.org/10.33558/jrak.v14i1.6924
  Abstract View: 6, PDF Download: 6