Vol. 17 No. 2 (2025): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2025

Articles

• Issues and Challenges of Pertashop Business: Analysis of Potential Bankruptcy From an Accounting Perspective

  Karina Juniarti Utami, Halpiah (Author)

  209-224

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• The Effect Of Financial Distress, Audit Fee, and Management Change On Auditor Switching

  Deliana, Rizal Ikromi Lubis, Abdul Rahman, Meily Surianti, Maheran Zakaria (Author)

  343-354

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• Key Determinants of AIS Adoption: Behavioral Intentions and Usage Patterns

  Susanto Wibowo, Rr. Dian Anggraeni (Author)

  225-242

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• Agency Theory Perspective on Managers’ Dual Role and Tax Avoidance Determinants

  Hendro Paulus, Deden Tarmidi, Lin Oktris, Apollo Daito (Author)

  243-254

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• Analyzing Regional Financial Transparency In Indonesia Through Internet Reporting Using CART Algorithm

  Marsuddin Musa, Nuzul Ibnu Hajar (Author)

  255-268

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• Audit Report Lag: High and Low Audit Committee Experience Context

  Raesita Bella, Dirvi Surya Abbas (Author)

  269-280

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• Impact of Audit Standards Understanding and Technology Use on Effectiveness

  Putu Ayu Anggya Agustina, Putu Pande R. Aprilyani Dewi (Author)

  281-292

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• Green Accounting, Company Size, Leverage on Financial Performance: Moderation Role of CSR

  Linda Ayu Wulandari, Taufik Akbar (Author)

  293-306

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• The Role Of Sharia Compliance: An Exploration Of Earnings Management And Performance In The IDX-IC Sector

  Zainal Alim Adiwijaya, Rustam Hanafi (Author)

  307-320

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• Mediation Analysis of Financial Performance in the Influence of Green Accounting on Company Value

  Nurfaedah, Nur Alimin Azis, Bunyamin, Andi Hadidu (Author)

  321-330

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• ESG Reputation Risk, Corporate Risk-Taking, and Climate Impact in Southeast Asia

  Fajar Meiyanti, Desi Adhariani (Author)

  331-342

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• The Rashomon Effect in Financial Reporting: Exploring Multi-Interpretation Financial Accounting Standards’ Phenomenon

  Gatot Hidayat, Marko S. Hermawan (Author)

  355-368

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• Post-Pandemic Drivers of E-Wallet Continued Use: Cross-Regional Evidence from Southeast Asia and Sub-Saharan Africa

  Lidya Primta Surbakti, Muhammad Auwal Kabir, Somnuk Aujirapongpan, Ekawati Jati Wibawaningsih, Agus Maulana (Author)

  369-382

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• Does Green Finance Matter? Sustainability Disclosure and Financial Performance

  Dita Rari Dwi R.T., Yunia Mulyani Azis, Toni Heryana (Author)

  383-392

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• Does Religiosity and Narcissism influence Unethical Behavior?

  Merry Susanti, Lina, Nur Azliani Haniza Che Pak (Author)

  393-406

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