Jurnal Riset Akuntansi dan Auditing

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Accounting

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Jurnal Riset Akuntansi dan Auditing (JRAA) STIE YAI, Jurnal JRAA, JRAA STIE YAI, Jurnal Akuntansi

Jurnal Riset Akuntansi dan Auditing Cover

Articles in this Journal

The Effect of Tax Avoidance, Environmental Performance, and Institutional Ownership on Firm Value with Profitability as a Moderator

This study analyses the factors affecting firm value in the extractive sector listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period, focusing on tax avoidance, environmental performance, and profitability as a moderating variable....

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Green Competitive Advantage as a Mediator of Green Strategy in Indonesia's Financial Performance

This study investigates the influence of green accounting, eco-innovation, and environmental performance on corporate financial results, with green competitive advantage as a mediating variable. The research subjects included companies in the raw mat...

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Analysis of Factors Influencing Career Interest in Taxation

Graduates in accounting are expected to possess both soft and hard skills, particularly in taxation. This study aims to examine the influence of perceptions of taxation, tax knowledge, self-confidence, and job market considerations on students’ inter...

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Senior Management Support Moderates the Influence of Auditor Characteristics on Internal Audit Effectiveness

This study aims to examine and analyze the influence of internal auditor integrity and moral courage on internal audit effectiveness, as well as to evaluate the moderating role of senior management support. The object of this research is internal aud...

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