Jurnal Akuntansi dan Governance

0.0 (0 ratings)

Accounting

31 views

Akuntansi dan Governance

Articles in this Journal

Subjektivitas Versus Objektivitas Pertimbangan Profesional Auditor

Objectives: This study aims to reveal professional judgment of the auditor in the stages of conducting an audit in determining subjectivity and objectivity.Design/method/approach: This study uses Peter L. Berger and Luckman's phenomenological approac...

View Full Research

Menelaah Premature Sign-Off Prosedur Audit melalui Relasi Kuasa Michel Foucault

Objectives: This study aims to understand auditors’ behavior when facing problems in the audit process and to identify factors triggering premature sign-off. Design/method/approach: The approach used is qualitative in a critical paradigm with the Int...

View Full Research

Menelusuri Jejak Green Accounting pada Pembudidaya Ikan

Objectives: This study aims to explore the understanding and application of green accounting principles in micro, small, and medium enterprises (MSMEs) engaged in fish farming within the context of adapting to the green economy. Design/Method/Approac...

View Full Research

Akuntansi Keberlanjutan: Peran Akuntan dalam Mewujudkan Tujuan Pembangunan Berkelanjutan dan Mitigasi Risiko Fisik Iklim

Objectives: This study aims to examine the strategic role of accountants in advancing the United Nations Sustainable Development Goals (SDGs) and addressing the risks associated with physical climate change.Design/method/approach: This study employs...

View Full Research

Peran Pengungkapan Sosial Berkelanjutan dalam Upaya Penanggulangan Eksploitasi Pekerja Anak: Sebuah Tinjauan Literatur

Objective: This study aims to analyze how and why companies disclose issues related to child labor, as well as to examine the effectiveness of social disclosure in addressing the exploitation of child labor.Methodology: This research employs a litera...

View Full Research

Pengaruh Kebijakan Dividen, Struktur Modal, Ukuran Perusahaan dan Profitabilitas Terhadap Nilai Perusahaan

Objective: This study aims to analyze the effect of dividend policy, capital structure, firm size, and profitability on firm value in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) during the period 2018–2022. Design/Methodolo...