JURNAL EKSPLORASI AKUNTANSI

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Accounting

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Jurnal Eksplorasi Akuntansi menyajikan riset dan analisis mendalam tentang berbagai topik akuntansi. Temukan wawasan terbaru di bidang akuntansi keuangan & manajerial.

Articles in this Journal

Pengaruh Risiko Environmental, Social, and Governance (ESG) terhadap Enterprise Risk Management (ERM) dengan Kepemilikan Keluarga sebagai Variabel Moderasi

The growing environmental issues that threaten Indonesia's economy present new challenges in maintaining corporate stability. The dynamics of these risks affect corporate performance, with Enterprise Risk Management (ERM) being one of the indicators...

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Pengaruh Struktur Utang dan Likuiditas terhadap Kinerja Perusahaan: Studi Empiris pada Perusahaan Farmasi yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2019-2024

This research is motivated by the pharmaceutical companies that are in high debt and have been sued, and company losses have increased sharply from the previous year. This study aims to examine the influence of debt structure and liquidity on firm pe...

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Pengaruh Intellectual Capital dan Intensitas Research and Development (R&D) terhadap Nilai Perusahaan

“The primary issue in this research is how intellectual capital and the intensity of research and development (R&D) affect the corporate value in the F&B sector listed on the Indonesia Stock Exchange (IDX) from 2018 until 2022. The impact of...

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Pengaruh Komite Audit, Company Size dan Leverage terhadap Kecurangan dalam Laporan Keuangan

This study seeks to offer a refined perspective in examining the influence of the audit committee, corporate scale, and leverage on the occurrence of financial reporting fraud among manufacturing entities listed on the Indonesia Stock Exchange (IDX)...

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Pengaruh Pengungkapan Key Audit Matters dan Kompetensi Auditor terhadap Kualitas Audit: Studi Empiris pada Kantor Akuntan Publik di Indonesia

This study aims to determine the effect of key audit matters (KAM) disclosure and auditor competence on audit quality (an empirical study of public accounting firms in Indonesia). The population in this study was all external auditors working at Publ...

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