Vol. 15 No. 1 (2026): Jurnal Akuntansi Indonesia

Articles

• ESG Disclosure on Stock Prices: The Moderating Role of Profitability in Manufacturing Companies

  Hidayasya Nur Afifah (Financial Analyst Study Program, Accounting Department, Semarang State Polytechnic)

  Theresia Tyas Listyani (Financial Analyst Study Program, Accounting Department, Semarang State Polytechnic)

  Abstract view : 835

  PDF view : 758

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  DOI : 10.30659/jai.15.1.1-15

  1-15

• Management Control Systems and Startup Legitimacy on Funding Success

  Heni Indah Pratiwi (Universitas Sultan Ageng Tirtayasa)

  Galih Fajar Muttaqin (Universitas Sultan Ageng Tirtayasa)

  Abstract view : 385

  PDF view : 288

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  DOI : 10.30659/jai.15.1.16-28

  16-28

• Integration of AI and Auditors’ Cognitive Abilities: The Effects of A Questioning Mind and Suspension of Judgment on Audit Judgment

  Agustinus Winoto (Accounting Department, School of Accounting, Bina Nusantara University, Jakarta, Indonesia)

  Darusalam Darusalam (Accounting Department, School of Accounting, Bina Nusantara University, Jakarta, Indonesia)

  Abstract view : 1061

  PDF view : 686

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  DOI : 10.30659/jai.15.1.29-48

  29-48

• The Effect of Environmental Performance and Audit Quality on Carbon Emissions Disclosure in Indonesian Energy Companies

  Risma Amalia (Universitas Wahid Hasyim)

  Aurellia Faiza Athifa (Universitas Wahid Hasyim)

  Agus Triyani (Universitas Wahid Hasyim)

  Abstract view : 534

  PDF view : 348

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  DOI : 10.30659/jai.15.1.49-58

  49-58

• Analysis of Voluntary Disclosure Information on Social Media on The Behavior of Generation Z Investors

  Gita Apsari Dewi (Universitas Bali Internasional)

  Dewa Gde Yoga Permana (Universitas Bali Internasional)

  Ni Luh Desi Wulandari (Universitas Bali Internasional)

  Abstract view : 129

  PDF view : 117

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  DOI : 10.30659/jai.15.1.59-70

  59-70

• The Influence of Financial Performance and Capital Structure on Firm Value with Firm Size as a Moderating Variable

  ahmad salim

  Abstract view : 307

  PDF view : 0

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  DOI : 10.30659/jai.15.1.%p

  71-82

• CSR Disclosure and Financial Misstatement Risk in Indonesian Mining Firms

  Erlinda Ramadhani Permata Putri (Sultan Agung Islamic University)

  Verina Purnamasari (Sultan Agung Islamic University)

  Abstract view : 164

  PDF view : 86

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  DOI : 10.30659/jai.15.1.83-92

  83-92