Published: November 8, 2022

Articles

Does independent commissioner have a role in the relationship between sustainability disclosure, debt policy, and tax avoidance?

10.20885/jca.vol4.iss2.art1
Riska Aditya Rahma (1), Amrie Firmansyah (2)
(1) Department of Accounting, Polytechnic of State Finance STAN, Tangerang, Indonesia ,
(2) Department of Public Sector Accounting, Polytechnic of State Finance STAN, Tangerang, Indonesia
65-79
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345

Board diversity and financial reporting quality: does firm size matter?

10.20885/jca.vol4.iss2.art2
Celina Tan (1), Muhammad Taufiik (2)
(1) Department of Accounting, Universitas International Batam, Batam City, Indonesia ,
(2) Department of Accounting, Universitas International Batam, Batam City, Indonesia
80-94
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500

The determinant factors influencing accounting students’ interest in tax career

10.20885/jca.vol4.iss2.art3
Umi Sulistiyanti (1), Sheila Kurniawan (2), Arif Fajar Wibisono (3)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(3) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
95-105
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352

Does financial performance follow firm life cycle? Evidence from Indonesian firms

10.20885/jca.vol4.iss2.art4
M Kemal Al Rasyid (1), Poppy Nurmayanti (2), Hariadi (3)
(1) Department of Accounting, Universitas Riau, Pekanbaru, Indonesia ,
(2) Department of Accounting, Universitas Riau, Pekanbaru, Indonesia ,
(3) Department of Accounting, Universitas Riau, Pekanbaru, Indonesia
106-115
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132

Can forensic and investigation audit and whistleblowing detect fraud during the Covid-19 pandemic?

10.20885/jca.vol4.iss2.art5
Muh. Syahru Ramadhan (1), Mulyati (2)
(1) STIE YAPIS Dompu, Nusa Tenggara Barat, Indonesia ,
(2) STIE YAPIS Dompu, Nusa Tenggara Barat, Indonesia
116-137
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322