Vol. 13 No. 1 (2026): Jurnal Riset Akuntansi dan Auditing

Articles

• Implementation and Quality of Corporate Water Reporting Based on GRI 303:2018: A Scoping Review

  Ratri Nur Alfianti

  1-16

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• Determining ESG Performance: The Role of Audit Committees, Women on Boards, and Eco-Innovation

  Andreani Hanjani, Puspita Dewi Wulaningrum, Prasetyono, Beta Pujangga Mukti

  17-24

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• Understanding Land and Building Tax Compliance Through Tax Knowledge, Taxpayer Income, and Government Trust

  Monika Budiman, Marini Anggie Putri Siregar, Aang Syahdina, Malik Hidayat, Dhevia Pragatti

  25-42

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• The Effect of Tax Aggressiveness on Switching Auditors with Auditor Reputation as a Moderating Variable

  Febrian Rizkika Kurnianto, I Gede Wied Jagadhita, Ngurah Ade Satria Laksamana Ananta Prayoga, Partiwi Dwi Astuti

  43-58

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• The Influence of Accounting Profit, Audit Fee, Audit Opinion, Company Operational Complexity on Audit Delay

  Dewi Agustin, Suryani Yuli Astuti, Ira Megasyara, Devi Febrianti

  59-76

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