Vol. 12 No. 3 (2025): Jurnal Riset Akuntansi dan Auditing

Articles

• Implications and Challenges of Implementing PSAK 22 Convergence with IFRS 3 on Goodwill Accounting in Indonesia

  Dian Widiyati, Annisa Syarifah Ramadhani

  1-14

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• Kolaborasi Auditor dan Artificial Intelligence dalam Pencegahan Fraud : Kajian Literatur

  Laoren Valerina Sinaga Laoren Valerina Sinaga

  15-26

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• MSME Sustainability Through the Implementation of Management Accounting with Knowledge as a Moderation Variable

  Dwi Puryati, Thalita Zherlyn, Ariya Nur Alief

  27-42

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• Opsen Tax Fairness and Its Influence on Motor Vehicle Tax Compliance in Bekasi

  Novira Dian, Daffa Sidiq Ibnu Barkah, Muhammad Ibnu Yustian

  43-52

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• Financial Determinants of Tax Avoidance: Evidence from Consumer Goods Companies

  Marini Anggie Putri Siregar, Monika Budiman, Amrizal, Yopie Yulius, Fadia Syaibunnisyah Muchtar

  66-78

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• Audit Delay in Property and Real Estate Companies: Evidence from the Pre and Post Pandemic Period

  Elon Manurung, Ida Musdafia Ibrahim, Muhamad Rafi

  53-65

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