Vol 6, No 2 (2023)

July Edition

DOI: https://doi.org/10.24198/jaab.v6i2

Table of Contents

Exploring the Impact of Hexagon Fraud Theory on Fraud Tendencies among Regional Work Unit Employees in Bandung City: A Quantitative Analysis
Andini Dwiyanti, Nunuy Nur Afiah, Ivan Yudianto
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1-15
Relationship between Ownership, Capital Structure, and Investment Opportunities with Dividend Policy: A study in Manufacturing Companies
Windi Dwi Asriyani, Prasojo Prasojo
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16-25
The Effect of Disclosure of Corporate Social Responsibility, Profit Quality, and Business Risk on Company Value
Cucu Hapita Pitri, Aloysius Harry Mukti
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26-34
The Implementation of the Village Financial Information System
Rizki Amalia, Zaldy Adrianto
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35-44
Determinants of Carbon Emissions Disclosure in Basic And Chemical Industry Companies: A moderating role of Board of Commissioners Size
Nelly Fatmawati Simamora, Sri Mulyani
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45-53
The Effect of Tax Amnesty, Understanding of Taxation, Tax Sanctions, and Tax Service Quality to Micro, Small, and Medium Enterprises Taxpayer Compliance During Covid-19
Kenny Ardillah, Nabila Maharani Santoso
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54-67
Access to finance and its challenge for Micro and Small Scale Enterprise: A case study of Dawuro Zone, Tarcha, Ethiopia
Cherinet Demissie Herano
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68-83
The Effect of Profitability, Capital Intensity, Company Size, Institutional Ownership, and Corporate Social Responsibility on Corporate Tax Avoidance
Monika Kussetya Ciptani, Happy Rizka Valentina Situmorang
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84-95