Vol. 9 No. 1 (2024): Berkala Akuntansi dan Keuangan Indonesia

Articles

• EFFECT OF BOARD CHARACTERISTICS ON CARBON EMISSION DISCLOSURE IN ENERGY AND AGRICULTURAL SECTOR COMPANIES

  DOI : 10.20473/baki.v9i1.45808

  Joceline Chika ⁽¹⁾, Luky Patricia Widianingsih ⁽²⁾

  (1) Universitas Ciputra Surabaya, Indonesia,

  (2) Universitas Ciputra Surabaya, Indonesia

  1-17

  Abstract : 742

  PDF : 614

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  DOI : 10.20473/baki.v9i1.45808

• GREEN TECHNOLOGY INNOVATION & KINERJA KEUANGAN PERUSAHAAN: MEDIASI KINERJA LINGKUNGAN -

  DOI : 10.20473/baki.v9i1.43565

  Puspita Sari ⁽¹⁾

  (1) Universitas Airlangga, Indonesia

  18-48

  Abstract : 937

  PDF : 730

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  DOI : 10.20473/baki.v9i1.43565

• PERAN MEKANISME CORPORATE GOVERNANCE DAN INDIKATOR EKONOMI MAKRO TERHADAP FINANCIAL DISTRESS

  DOI : 10.20473/baki.v9i1.44672

  Masripah Masripah ⁽¹⁾, Benita Salsabila Beno ⁽²⁾

  (1) Universitas Pembangunan Nasional Veteran Jakarta, Indonesia,

  (2) Universitas Pembangunan Nasional Veteran Jakarta, Indonesia

  49-68

  Abstract : 537

  PDF : 376

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  DOI : 10.20473/baki.v9i1.44672

• DETERMINANTS OF ISLAMIC BANKING FINANCIAL PERFORMANCE: ANALYZING THE ROLE OF CSR, ZAKAT, AND GCG IN INDONESIA AND MALAYSIA

  DOI : 10.20473/baki.v9i1.48656

  Suci Siti Syiami ⁽¹⁾, Muhammad Muflih ⁽²⁾

  (1) Politeknik Negeri Bandung, Indonesia,

  (2) Politeknik Negeri Bandung, Indonesia

  69-79

  Abstract : 561

  PDF : 204

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  DOI : 10.20473/baki.v9i1.48656

• MANIPULASI LABA DI SEKTOR KESEHATAN: STUDI SEBELUM, SAAT, DAN SESUDAH PANDEMI COVID-19 DI INDONESIA

  DOI : 10.20473/baki.v9i1.50484

  Eklamsia Sakti ⁽¹⁾, Yustin Nur Faizah ⁽²⁾, Enggal Sari Maduratna ⁽³⁾

  (1) Sekolah Tinggi Ilmu Kesehatan Ngudia Husada Madura, Indonesia,

  (2) Politeknik NSC Surabaya, Indonesia,

  (3) Sekolah Tinggi Ilmu Kesehatan Ngudia Husada Madura , Indonesia

  80-109

  Abstract : 439

  PDF : 613

  • PDF

  DOI : 10.20473/baki.v9i1.50484

• THE IMPACT OF PROFITABILITY AND LEVERAGE ON TAX AGGRESSIVENESS WITH INCOME SMOOTHING AS THE MEDIATOR

  DOI : 10.20473/baki.v9i1.44573

  Nurlita Sukma Alfandia ⁽¹⁾

  (1) Universitas Brawijaya, Indonesia

  110-133

  Abstract : 468

  PDF : 264

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  DOI : 10.20473/baki.v9i1.44573

• THE INFLUENCE OF GENDER DIVERSITY ON BOARD AND COMPANY DEBT POLICY ON CORPORATE PERFORMANCE

  DOI : 10.20473/baki.v9i1.53597

  Rahmat Rahmat ⁽¹⁾

  (1) Universitas Airlangga, Indonesia

  134-155

  Abstract : 385

  PDF : 463

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  DOI : 10.20473/baki.v9i1.53597

• FAKTOR YANG MEMPENGARUHI PERSEPSI MAHASISWA MENGENAI PRAKTIK CREATIVE ACCOUNTING DENGAN RELIGIUSITAS ISLAMI SEBAGAI PEMODERASI

  DOI : 10.20473/baki.v9i1.54899

  Desi Masrika Puspa ⁽¹⁾

  (1) Universitas Muhammadiyah Riau, Indonesia

  156-175

  Abstract : 294

  PDF : 130

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  DOI : 10.20473/baki.v9i1.54899