Vol 19, No 1 (2026)

Jurnal Akuntansi Bisnis

Table of Contents

Articles

ANALYSIS OF THE USE OF THE FRAUD HEXAGON MODEL IN DETECTING FRAUD IN STATE-OWNED ENTERPRISES IN INDONESIA
Rizal Mawardi, Soimah Soimah, Karrin Aulia Shaliha, Wahyu Eka Septian, Rosmawati Haron
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1-20
DIFFERENCES IN PUBLIC ACCOUNTANT CAREER PERCEPTIONS: A CROSS-INSTITUTIONAL STUDY OF STUDENTS AT MUHAMMADIYAH UNIVERSITY OF BANDUNG AND UNIVERSITI KUALA LUMPUR
Leni Oktaviani, Aira Farhana binti Zulkarnian, Inugrah Ratia Pratiwi, Abin Suarsa, Nur Fatin Kasbun
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21-37
ENHANCING AUDITOR PROFESSIONAL SKEPTICISM: THE ROLE OF INDEPENDENCE, EXPERIENCE, LEADERSHIP STYLE, AND COMPETENCE
Afly Yessie
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38-53
IMPACT OF INTERNAL FACTORS ON FINANCIAL PERFORMANCE OF IDX CONSUMER NON-CYCLICAL SECTOR
Jovanny Mudita Suherman, Lilis Susilawaty
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54-78
UNMASKING FINANCIAL SHENANIGANS INDICATION: FRAUD HEPTAGON APPLICATION IN INDONESIA'S HEAVY CONSTRUCTION AND CIVIL ENGINEERING SECTOR
Aulia Dewi Puspita, Richatul Jannah
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79-102
AUDIT FEE, TENURE, REPUTATION, AND AUDIT QUALITY: THE ROLE OF AUDIT COMMITTEE
Azka Al Aa'zza, Sulis Rochayatun
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103-123
ANALYSIS OF THE IMPACT OF DIGITAL ACCOUNTING TRANSFORMATION ON THE FINANCIAL EFFICIENCY OF SMALL, MICRO, AND MEDIUM ENTERPRISES (MSMES) IN INDONESIA: AN INTEGRATED MODEL
Jamilatul Uyun, Nailah Aka Kusuma, Kholishotur Rohmaniyah, Lutfiyah Lutfiyah
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124-150
THE INFLUENCE OF ESG PERFORMANCE, LIQUIDITY, CAPITAL STRUCTURE, AND CASH HOLDING ON CORPORATE FINANCIAL PERFORMANCE
Olivia Nadya Nandita, Elvira Luthan
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151-177