Vol. 2 No. 1 (2025): October 2025

View Vol. 2 No. 1 (2025): October 2025

This issue underscores our sustained commitment to the dissemination of rigorous research in the fields of accounting, auditing, and corporate governance, particularly as they intersect with contemporary business dynamics and evolving market complexities. We wish to extend our formal appreciation to the contributing authors whose institutional affiliations represent a significant geographical plurality, including:  Sekolah Tinggi Ilmu Ekonomi Tri Bhakti; Sekolah Tinggi Ilmu Ekonomi Sabang; Universitas Insan Pembangunan Indonesia; Universitas Negeri Semarang; Universitas Gunadharma; Universitas Islam Indonesia. We express our profound gratitude to the authors for their intellectual contributions and to the peer reviewers for their meticulous evaluations, which ensure that the manuscripts adhere to high standards of methodological rigor and academic integrity.

DOI: https://doi.org/10.65440/jaa.v2i1
Published: 30-10-2025

Articles

  • Determinants of Audit Delay: Evidance from Profitability, Leverage, Firm Size, and Audit Committe

    Nabila Fary Adiyana
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    R Taufik Hidayat
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Keri Boru Hotang
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    1 - 16
    DOI: https://doi.org/10.65440/y58jfn81
    Abstract View: 111, PDF Download: 93

  • The Influence of Debt Covenants, Managerial Ownership, Political Costs, and Litigation Risk on Accounting Conservatism

    Steviana Roosma
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Eliana Eliana
    Sekolah Tinggi Ilmu Ekonomi Sabang, Aceh, Indonesia,
    Dhaniel Hutagalung
    Universitas Insan Pembangunan Indonesia, Banten, Indonesia,
    17 - 31
    DOI: https://doi.org/10.65440/jaa.v2i1.140
    Abstract View: 62, PDF Download: 62

  • The Effect Of Liquidity, Asset Management, Sales Growth, And Good Corporate Governance On Company Value In The Automotive And Components Subsector Periode 2017 – 2024

    Theresia Aulia Pasaribu
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Ramses Pakpahan
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia ,
    32 - 47
    DOI: https://doi.org/10.65440/jaa.v2i1.141
    Abstract View: 54, PDF Download: 52

  • The Effect of Professional Skepticism, Auditor Experience, and the Application of Ethical Rules on Fraud Detection

    Rivaldo Martua
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Rifkiansyah Al Hafidz
    Universitas Negeri Semarang, Semarang, Indonesia,
    Grace Angelica
    Universitas Gunadharma, Jakarta, Indonesia,
    48 - 58
    DOI: https://doi.org/10.65440/jaa.v2i1.95
    Abstract View: 86, PDF Download: 69

  • The Effect of Capital Expenditure, Growth Opportunity, Investment Opportunity Set and Dividend Policy on Firm Value

    Pradhika Karina Putri
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Shella Segara
    Universitas Islam Indonesia. Sleman, Indonesia,
    59 - 72
    DOI: https://doi.org/10.65440/jaa.v1i1.159
    Abstract View: 59, PDF Download: 18