Vol. 7 No. 1 (2024): Vol. 7. No. 1 (2024)

Articles

• Can Internal Mechanisms Control Detect Corruption Through Fraudulent Behaviour?

  Magda Siahaan, Theonino David Nauli, Bonar Paul Siahaan

  1-8

  DOI : https://doi.org/10.26905/afr.v7i1.11893
  

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• Determinants of Bank Failure in Asian Banks During The Covid-19 Pandemic

  Fritma Salsabilah Ashofi, Abdul Mongid

  9-16

  DOI : https://doi.org/10.26905/afr.v7i1.11762
  

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• Exploring The Role Political Culter and Government Finance on The Readness of The Adoption of IPSAS

  Setu Setyawan, Lia Candra Inata

  17-24

  DOI : https://doi.org/10.26905/afr.v7i1.11313
  

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• Determinants of Fraud Prevention in Surakarta City Government

  Krisnandya Purna Febiyuantama, Evi Maria

  25-34

  DOI : https://doi.org/10.26905/afr.v7i1.11902
  

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• Does Holt-Winters Seasonality Fare Better Against Fuzzy Time Series in Forecasting Stock Index?

  Regi Muzio Ponziani

  35-46

  DOI : https://doi.org/10.26905/afr.v7i1.12113
  

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• The Differences in Factors Affecting Auditor Switching in Indonesia and Malaysia

  Retna Safriliana, Yuval Uzzah Takhta Persada

  47-56

  DOI : https://doi.org/10.26905/afr.v7i1.10416
  

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• Accounting Conservatism in the COVID-19 Period: Evidence from Indonesia’s Conventional Commercial Banks

  Atik - Isniawati, Rahmawati - Rahmawati, Ari Kuncara Widagdo, Agung Nur Probohudono, Jombrik - Jombrik

  57-65

  DOI : https://doi.org/10.26905/afr.v7i1.12254
  

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• Digital Transformation Risk Management in Credit Channeling

  Adelya Hidayati, Purwatiningsih Lisdiono

  66-73

  DOI : https://doi.org/10.26905/afr.v7i1.10344
  

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• Reducing Earnings Management With Existence of Women on Board? A Literatur Review

  Zalfa Shafira Qatrunnada

  74-87

  DOI : https://doi.org/10.26905/afr.v7i1.10450
  

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• Peran Struktur Modal sebagai Variabel Mediasi pada Pengaruh Corporate Governance dan Karakteristik CEO terhadap Kinerja Perusahaan

  hersugondo hersugondo, Aditya Aliyuna

  88-106

  DOI : https://doi.org/10.26905/afr.v7i1.12422
  

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• Environmental Accounting Disclosure, Green Process Innovation, and Environmental Management Accounting Improving Economic Performance

  Cahyaningsih Cahyaningsih, Fadilah Usyulia Ihromi

  107-116

  DOI : https://doi.org/10.26905/afr.v7i1.10840
  

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