Vol. 7 No. 1 (2026): International Journal of Trends in Accounting Research (IJTAR), May 2026

Articles

• Analysis of the Implementation of Global Reporting Initiative (GRI) 200 Indicators in Sustainability Reports of Energy Sector Companies on the Indonesia Stock Exchange in 2023

  Haryono Haryono, Eicha Febrianti Hasnah, Nur Nabila

  01-14

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• Individual Taxpayer Compliance: The Influence of Tax Socialization, the Self-assessment System, and Law Enforcement

  Rahel Oselbi, Agustiawan Agustiawan, Rudi Syaf Putra

  15-28

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• The Influence of Competence, Religiosity, Ethical Climate, and Gender on Whistleblowing: A Study of Public Accounting Firms in Pekanbaru

  Yolanda Arsita Putri

  29-37

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• The Moderating Effect of Income on Penalty Waivers, BBN Exemptions, and Service Quality on Taxpayer Compliance -

  I Gusti Agung Geg Puspa Dewi, Sri Ernawaty, Soelistijono Boedi, Gemi Ruwanti

  38-51

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• Auditor Reputation, Complexity, Auditor Switching, and Audit Tenure Effects on Audit Report Lag, With Auditor Gender as Moderator

  Rahul Yaner, Zulhelmy

  52-65

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• Systematic Literature Review: Behavioral Factors Affecting Fraud in Accounting

  Maria Dinda Sabrina Sembiring

  66-73

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• Analysis of Fraudulent Financial Statements Using the Perspective of Fraud Hexagon Theory

  Meldica Widya Ningrum, Nanik Sri Utaminingsih

  74-85

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• The Influence of Environmental Performance, Profitability, and Leverage on Firm Value in Indonesia

  Nada Noor Ariska, Soelistijono Boedi, Saifhul Anuar Syahdan, Gemi Ruwanti

  86-98

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• The Effects of Capital Intensity and Good Corporate Governance on Tax Avoidance with Firm Size as A Moderating Variable

  Nida Ul Husna, Gemi Ruwanti, Saifhul Anuar Syahdan, Soelistijono Boedi

  99-113

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• The Determinants of Taxpayer Compliance with Tax Socialization as A Moderating Variable in UPPD Samsat Banjarmasin II

  Nabila Ahya Syaffitri, Antung Noor Asiah, Sri Ernawati, Saifhul Anuar Syahdan

  114-129

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