Vol. 13 No. 2 (2025): Jurnal Ilmiah Akuntansi Universitas Pamulang

Articles

• Factors Affecting the Level of Understanding of Introductory Accounting Courses

  Dea Annisa, Tri Utami, Dila Anggraini

  128-148

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• The Impact of Political Connections, Transfer Pricing, and Corporate Governance on Tax Avoidance

  Faiq Taj Al Falah, Harry Barli, Wiwit Irawati

  149-162

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• The Impact of Return on Risk Asset, Net Profit Margin, Earnings Per Share, and Inflation on Digital Banks’ Stock Prices (2020–2023)

  Mirmaningtyas Sekar Arumdani, Winarni, Septian Yudha Kusuma

  163-182

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• The Influence of Institutional Ownership, Profitability, and Company Size on Earnings Quality

  Aida Ayu Faiza Tsania, Rina Mudjiyanti, Suryo Budi Santoso, Selamet Eko Budi Santoso

  183-200

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• The Role of Transfer Pricing and Accounting Conservatism on Tax Avoidance: The Moderating Role of Sales Growth

  Maharani Syawalli, Enan Trivansyah Sastri

  201-216

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• Procurement, Reform, Accountability, and Internal Control: Effects on Budget Absorption

  Alifia Harfiani Lemana, Dwi Handarini, Indra Pahala

  217-237

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• A Study of Accounting Students' Perceptions of Gratification: A Gender Perspective Analysis

  Ilham Ramadhan Ersyafdi, Fitriah Ulfah

  238-252

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