Vol 5, No 2 (2022)

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Vol 5, No 2 (2022)

July Edition

DOI: https://doi.org/10.24198/jaab.v5i2

Table of Contents

Accounting for Financial Reporting in Regional Public Service Agency (BLUD) Health Sector

Arunio Ramadito

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1-17

The Effect of Competence and Independence on Fraud Detection (Empirical Study at The West Java Representatives of The Audit Board of The Republic of Indonesia)

Nenden Indriani, Poppy Sofia Koeswayo, Cahya Irawady

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18-28

Factors Affecting Village Financial Management Accountability

Opik Taufik, Syafrizal Ikram

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29-42

Information Technology Governance Assessment in Higher Education Institution Using COBIT 5 Framework

Helmi Naufal Rafdiansyah, Adhi Alfian, Zaldy Adrianto

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43-56

Factors Influencing Tax Avoidance : An Empirical Study on the Indonesian Stock Exchange

Fajar Nurdin, Nadia Nadia

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57-67

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