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Home > Archives > Vol 14, No 1 (2026)

DOI: https://doi.org/10.21107/jaffa.v14i1

Table of Contents

Limitations of External Audit in Detecting Fraud: eFishery Case Larta Rovenia Pakpahan

PDF 1-15

Comparing Beneish and Dechow Model in Predicting Financial Shenanigans: Evidence from Energy Sector in Emerging Market Defel Septian, Alfian Sayuti, Khairunnisa Khairunnisa, Ayu Ambang Lestari, Vina Febrianti

PDF 17-33

Uncovering Financial Statement Fraud in Indonesian Banks: A Post-COVID Fraud Hexagon Perspective Damayanti Kusumaningsih, Sri Sulistyowati

PDF 35-59

What Drives Audit Quality in Food and Beverage Companies? Maulia Putri Ramadani, Dhyah Setyorini

PDF 61-76

Debt Policy and Independent Commissioners’ Effects on Indonesian State-Owned Enterprises Performance: Moderation Role of Firm Size Firmansyah Firmansyah

PDF 77-91

The Power of Tax Relief: How Fiscal Incentives Shape the Creative Industries in Indonesia Nurul Hidayah, Ratna Rosita Pangestika, Niken Purnamasari

PDF 93-111