Vol. 6 No. 1 (2026): Article Research May 2026

Articles

• Evaluasi Peran Komite Audit, Reputasi Auditor, dan Rasio Leverage Terhadap Opini Audit Going Concern di Pasar Modal Indonesia

  Hantono

  1-6

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  DOI : https://doi.org/10.47709/jap.v6i1.7587

• Risiko Litigasi Audit Dalam Praktik Audit Modern: Tinjauan Literatur Sistematis

  Rahmada Kriswanto, Yayat Sudaryat, Agus Widarsono

  7-21

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  DOI : https://doi.org/10.47709/jap.v6i1.8517

• Analisis Penerapan Dasar Pengenaan Pajak Nilai Lain Dalam Perhitungan PPN 12% Pada Perusahaan Sparepart

  Kumala Dwi Sekararum, Kafidin Muzakki

  22 – 29

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  DOI : https://doi.org/10.47709/jap.v6i1.8237

• Analisis Moral Tax Suation Pada Wajib Pajak Milenial Urban

  Shahnaz Arianne Amirah, M. Fahriyal Aldi, M Bastian, Try Edi Suwarno , Haris Reza Fathony

  30 – 37

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  DOI : https://doi.org/10.47709/jap.v6i1.8650

• Determinasi Return Saham: Peran Risiko Sistematis, Risiko Idiosinkratik, dan Sentimen Investor

  Mutiah Fitriani Nasution, Mas Arief, Aulia Rahman Harahap

  38 – 49

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