Jurnal Bina Akuntansi

Detail Cakupan

Jurnal Bina Akuntansi Volume 13, Number 2 (July 2026) presents various research findings addressing current issues in the fields of accounting, auditing, finance, and corporate governance. This edition covers topics such as financial statement fraud in healthcare companies examined through the lenses of fraud risk and audit committee effectiveness and the relationship between financing and investment decisions and corporate growth in Indonesia. It also discusses the implementation of integrated master budgets to support effective financial management; the impact of intellectual capital on firm value, with environmental performance as a moderating variable; and the influence of audit quality, debt default, and profitability on audit opinions regarding the going-concern assumption. The articles in this edition are expected to contribute to the advancement of accounting knowledge and serve as a reference for academics, practitioners, and stakeholders in enhancing the quality of financial reporting, decision-making, and corporate governance.