Published: 2026-11-03

Articles

The Effect of Transfer Pricing Aggressiveness on Tax Avoidance with Intangible Asset Intensity as a Moderator

Jaka Lirmaya, Meythi Meythi, Lily Pangarungan, Riki Martusa

1-14

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DOI: https://doi.org/10.28932/jafta.v8i2.15663

ESG Credibility and Firm Profitability in An Emerging Market: Evidence from ESG Controversies and ESG Gap in Indonesia

William Rudy Sugiharto, Indra Philemon, Riki Martusa, Meythi Meythi

15-33

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DOI: https://doi.org/10.28932/jafta.v8i2.15724

Profitability and Share Price of Listed Deposit Money Banks in Nigeria

Peter Sunday Daramola, Isaac Oluwole Ogunleye, Vincent Adewale Omotayo, Joseph Adeyinka Adewole, Mathew Adagunodo

34-43

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DOI: https://doi.org/10.28932/jafta.v8i2.17133

Green Banking, Corporate Social Responsibility, dan Dewan Komisaris Independen terhadap Nilai Perusahaan

Ihsan Ihsan, Hendriyana Hendriyana, Abin Suarsa

44-51

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DOI: https://doi.org/10.28932/jafta.v8i2.17384

Audit Judgment pada Akuntan Publik: Peran Pengalaman, Kompleksitas Tugas, Independensi, dan Skeptisisme Profesional

Gitamy Megasariresthi, Rully Arlan Tjahyadi, Yunita Christy

52-64

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DOI: https://doi.org/10.28932/jafta.v8i2.17743

Do the Corporate Governance Framework Mechanism Affect Sustainability Reporting in Food Beverage Companies?

Apriwandi Apriwandi, Sherly Sanjaya

65-74

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DOI: https://doi.org/10.28932/jafta.v8i2.17755