DOI: https://doi.org/10.28932/jam.v17i2

Published: 2025-10-13

Articles

Financial Factors and Market Value in the Consumer Services Industry: An Empirical Study in Indonesia and Singapore

Cynthia Liusca Winata, Regina Jansen Arsjah

221-238

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Determinants of Financial Stability in Islamic Banks

Dewi Malihatul Mawaddah, Mardhiyaturrositaningsih Mardhiyaturrositaningsih, Ana Zahrotun Nihayah

239-252

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Green Innovation, Carbon Emission Disclosure, and Managerial Ownership: A Panel Data Analysis of Firm Value in Indonesia’s Basic Materials Sector

Listiya Ike Purnomo, Adela Devanti Santoso

253-266

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Capital Intensity, Firm Size, Leverage, and Tax Avoidance: Moderating Role of Audit Quality

Feni Andriani, Kusuma Indawati Halim

267-282

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Environmental, Social, and Governance to Firm Value: Profitability as a Moderating Variable

Risky Jhonatan Pardamean, Yuliana Gunawan

283-296

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Cash Flow and Net Working Capital as Determinants of Cash Holdings: A Case Study of Mining Companies Listed on the Indonesia Stock Exchange

Rifka Resti Armelia, Linda Arisanty Razak, Ramly Ramly

297-308

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Measuring the Impact of Financial Performance and Firm Age on Tax Avoidance

Wiwit Irawati, Alexander Raphael, Harry Barli

309-324

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Moderating Role of Audit Committee in Determinant Relationship with Audit Delay

Leny Sylvia, Febriana Louw

325-340

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Evidence of the Relationship Between Environmental, Social, and Governance (ESG) Performance, Audit Quality, Earnings Quality, and Abnormal Return in Indonesia

Helmi Helmi, Agus Satrya Wibowo, Ade Yuniati, Theresia Octaviani, Frengky Natalino Imanuel

341-366

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The Relationship Between XBRL Adoption and CSR Disclosure Transparency in Companies Listed on The Indonesia Stock Exchange

Rony Tarigan, Se Tin Se Tin

367-382

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Corporate Tax Planning and Market Value of Nigerian Listed Non-Financial Manufacturing Companies

Bamidele Vincent Olawale, Abdulsalam Dauda

383-400

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Corporate Social Responsibility Disclosure and Firm Value: Does Firm Size Matter?

Lina Lina, Bernika Irnadia Ivada

401-412

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AI-Based Digital Transformation as a Driver of Individual Taxpayer Compliance

Islamiah Kamil, Hendi Prihanto, Yolifiandri Yolifiandri

413-426

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