Published: 2024-05-01

Articles

Detection Determinants of Bank Sustainability Report

Fadilla Aprilia, Siti Kustinah

1-13

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Perceived Ease of Use as a Moderator in the Relationship Between the Online Tax System and Tax Service Quality

Sari Dewi, Handoko Karjantoro, Vera Vera

14-26

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Enhancing Value: The Impact of Environmental, Social, and Governance Disclosure on Indonesian Basic Materials Sector Companies

Amelia Putri Salma Difa, Anissa Yuniar Larasati

27-40

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The Role of Auditor Characteristics on Tax Avoidance

Hendi Hendi, Sherly Sherly

41-52

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Executive Character and Financial Distress on Tax Avoidance with Manager’s Overconfidence as a Moderating Variable

Aditya Firmansyah, Adhitya Putri Pratiwi

53-67

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Corporate Governance and Firm Performance During the COVID-19 Pandemic: Evidence from Indonesia

Maria Natalia, SeTin SeTin, Revaldo Farrel Witanto

68-76

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Carbon Emission Disclosure in Indonesia's Energy Sector: The Role of Environmental Performance and Media Exposure

Tria Siti Nurjanah, Vita Citra Mulyandini

77-90

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Financial Performance Analysis of Investor Reactions with Sustainability Reports as a Moderating Variable in Mining Companies Listed on The IDX

Adam Ibnu Rosyid, Dheni Indra Kusuma, Dody Hapsoro

91-105

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Good Corporate Governance and Corporate Social Responsibility on Financial Performance Through Earning Management

Supriyanto Supriyanto, Novriyanti Novriyanti

106-121

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The Analysis of Relationship Between Digital Transformation, Audit Risk, and Professional Skepticism Towards Audit Quality

Callista Tjia, Puji Astuti Rahayu

122-133

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Ethic Code and Internal Audit Quality

Riza Nurfidia Febrianti, Lia Uzliawaty, E. Munawar Muchlish

134-145

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Contribution of Lecturers Attributes in Distance Education Accounting Science in Higher Education

Hanny Hanny, Nunik Lestari Dewi , Sinta Setiana, Aura Regia Crystalin

146-157

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Political Connections and Tax Avoidance

Sherin Tjahyadi, Verani Carolina

158-167

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Firm Value in Profitability, Leverage, Capital Structure, and Firm Growth

Sonnia Dea Larasati, Chintia Betharia

168-182

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Implementation of SAK E-MKM: Key Factor in Improving MSME Performance

Aris Setiawan, Wilda Sari, Ali Afif, Rizki Fakhrul Yahya, Rina Mayasafitri

183-194

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