Published: December 10, 2025

The role of institutional quality in moderating tax revenue, revenue-sharing funds from natural resources, and government expenditure on inclusive economic growth

Meliza Meliza (1), Akhmad Samsul Ulum (2)
(1) Faculty of Economics and Business, Universitas Pekalongan, Pekalongan, Indonesia ,
(2) Faculty of Economics and Business, Universitas Pekalongan, Pekalongan, Indonesia
195-206
233

The role of cognitive psychology, internal conditions, and technology utilization in shaping accounting behavior of SMEs

Rini Ridhawati (1), Adhitya Bayu Suryantara (2), Nurabiah Nurabiah (3), Eni Indriani (4)
(1) Department of Accounting, University of Mataram, Mataram, Indonesia ,
(2) Department of Accounting, University of Mataram, Mataram, Indonesia ,
(3) Department of Accounting, University of Mataram, Mataram, Indonesia ,
(4) Department of Accounting, University of Mataram, Mataram, Indonesia
207-218
176

ESG performance and dividend policy: The moderating role of family ownership in Indonesia

Ni Komang Wahyu Trisna Prahbawati (1), Isnalita Isnalita (2)
(1) Department of Accounting, Faculty of Economy and Business, Universitas Airlangga, Surabaya, Indonesia ,
(2) Department of Accounting, Faculty of Economy and Business, Universitas Airlangga, Surabaya, Indonesia
219-233
132

Sentiment analysis of Indonesia’s new digital Tax Administration System (Coretax)

Shelvi Shelvi (1), Adinda Oktaviani Rachdian (2), Gandhi Pawitan (3), Diana Sari (4)
(1) Center for Business Studies, Parahyangan Catholic University, Bandung, Indonesia ,
(2) Center for Business Studies, Parahyangan Catholic University, Bandung, Indonesia ,
(3) Center for Business Studies, Parahyangan Catholic University, Bandung, Indonesia ,
(4) Center for Business Studies, Parahyangan Catholic University, Bandung, Indonesia
234-245
200

The nexus of stakeholder engagement and sustainability performance: A Systematic literature review and research agenda

Nina Nursida (1), Rona Naula Oktaviani (2), Ataina Hudayati (3)
(1) Department of Accounting, Islamic University of Riau, Pekanbaru, Indonesia ,
(2) Department of Accounting, Islamic University of Riau, Pekanbaru, Indonesia ,
(3) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
246-260
212

Audit fees, audit quality, and auditor performance: Insights from Indonesian professionalism

Sigit Handoyo (1), Ninditya Wahyu Febriani (2)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
261-273
203

Beyond compliance: How financial reporting practices shape tax behavior among growing MSME’S

Nur Zeina Maya Sari (1), Tanty Sondari (2), R. Nana Hadiana (3)
(1) Department of Accounting, Universitas Langlang Buana, Bandung, Indonesia ,
(2) Department of Accounting, Universitas Langlang Buana, Bandung, Indonesia ,
(3) Department of Accounting, Universitas Langlang Buana, Bandung, Indonesia
274-285
109

The effect of ESG performance on firm value: financial performance as a mediating variable

Dzulhijah Alkayyis Rayis (1), Ahmad Juanda (2), Agung Prasetyo Nugroho Wicaksono (3)
(1) Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Malang, Malang, Indonesia ,
(2) Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Malang, Malang, Indonesia ,
(3) Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Malang, Malang, Indonesia
286-297
296

Exploring behavioral drivers of tax compliance: The mediating role of attitude and moral value

Oktavianti Oktavianti (1), Tibrani Tibrani (2), Jayana Salesti (3)
(1) Postgraduate School of Management, Universitas Riau Kepulauan, Batam, Indonesia ,
(2) Department of Digital Business, Faculty of Economy and Business, Universitas Riau Kepulauan, Batam, Indonesia ,
(3) Department of Digital Business, Faculty of Economy and Business, Universitas Riau Kepulauan, Batam, Indonesia
298-308
89

The influence of internal factors, national culture and artificial intelligence on audit technology usage with IT governance as a mediator

Recky Syahnal El Natsir (1), Arta Moro Sundjaja (2)
(1) Department of Accounting, Bina Nusantara University, Jakarta, Indonesia ,
(2) Department of Accounting, Bina Nusantara University, Jakarta, Indonesia
309-319
68

Government performance accountability: The role of IT, internal control, performance-based budgeting, and organizational commitment

Ayu Septiana Putri (1)
(1) Department of Accounting, Universitas Pamulang, Banten, Indonesia
320-333
90

The relationship between carbon emissions intensity and sustainable growth rate: The moderating role of media exposure

Muhamad Tohir Amrullah (1), Martdian Ratna Sari (2)
(1) Sekolah Tinggi Manajemen PPM, Jakarta, Indonesia ,
(2) Sekolah Tinggi Manajemen PPM, Jakarta, Indonesia
334-341
86

ESG, Audit Quality, and Political Connections on Firm Value: The Mediating Role of Leverage and Profitability

Jumi Restuningsih (1), Gusni Gusni (2)
(1) Postgraduate School, Widyatama University, Bandung, Indonesia ,
(2) Postgraduate School, Widyatama University, Bandung, Indonesia
342-362
156

The influence of green board, board size, ROA, and leverage ratio on green innovation

Cahya Umi Hamamah (1), Ahmad Juanda (2)
(1) Department of Accounting, Faculty of Economics and Business, University of Muhammadiyah Malang, Malang, Indonesia ,
(2) Department of Accounting, Faculty of Economics and Business, University of Muhammadiyah Malang, Malang, Indonesia
363-378
30

Enhancing auditors' ability to detect fraud: The influence of brainstorming, integrity, and ethical code implementation

Irwansyah Irwansyah (1)
(1) Department of Accounting, Faculty of Economics and Business, University of Bengkulu, Indonesia
379-389
22