Published: June 25, 2024

Independence and objectivity of internal auditors within provincial governance systems

Awonke Geqeza (1), Jobo Dubihlela (2)
(1) Cape Peninsula University of Technology, Internal Auditing & FIS - School of Accounting Sciences Cape Town, Republic of South Africa ,
(2) University of KwaZulu-Natal, Durban, Republic of South Africa
1-10
506

Directors tenure diversity and corporate sustainability performance: The non-linear evidence from Indonesia public listed companies

Ardianto Ardianto (1), Suham Cahyono (2), Iman Harymawan (3)
(1) Department of Accounting, Universitas Airlangga, Surabaya, Indonesia ,
(2) Department of Accounting, Universitas Airlangga, Surabaya, Indonesia ,
(3) Department of Accounting, Universitas Airlangga, Surabaya, Indonesia
11-25
197

te Social Responsibility (CSR) and Good Corporate Governance (GCG) Influence on Corporate Financial Performance

Reni Yendrawati (1), Amalia Kinanti (2)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
26-35
509

Politically connected audit committees and ESG reporting

Kusharyanti (1), Sri Astuti (2), Marita (3)
(1) Department of Accounting, UPN “Veteran”, Yogyakarta, Indonesia ,
(2) Department of Accounting, UPN “Veteran”, Yogyakarta, Indonesia ,
(3) Department of Accounting, UPN “Veteran”, Yogyakarta, Indonesia
36-44
291

Moderation of tax attitudes on the relationship of knowledge and tax incentives on sustainable MSMEs performance

Diana Sari (1), Ahmad Johan (2)
(1) Department of Accounting, Universitas Widyatama, Bandung, Indonesia ,
(2) Department of Management, Universitas Langlang Buana, Bandung, Indonesia
45-53
286

Value relevance of fair value hierarchy

Mursalam Salim (1)
(1) Department of Accounting, Universitas Yapis Papua, Papua, Indonesia
54-62
127

The impact of it governance on audit outcomes and footnote readability for public companies in Indonesia

Indah Wulan Utama (1), Nadia Anridho (2)
(1) Department of Accounting, Airlangga University, Surabaya, Indonesia ,
(2) Department of Accounting, Airlangga University, Surabaya, Indonesia
63-76
324

An effect of environmental disclosure on financial performance of manufacturing companies in Indonesia and Singapore

Noor Endah Cahyawati (1), Almas Azizah (2)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
77-85
229

The influence of performance measurement systems and supervisor trustworthiness on knowledge sharing

Taufiq Taufiq (1), Mahfud Sholihin (2)
(1) Inspectorate, Badan Riset dan Inovasi Nasional, Indonesia ,
(2) Department of Accounting, Universitas Gadjah Mada, Yogyakarta, Indonesia
86-94
184

Fraud threats: How organization improves the anti-fraud team quality?

Kharisma Fatmalina Fajri (1), Hendi Yogi Prabowo (2)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
95-103
196