Published: December 10, 2025

Articles

Corporate governance mechanisms and environmental management system on environmental disclosure

Tihana Tyan Zahrotuddinia Tauhida (1), Indah Fajarini Sri Wahyuningrum (2)
(1) Department of Accounting, Universitas Negeri Semarang, Semarang, Indonesia ,
(2) Department of Accounting, Universitas Negeri Semarang, Semarang, Indonesia

The influence of free cash flow, capital structure, investment opportunities, and company growth on dividend policy

(Empirical Study on Mining Companies Listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023)

Nuning Safitri M. Sawal (1), Rizki Wahyu Utami Ohorella (2), Meliana Meliana (3)
(1) Department of Accounting, Universitas Khairun, Ternate, Indonesia ,
(2) Department of Accounting, Universitas Khairun, Ternate, Indonesia ,
(3) Department of Accounting, Universitas Khairun, Ternate, Indonesia

The influence of auditor independence, competence and integrity on audit quality moderated by the auditor's code of professional ethics

Rudi Hartono (1), Tri Widyastuty (2), Sumarno Minrejo (3), David Pangaribuan (4)
(1) Universitas Bhayangkara Jakarta Raya ,
(2) Department of Accounting, Universitas Bhayangkara Jakarta Raya, Jakarta, Indonesia ,
(3) Department of Accounting, Universitas Bhayangkara Jakarta Raya, Jakarta, Indonesia ,
(4) Department of Accounting, Universitas Bhayangkara Jakarta Raya, Jakarta, Indonesia

Beyond stability: Mapping financial performance volatility and audit quality

Arika Artiningsih (1), Firdaus Kurniawan (2), Albertus Henri Listyanto Nugroho (3)
(1) Department of Accounting, Universitas Gadjah Mada, Yogyakarta, Indonesia ,
(2) Department of Accounting, Universitas Gadjah Mada, Yogyakarta, Indonesia ,
(3) Department of Accounting, Universitas Kristen Duta Wacana, Yogyakarta, Indonesia