Published: December 10, 2025

Articles

Beyond stability: Mapping financial performance volatility and audit quality

10.20885/jca.vol7.iss3.art1
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
149-168
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133

Corporate governance mechanisms and environmental management system on environmental disclosure

10.20885/jca.vol7.iss3.art2
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
169-183
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72

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

10.20885/jca.vol7.iss3.art3
Rudi Hartono (1), Tri Widyastuty (2), Sumarno Minrejo (3), David Pangaribuan (4)
(1) Universitas Bhayangkara Jakarta Raya, Jakarta, Indonesia ,
(2) Universitas Bhayangkara Jakarta Raya, Jakarta, Indonesia ,
(3) Universitas Bhayangkara Jakarta Raya, Jakarta, Indonesia ,
(4) Universitas Bhayangkara Jakarta Raya, Jakarta, Indonesia
184-194
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144

Board and financial performance: A bibliometric and social network analysis research in Indonesia

10.20885/jca.vol7.iss3.art4
Primanita Setyono (1), Bambang Sutopo (2)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta ,
(2) Faculty of Economics and Business, Universitas Sebelas Maret, Surakarta, Indonesia
195-208
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46

Accountability of village funds: Through competence and SISKEUDES, supervision moderation and leadership style

10.20885/jca.vol7.iss3.art5
Ni Sayu Kadek Era Susipta Dewi (1), Nina Yusnita Yamin (2), Haryono Pasang Kamase (3), Muhammad Ilham Pakawaru (4), Erwinsyah Erwinsyah (5)
(1) Faculty of Economics and Business, Universitas Tadulako, Palu, Indonesia ,
(2) Faculty of Economics and Business, Universitas Tadulako, Palu, Indonesia ,
(3) Faculty of Economics and Business, Universitas Tadulako, Palu ,
(4) Faculty of Economics and Business, Universitas Tadulako, Palu, Indonesia ,
(5) Faculty of Economics and Business, Universitas Tadulako, Palu, Indonesia
209-225
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51

Effectiveness of ESG practices in enhancing firm value: Evidence from Indonesian banking

10.20885/jca.vol7.iss3.art6
Delina Dwi Indah Sari (1), Riyan Harbi Valdiansyah (2)
(1) Accounting Department, Budi Luhur University, Jakarta, Indonesia ,
(2) Accounting Department, Budi Luhur University, Jakarta, Indonesia
226-238
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239

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

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