Published: January 23, 2026

Articles

The Effect of Financial Performance and Capital Structure on Company Value: An Analysis of Transportation and Logistics

Neni Meidawati (1), Anjani Maula Zuhdi Saleh (2), Yuni Nustini (3)
(1) Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, Yogyakarta ,
(2) Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, Yogyakarta ,
(3) Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, Yogyakarta
1-10
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115

Assessing the impact of service tariff system implementation on financial efficiency and institutional performance

Fransiska Novi Kurniasih (1), Wiwik Widayati (2), Pungky Indrawan Dwi Laksana (3), Ingrid Dewi Rejeki (4), Dessy Ekaviana (5)
(1) Universitas Negeri Semarang, Semarang, Indonesia ,
(2) Universitas Negeri Semarang, Semarang, Indonesia ,
(3) Universitas Negeri Semarang, Semarang, Indonesia ,
(4) Universitas Negeri Semarang, Semarang, Indonesia ,
(5) Universitas Negeri Semarang, Semarang, Indonesia
11-20
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78

The phenomenon of budgetary slack in Indonesia: Analyzing mapping causes and mitigation strategies

Rachma Agustina (1), Doddy Setiawan (2), Y Anni Aryani (3)
(1) Universitas Hasyim Asy’ari Tebuireng Jombang, Jawa Timur, Indonesia ,
(2) Universitas Sebelas Maret Surakarta, Surakarta, Indonesia ,
(3) Universitas Sebelas Maret Surakarta, Surakarta, Indonesia
21-40
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127

Sustainability reporting as a strategic tool to strengthen green competitive advantage and firm value in banking sector

Kunti Sunaryo (1), Unti Ludigdo (2), Rosidi Rosidi (3), Yeney Widya Prihatiningtias (4)
(1) Department of Accounting Doctoral Program, Faculty of Business and Economics, Brawijaya University, Malang, Indonesia ,
(2) Department of Accounting Doctoral Program, Faculty of Business and Economics, Brawijaya University, Malang, Indonesia ,
(3) Department of Accounting Doctoral Program, Faculty of Business and Economics, Brawijaya University, Malang, Indonesia ,
(4) Department of Accounting Doctoral Program, Faculty of Business and Economics, Brawijaya University, Malang, Indonesia
41-50
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68

The effect of profitability and leverage on company value with carbon emissions disclosure as a mediator in carbon incentive companies in the LQ45 index

Sri Ayem (1), Wito Febrian (2)
(1) Sarjanawiyata Tamansiswa University, Yogyakarta, Indonesia ,
(2) Sarjanawiyata Tamansiswa University, Yogyakarta, Indonesia
51-60
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88

National energy governance in the implementation of energy intensity, carbon emissions, and general energy fuel

Sri Suryaningsum (1)
(1) Program Pascasarjana Magister Akuntansi, Fakultas Ekonomi dan Bisnis, UPN Veteran Yogyakarta, Yogyakarta, Indonesia
61-71
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92

Implementation of Coretax in payment of periodic PPh 21 through tax deposit and its impact on tax administration practices in Paniradya Kaistimewan

Wendysstila Lituhayu Roshita (1), Ayu Chairina Laksmi (2)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
72-81
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102

The pivotal role of sharia supervisory boards in enhancing ESG performance: A maqasid al-shariah perspective

Rifqi Muhammad (1), Yunice Karina Tumewang (2), Maulidyati Aisyah (3), Reny Lia Riantika (4), Noorfaiz Athallah Koeswandana (5)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(3) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(4) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(5) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
82-93
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121

Do sustainable development goals and carbon emission disclosures have an impact on financial performance?

Muhammad Asrul Aswar (1), Dita Andraeny (2)
(1) Department of Sharia Accounting, Raden Mas Said Islamic University, Surakarta, Indonesia ,
(2) Department of Sharia Accounting, Raden Mas Said Islamic University, Surakarta, Indonesia
94-113
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112

The mediating role of financial reporting quality in the relationship between ESG performance and firm value: evidence from SRI-KEHATI indexed firms

Sri Astuti (1), Aulia Fuad Rahman (2), Nurkholis Nurkholis (3), Sari Atmini (4)
(1) Faculty of Business and Economics, Universitas Brawijaya, Malang, Indonesia ,
(2) Faculty of Business and Economics, Universitas Brawijaya, Malang, Indonesia ,
(3) Faculty of Business and Economics, Universitas Brawijaya, Malang, Indonesia ,
(4) Faculty of Business and Economics, Universitas Brawijaya, Malang, Indonesia
114-122
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143

The effect of carbon emission disclosure, eco-efficiency, and green innovation on corporate value with environmental performance as a moderating variable

Rizka Afrilianita (1), Enny Susilowati Mardjono (2)
(1) Accounting Department, Magister Accounting, Faculty of Business and Economics, Universitas Dian Nuswantoro Semarang, Indonesia ,
(2) Accounting Department, Magister Accounting, Faculty of Business and Economics, Universitas Dian Nuswantoro Semarang, Indonesia
123-133
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99

Entrepreneurial competence, financial literacy, and sustainable performance: exploring the moderating role of resilience in entrepreneurship (in MSMEs in Yogyakarta)

Sri Lestari Yuli Prastyatini (1), Mairizon Irawan (2)
(1) Universitas Sarjanawiyata Tamansiswa, Yogyakarta, Indonesia ,
(2) Universitas Sarjanawiyata Tamansiswa, Yogyakarta, Indonesia
134-150
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116

Analysis of income tax management article 23 and income tax article 4 paragraph 2 implementation in 2024: a case study of CV Aman Jaya

Karmilita Wulandari (1), Ayu Chairina Laksmi (2)
(1) Accounting Department, Faculty Business and Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Accounting Department, Faculty Business and Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia
151-159
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69

Determinants of fintech peer to peer lending usage: evidence from service quality, interest, and trust in Indonesia

Fahrul Imam Santoso (1), Soegiharto Soegiharto (2), Nikodemus Hans Setiadi Wijaya (3)
(1) Accounting Department, Universitas Amikom, Yogyakarta, Indonesia ,
(2) Accounting Program, STIE YKPN, Yogyakarta, Indonesia ,
(3) Accounting Program, STIE YKPN, Yogyakarta, Indonesia
160-172
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168

Revisiting tax management determinants: the interplay of capital intensity, liquidity, and firm size in Indonesia

Teguh Erawati (1), Nela Safitri (2), Reni Listyawati (3)
(1) Accounting, Sarjanawiyata Tamansiswa University, Yogyakarta, Indonesia ,
(2) Accounting, Sarjanawiyata Tamansiswa University, Yogyakarta, Indonesia ,
(3) Accounting, Sarjanawiyata Tamansiswa University, Yogyakarta, Indonesia
173-186
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109

Sustainability reporting as a strategic tool to strengthen green competitive advantage and firm value in banking sector

Kunti Sunaryo (1), Unti Ludigdo (2), Rosidi Rosidi (3), Yeney Widya Prihatiningtias (4)
(1) Department of Accounting Doctoral Program, Faculty of Business and Economics, Brawijaya University, Malang, Indonesia ,
(2) Department of Accounting Doctoral Program, Faculty of Business and Economics, Brawijaya University, Malang, Indonesia ,
(3) Department of Accounting Doctoral Program, Faculty of Business and Economics, Brawijaya University, Malang, Indonesia ,
(4) Department of Accounting Doctoral Program, Faculty of Business and Economics, Brawijaya University, Malang, Indonesia
187-196
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83

Corporate governance structures and carbon disclosure quality: a dynamic panel analysis with environmental performance moderation

Archana Reddivari (1), Melinda W. Paramita (2), Safira Safira (3), Payamta Payamta (4)
(1) Faculty of Economics and Business, Universitas Sebelas Maret, Surakarta, Indonesia ,
(2) Faculty of Economics and Business, Universitas Sebelas Maret, Surakarta, Indonesia ,
(3) Faculty of Economics and Business, Universitas Sebelas Maret, Surakarta, Indonesia ,
(4) Faculty of Economics and Business, Universitas Sebelas Maret, Surakarta, Indonesia
197-211
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138

The impact of carbon emission disclosure, ESG, and gender diversity on financial performance in oil and gas industry

Areta Wahana Putri (1), Ida Ayu Purnama (2)
(1) Faculty of Business and Economics, UPN “Veteran” Yogyakarta, Yogyakarta, Indonesia ,
(2) Faculty of Business and Economics, UPN “Veteran” Yogyakarta, Yogyakarta, Indonesia
212-225
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169

Financial and non-financial determinants of local government financial performance: evidence from West Java, Indonesia

Antika Antika (1), Neni Nurhayati (2), Iman Teguh (3), Liffia Suci Nurahmadani (4)
(1) Accounting Department, Universitas Kuningan, Jawa Barat, Indonesia ,
(2) Accounting Department, Universitas Kuningan, Jawa Barat, Indonesia ,
(3) Accounting Department, Universitas Kuningan, Jawa Barat, Indonesia ,
(4) Accounting Department, Universitas Kuningan, Jawa Barat, Indonesia
226-239
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114

The influence of good corporate governance, social responsibility, and big four public accounting firms on the disclosure of sustainability reports

Mutiara Fatmawati (1), Tri Siwi Nugrahani (2), Valsa Ayunda Tisya (3), Tasrim Tasrim (4)
(1) Department of Accounting, Faculty Business and Law, Universitas PGRI Yogyakarta, Indonesia ,
(2) Department of Accounting, Faculty Business and Law, Universitas PGRI Yogyakarta, Indonesia ,
(3) Magister Management, Faculty Business and Law, Universitas PGRI Yogyakarta, Indonesia ,
(4) Magister Management, Faculty Business and Law, Universitas PGRI Yogyakarta, Indonesia
240-251
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128

Integrated waste accounting for circular economy in local government: a case study of Sleman Regency’s sustainability transition (2022–2024)

Sucahyo Heriningsih (1), Erwin Saraswati (2), Aulia Fuad Rahman (3), Imam Subekti (4)
(1) Department of Accounting Doctoral Program, Faculty of Business and Economics, Brawijaya University, Malang, Indonesia ,
(2) Department of Accounting, Faculty of Business and Economics, Brawijaya University, Malang, Indonesia ,
(3) Department of Accounting, Faculty of Business and Economics, Brawijaya University, Malang, Indonesia ,
(4) Department of Accounting, Faculty of Business and Economics, Brawijaya University, Malang, Indonesia
252-261
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81

Public procurement fraud: a systematic review and bibliometric analysis of global evidence

Wuku Astuti (1), Baldric Siregar (2), Rudy Badrudin (3), Jamaliah Said (4)
(1) Widya Mataram University, Yogyakarta, Indonesia ,
(2) Sekolah Tinggi Ilmu Ekonomi YKPN, Yogyakarta, Indonesia ,
(3) Sekolah Tinggi Ilmu Ekonomi YKPN, Yogyakarta, Indonesia ,
(4) Universiti Teknologi MARA, Malaysia
262-278
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142

Audit as a tool for enhancing the reliability of financial statements: a case study of Farafenni General Hospital, The Gambia, West Africa

Muhammed Fatty (1), Arief Rahman (2)
(1) Accounting Department, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Accounting Department, Universitas Islam Indonesia, Yogyakarta, Indonesia
279-315
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91

Investigating ESG misconduct through forensic auditing: lessons from the Indonesian palm oil sector

Rinaldi Sinaga (1), Enny Susilowati Mardjono (2)
(1) Accounting Department, Magister of Accounting, Faculty of Business and Economics, Universitas Dian Nuswantoro Semarang, Indonesia ,
(2) Accounting Department, Magister of Accounting, Faculty of Business and Economics, Universitas Dian Nuswantoro Semarang, Indonesia
316-326
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179

The influence of leverage and public accounting firm reputation on audit delay with the moderating variable of company complexity

Reza Ayu Herdiyanti (1), Sri Suryaningsum (2), Zuhrotun Zuhrotun (3)
(1) Universitas Pembangunan Nasional Veteran Yogyakarta, Indonesia ,
(2) Universitas Pembangunan Nasional Veteran Yogyakarta, Indonesia ,
(3) Universitas Pembangunan Nasional Veteran Yogyakarta, Indonesia
327-340
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92

Can substantive CSR or symbolic ISO 14001 drive real environmental performance in Indonesian manufacturing?

Annik Khoirunnissak (1), Sumaryanto Sumaryanto (2)
(1) Department Accounting, Faculty of Economics and Business, University Ahmad Dahlan ,
(2) Department Accounting, Faculty of Economics and Business, University Ahmad Dahlan
341-354
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90

The role of CSR and independent commissioner in improving financial performance: does company size matter?

Teguh Erawati (1), Muhammad Anas (2), Uum Helmina Chaerunisa (3)
(1) Sarjanawiyata Tamansiswa University Yogyakarta ,
(2) Sarjanawiyata Tamansiswa University Yogyakarta ,
(3) Sarjanawiyata Tamansiswa University Yogyakarta
355-370
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81

The role of financial slack in moderating the effect of ESG on firm performance in sharia & non-sharia

Ikhlassenina Ramadhani (1), Sartini Wardiwiyono (2), Indah Shofiyah (3)
(1) Universitas Ahmad Dahlan, Yogyakarta, Indonesia ,
(2) Universitas Ahmad Dahlan, Yogyakarta, Indonesia ,
(3) Universitas Ahmad Dahlan, Yogyakarta, Indonesia
371-383
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84

Adoption of cloud accounting: a study on MSMEs in the Special Region of Yogyakarta Province

Arya Gading Ramdhani Dama (1), Marfuah Marfuah (2), Priyono Puji Prasetyo (3)
(1) Faculty of Business and Economics, Universitas Islam Indonesia, Indonesia ,
(2) Faculty of Business and Economics, Universitas Islam Indonesia, Indonesia ,
(3) Faculty of Islamic Studies, Universitas Ahmad Dahlah, Indonesia
384-407
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83

The mediating role of earning management in enhancing firm value

Nur Anita Chandra Putry (1), Ephing Yuliwantono (2)
(1) Department of Accounting Faculty of Economics, Universitas Sarjanawiyata Tamansiswa, Yogyakarta ,
(2) Department of Accounting Faculty of Economics, Universitas Sarjanawiyata Tamansiswa, Yogyakarta
408-422
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86

The influence of lifestyle and social media on consumptive behavior with self-control as an intervening variable

Nur Anita Chandra Putry (1), Rismawati Rismawati (2)
(1) Department of Accounting Faculty of Economics, Universitas Sarjanawiyata Tamansiswa, Yogyakarta ,
(2) Department of Accounting Faculty of Economics, Universitas Sarjanawiyata Tamansiswa, Yogyakarta
423-439
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113

Does stakeholder pressure drive carbon emission disclosure? evidence from the mining and energy sector in Indonesia

Umi Sulistiyanti (1), Doddy Setiawan (2), Y. Anni Aryani (3), Sri Hartoko (4)
(1) Faculty of Business and Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Faculty of Economics and Business, Universitas Sebelas Maret, Surakarta, Indonesia ,
(3) Faculty of Economics and Business, Universitas Sebelas Maret, Surakarta, Indonesia ,
(4) Faculty of Economics and Business, Universitas Sebelas Maret, Surakarta, Indonesia
440-453
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80

The moderating role of profitability on corporate governance and tax avoidance

Dewi Kusuma Wardani (1), Eka Nur Pratiwi (2)
(1) Accounting Study Program, Sarjanawiyata Tamansiswa University, Yogyakarta, Indonesia ,
(2) Accounting Study Program, Sarjanawiyata Tamansiswa University, Yogyakarta, Indonesia
454-462
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63

Financial distress analysis using the Altman Z-Score method at CV Arthatex for the period 2022-2024

Devita Putri Rahmadani (1), Ayu Chairina Laksmi (2)
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta ,
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta
463-471
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93

Unilever’s financial footprint: a before and during analysis of the boycott’s impact

Chivalrind Ghanevi Ayuntari (1), Alifia Rizqina Putri (2)
(1) Universitas Islam Indonesia, Yogyakarta, Indonesia ,
(2) Universitas Islam Indonesia, Yogyakarta, Indonesia
472-482
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136