January Edition
Articles
The effect of company size and inventory intensity on tax aggressiveness with political connections as a moderating variable in agricultural sector companies listed on the BEI for the period 2019-2023
Dewi Amalia Cipta Pratama, Nurul Rusdiansyah, Dania Meida Rosyidah, and Heliani Heliani
The impact of intellectual capital on earnings management across the firm life cycle: A study of manufacturing companies listed on the IDX from 2020 to 2023
Ashila Taqiyya Ruzami and Nanny Dewi Tanzil
The impact of carbon disclosure on firm value: Examining the role of institutional ownership in the energy sector
Hendra Arie Rachmadhika and Amrie Firmansyah
The impact of CSR disclosure, audit committees, independent commissioners, and managerial ownership on corporate value: An empirical study of basic materials sector companies listed on the Indonesian stock exchange
Friska Nabila Dewi and Roebiandini Soemantri
The effect of working capital management and capital structure on firm value through profitability as a mediating variable in manufacturing companies during the COVID-19 pandemic
Dinda Puspita Sari, Prima Yusi Sari, and Adisti Gilang Cempaka
Sustainability reporting quality: The effect of good corporate governance, gender diversity, and company age
Azhura Nawwaf Amatullah, Harry Suharman, and Faoziah Ulfah Fatmawati
Analysis of smart governance in tax digitalization in Bandung city (a case study of e-Satria application)
Regina Fauzia Adisa and Sri Mulyani