Vol. 26 No. 1: January 2025

Articles

• Local expenditure financing response in regencies and municipalities in Indonesia: Analysis of the flypaper effect phenomenon

  Nabila Ardyamita Septianingrum, Abdul Halim, Tiyas Puji Utami

  1-17

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• Enhancing individual taxpayer compliance in Indonesia: Determinants of using population identification number as taxpayer identification number

  Toni Aris Margono, Muhammad Bahrul Ilmi

  18-32

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• Systematic literature review: Determinants and contribution of restaurant tax to local own-source revenue in Indonesia

  Karyanto Karyanto, Hafiez Sofyani

  33-57

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• Risk management committee and firm performance: The moderating effect of political connection

  Faris Afrizal, Tri Wahyu Oktavendi, Dwi Irawan

  58-70

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• Analysis of the cost recovery rate for inpatient services under the national health insurance scheme at hospital X in Yogyakarta

  Diska Arliena Hafni, Seto Satriyo Bayu Aji, Monika Andriani

  71-86

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• The ESG-tax avoidance nexus in SOEs: Do investment, strategy, and political ties matter

  Mochamad Yahdi Khairin, Amrie Firmansyah

  87-109

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• The role of human capital, innovation capability, accountability in improving performance: A mediation-moderation analysis

  Aaqilatul Mumtaazah Hafiluddin, Harjanti Widiastuti

  110-133

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• Do monitoring agents strengthen the impact of founder and family boards on firm performance?

  Meiliana Suparman, Teddy Jurnali, Andy Lau, Sheila Septiany

  134-154

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• Return connectedness of sectoral stock indices on the Indonesian stock exchange during Russian-Ukraine conflict

  Fitriyah Fitriyah, Zakia Nur Mukminatin

  155-172

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• From family control to female leadership: Enhancing anti-corruption transparency in Indonesian corporations

  Zuni Barokah

  173-194

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• Analysis of potential carbon tax calculation schemes for steam power plant company registered on the Indonesia stock exchange

  Mujiyati Mujiyati, Santi Putriani, Halwa Qubailah Shobah Ulum, Ovi Itsnaini Ulynnuha, Laila Oshiana Fitria A'zizah

  195-213

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• Quality of earnings and normative characteristics: Views from C-suite

  Nargis kaisar boles Makhaiel

  214-244

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• The role of corporate strategy in transfer pricing: The moderating effect of bonus mechanisms on performance management

  Enny Susilowati Mardjono, Yi-Fang Yang, Nela Nehayati

  245-269

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• Green innovation, green accounting, and performance: The moderating role of green intellectual capital

  Sumayyah Sumayyah, Rizki Wahyuning Damayanti, Inna Zahara

  270-297

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• Do financial signals matter? The influence of profitability, stock price, and dividend policy on investment decisions in Indonesian manufacturing firms

  Zeri Puspitae, Tatik Zulaika, Rahmiati Rahmiati, Christina Fransiska, Leliana Maria Angela

  298-313

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• Structural ownership and ESG disclosure: Unveiling their impact on corporate financial performance

  Isma Aprilylyani Wardani, Ahmad Juanda, Agung Prasetyo Nugroho Wicaksono

  314-334

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• Transparency and accountability in bribery prevention in village fund governance based on citizenship behavior

  Bambang Arianto, Tita Oktaviani

  335-359

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• Are the Beneish model and restatement relevant in detecting tax evasion?

  Challista Christabella, Ayu Fury Puspita

  360-378

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• Research trends on environmental, social, and governance in SMEs: A bibliometric analysis

  Gina Harventy, A.H. Fatima, Fatimah Mat Yassin, Norsyahida Binti Mokhtar

  379-400

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• Determinants of financial reporting quality: Local government status as moderator

  Satrio Kusumo Yudhanto, Evi Rahmawati

  401-419

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• An examination of the factors influencing fraud tendencies in village governance in Indonesia

  Kiky Puji Lestari, Wahyu Manuhara Putra

  420-438

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