Volume 9 Issue 2 October 2026

Articles

• Dividend Policy: An Analysis of Leverage, Free Cash Flow, and the Corporate Life Cycle

  Kintana Fatmayanti, Baiq Fitri Arianti

  206-214

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• The Effect of Liquidity, Leverage, and Company Growth On Dividend Policy Through Profit Growth

  Adeng Hidayatulloh1, Nur Fadjrih Asyik

  215-224

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• The Attention Trap: Busy and Star CEOs’ Influence on Carbon Emissions

  Budi Chandra, Mariska Ramadana, Sukiantono Tang, Tedia Sari, Surny

  225-241

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• The Impact of Environmental Tax Law on ESG Performance: The Moderating Role of Stakeholders in Public Companies

  Sari Dewi, Rudolf Vensius Situmorang, Hendi, Budi Harsono

  242-254

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• CEO Characteristics and Materiality Disclosure: Evidence from Annual Reports

  Singgih Bayu Indra Hermawan, Budi Chandra, Fenny Apriyanti

  255-269

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• The Impact of Financial Performance on Sustainability Disclosures

  Nadia, Sofie Yunida Putri

  270-280

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• The Influence of Workload Pressure, Professional Skepticism, and Auditor Competence on Fraud Detection Ability: The Moderating Role of Red Flags

  Aida Farkhah, Ceacilia Srimindarti

  281-292

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