Volume 9 Issue 1 April 2026

Articles

• Corporate Governance Effect on Financial Distress

  Natalis Christian, Angelin

  1-13

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• The Influence of Investment Decisions, Profitability, and Company Size on Company Value

  Ika Sari, Matsani, Devi Safitri

  14-24

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• The Effect of ESG on Bank Performance: The Moderating Role of Foreign Ownership

  Serly, Sukiantono Tang, Novit Cahyesi Duha

  25-35

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• Capital Structure, Profitability, Sales Growth: Firm Value with Managerial Ownership as a Moderating Variable

  Zahra Rizqia Ramadhani, Nawirah

  36-52

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• The Role of Dividend Policy in Moderating the Effect of Tax Planning and Investment Decisions on Firm Value

  Baiq Fitri Arianti, Ivana Angela

  53-61

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• Smart Audit: The Role of AI, Risk Management, and Governance in Enhancing Audit Quality

  Sugiarto, Indra Lukmana Putra, Santi Widhiyanti

  62-77

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• The Influence of Tax Knowledge and Tax Literacy on MSME Tax Compliance

  Asri Amelia Putri, Alena Layla Sholaha, Anisa Eka Oktaviana, Amalia Hikmah Annas, Maudina Rahma Afifah

  78-84

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• The Influence of Firm Size, Leverage, and Profitability on Firm Value

  Yuri Arlin Thahir, Sofhian

  85-95

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• The Effect of Net Income and Net Cash Flow on Market Capitalization

  Heryanti, Supriyanto

  96-104

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• The Influence of Self-Efficacy and Obedience Pressure on Audit Judgment with Task Complexity as a Moderating Variable

  Galuh Aura Dianty, Diah Iskandar

  105-117

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• The Effect of Good Corporate Governance on Financial Performance: The Moderating Role of Firm Size

  Alexander Hadi Ash Shiddieq, Nur Fadjrih Asyik

  118-127

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• Ethics in AI-Based Sustainability Accounting to Support SDGs: An ADO Model Approach

  Susi Handayani, Noorlailie Soewarno

  128-142

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• The Influence of Accounting Knowledge, Work Experience, and Organizational Structure on Internal Control and Its Impact on Company Performance

  Helfi Natalia, Irwan Sutirman Wahdiat, Aoliyah Firasati

  143-151

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• Building Community Trust and Participation Through Transparency, Accountability, and Mosque Fund Governance: Empirical Evidence

  Agustin Bagu, Philep Njonjie; Nur Insani

  152-159

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• Determinants of Individual Taxpayer Compliance Based on NPWP Ownership Obligations, Taxation Understanding, and Taxpayer Awareness

  Dwi Yuliatiningsih, Hero Priono

  160-171

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• Financial Performance and Corporate Social Responsibility on Firm Value

  Maera Mauhibah Kusvilanda, Helmy Wahyu Sukiswo

  172-181

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• MSMEs Go Green Pays Less: Efficiency Strategies to Minimize the Impact of Carbon Tax

  Maryati Kadir Thalib, Afriana Lomagio, Nur Lazimatul Hilma Sholehah

  182-196

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• Analysis of the Determining Factors of MSME Taxpayer Compliance Reviewed from the Level of Tax Understanding and Tax Policies

  Desi Putri Ipanka, Lesti Silva Mutia, Nikita Dwi Apriliyanti, Shofiah Nailin Najah, Anne Tonthawi

  197-205

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