Vol. 9 No. 1 (2026): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)

Articles

• Corporate Governance, Financial Performance, and Firm Value: Empirical Evidence from the Indonesian Energy Sector

  Wildan Dwi Dermawan, Desiana, Adzka Rosa Sanjayyana

  43-57

  • pdf

• Does ESG Performance Have An Influence on Enterprise Value? Evidence from Indonesia

  Anggi Anugerah Daulay, Eri Wahyudi

  100-117

  • pdf

• Analysis Of Determinants of Use Core Tax Administration System in 2025 Using the Unified Theory of Acceptance and Use of Technology 2 (Utaut2) Model

  Musyafa Al Farizi, Zulaika Putri Rokhimah, Septian Yudha Kusuma, Mirasanti Wahyuni, Nurseto Adhi

  82-99

  • pdf

• Determination of NPF on the Sustainability of BPRS Microfinance : non-Performing Financing (NPF) in BPRS

  Mohamad Ainun Najib, Nani Suhartini

  118-137

  • pdf

• Signalling Theory and Stock Returns: A Pre- and Post-Pandemic Comparison

  Hendro Paulus, Deden Tarmidi

  1-22

  • pdf

• The Effect of Fraud Hexagon on Financial Statement Fraud with Corporate Governance as a Moderating

  Ika Hardila, Dian Widiyati, Holiawati

  23-42

  • pdf

• Tax Avoidance, Dividend Policy, and Free Cash Flow as Determinants of Capital Structure: Evidence from Indonesian Manufacturing Firms

  Rosita Wulandari, Ali Mubarok, Syafrizal, Sri Astuti Nurhayati, Frixilla Angeliq Cinta Maras Siahaan, Salsabila Dera Pratama

  58-70

  • pdf

• Analysis Efficiency and Accuracy of Company Financial Reports Regarding the Digital Transformation of Accounting Information Systems

  Ninuk Riesmiyantiningtias, Rachmat Hidayat

  71-81

  • pdf