Vol. 9 No. 2 (2026): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)

Articles

• Environmental, Social, Governance (ESG) and Tax Avoidance: The Role of Earnings Management as a Moderator

  Shinta Widyastuti, Masripah Masripah, Keysha Belynda Tyva panggabean, Fitri Syofiah, Mualinadya Paramita

  193-215

  • pdf

• The Role of Board Independence in Moderating the Effect of Green Accounting and Environmental Performance on Corporate Financial Performance

  Harfiahani Indah Rakhma Ningtyas, Ufi Rumefi, Mita Nor Aisah, Pipit Rosita Andarsari, Rizky Budianto

  173-192

  • pdf

• The Impact of Sustainability Assurance, Carbon Emission Disclosure, and Green Investment on Market Reaction: The Mediating Role of Financial Performance

  Endang Ruhiyat, Holiawati Holiawati, Nurul Hasanah, Luftiani Dwi Aprilia, Clarisa Clarisa

  216-243

  • pdf

• The Effect Of Operating Cash Flow And Debt Level On Profit Persistence With Book Tax Differences As A Moderating Variable

  Aldo Aulia Suhaeri, Endang Ruhiyat, Suripto Suripto

  138-154

  • pdf

• Ownership Structure and Tax Avoidance: The Moderating Role of Firm Size in Coal Mining Companies

  Fitria Eka Ningsih, Hari Stiawan, Arsene Diaz Dzuhri Alvian, Najwa Novany

  244-257

  • pdf

• Analysis Of The Determinants Of Financial Statement Fraud In Banking Companies On The Indonesia Stock Exchange: The Fraud Pentagon Approach

  Christina Christina, Natrion Natrion, Tagor Darius Sidauruk

  155-172

  • pdf