Vol 6, No 2 (2023)

Vol. 6 No. 2: July 2023

Table of Contents

Articles

Peran Kinerja Keuangan Sebagai Mediasi pada Pengaruh Tata Kelola Perusahaan Terhadap Nilai Perusahaan Berbasis Lingkungan
Maulidina Nur Baiti, Hersugondo Hersugondo
PDF
148-157
Dampak Implementasi PSAK 73 Terhadap Perusahaan Manufaktur Yang Ada Di Bursa Efek Indonesia
Maria Anggraeni, Ronny Prabowo
PDF
158-167
Female Board Terhadap Social Disclosures dengan Manajemen Laba sebagai Pemoderasi
Ayu Anastya Putri, Supatmi Supatmi
PDF
168-184
Evaluation of the Internal Auditor Roles in Environmental, Social, Governance Activities
Rifqi Dhia Ramadhan, Lufti Julian
PDF
185-194
Will Digitalization Affect the Financial Inclusion of MSME Actors?
Lira Mustika Sari, Ardi Gunardi
PDF
195-201
Green Accounting, Environmental Accounting, and Sustainability: A Current and Future Opportunity
Khomsiyah Khomsiyah, Juniati Gunawan, Yuana Jatu Nilawati
PDF
202-211
A Conceptual Framework of Investigative Audit Quality Indicators to Evaluate Implementation by Audit Firm
Defa Aulia Farhan, Ludovicus Sensi Wondabio
PDF
212-221
What Determine the Financial Distress of Indonesian Companies during the COVID-19 Pandemic?
Fanny Dwi Amalia Putri, Heru Fahlevi
PDF
222-235
Efektifitas Peran Auditor Internal Dan Dampaknya Terhadap Signifikansi Organisasi
Indria Primadita, Fitriany Fitriany
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236-247
Covid–19 dan Stabilitas Bank dalam Peran Intermediasi di Indonesia
Shelfi Malinda, Muizzuddin Muizzuddin
PDF
248-256
Bagaimana Implementasi Pernyataan Standar Akuntansi Keuangan 71 dan Dampaknya Terhadap Perusahaan Industri Perbankan
Evie Sola Gracia, Yeterina Widi Nugrahanti
PDF
257-269
Tata Kelola Perusahaan dan Tax Avoidance
Noptaningrum Rohmah Tiara, Riana Rachmawati Dewi, Purnama Siddi
PDF
270-278
Early Detection of The Role of Individual Attitudes in Intention Investment: Lessons from Semarang’s Millennial Generation
Reyna Dika, Indarto Indarto, Aprih Santoso
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279-294
Homogeneity, Peer Monitoring, and Group Size on Joint Liability Lending Costs
Agus Munandar
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295-305