Vol. 7 No. 2 (2024): Vol. 7 No. 2 Juni 2024

Articles

• The Attributes of The Corporate Governance to The Quality of Corporate Social Responsibility Disclosure

  Ikbar Pratama, Khalik Pratama, Diny Atrizka, Mohd Idris Dalimunthe

  117-130

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• Corporate Social Responsibility Disclosure and Company Performance: The Moderating Role of CEO Characteristics and Institutional Ownership

  Muhammad Ahnaf Ammar Qushoyyi, Irwan Trinugroho

  131-142

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• Financial Attitude as a Mediating Variable for Financial Inclusion and Financial Literacy on The Tinancial Performance of MSMEs

  Adibah Yahya, Denny Saputera, Taufik Hidayat, Rina Nurjanah

  143-155

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• The Effect of Carbon Performance, Foreign Ownership, and Firm Size on Carbon Emission Disclosure

  Cahyaningsih Cahyaningsih, Deva Anggraeni Rahmadiah

  156-165

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• Firm Value in The Financial Sector: Enterprise Risk Management, Islamic Social Reporting, and Profitability Disclosure

  Hartomi Maulana, Mutia Asmarani, Rahma Yudi Astuti, Ely Windarti Hastuti, Soritua Ahmad Ramdani Harahap

  166-173

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• Participation in Budgeting, Public Accountability, and Performance: Does Internal Oversight Matter?

  Edy Fitriawan Syahadat, Sufyan Amirullah, Muhammad Ihsan Ansari

  174-183

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• Fraudulent Financial Statement: Implementation of XBRL and Perspective Fraud Hexagon In 5.0 Era

  Tri Utami Lestari, Ruri Octari Dinata

  184-194

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• Does The Fraud Pentagon Theory Effectively Detect Financial Statement Fraud?

  Putri Sari

  195-204

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• Bonus Mechanisms, Profitability, and Intangible Assets on Transfer Pricing Decisions in ASEAN 5

  Meiliana Jaunanda, Hellen Allan

  205-215

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• Behavioural Intention of Millennial Generation FinTech Users: Does Self-Efficacy Influence Digital Technostress and Social Influence?

  Amelia Dwi Wahyuni, Zaki Baridwan, Syaiful Iqbal

  216-231

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• Collaborative Governance at the Ministry of Finance Case study: Joint Analysis for State Revenue Optimization

  Dwi Maulid Diana, Yulianti Yulianti

  232-245

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• Financial Literacy and House Hold Portofolio Diversification: The Moderation Role of Risk Preferences

  Shelfi Malinda, Mu'izzuddin Mu'izzuddin, Febri Marani Malinda, Kharisya Ayu Effendi

  246-257

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• Whistleblowing Financial Fraud: Integration Model of Hexagon Fraud and Theory of Planned Behavior

  Dabella Yunia, Siti Mutmainah

  258-267

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• Nexus Between Corporate Governance, Debt Structure, Earnings Management in Family Firms: Perspective an Agency Theory

  Agoestina Mappadang, Roza Fitriawati, Melan Sinaga

  268-279

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• The Role of CEO Power in Moderating Liquidity Risk and ESG Disclosure Effects on Firm Value

  Baiq Vica Artamevia, Bambang Subroto, Sari Atmini

  280-289

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