Vol. 12 No. 1 (2026): Maret 2026

Articles

• Corporate Sustainability Behavior and Tax Avoidance: Investigating ESG Disclosure, ESG Controversies, and Profitability Interaction

  Dewi Khofsoh, Badingatus Solikhah

  1-19

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  DOI : https://doi.org/10.26905/ap.v12i1.16953

  Abstract views: 473, PDF downloads: 839
  

• The Impact of ESG Disclosure, Intangible Assets, and IOS on Company Performance

  Sinta Hena Maulita , Luciana Spica Almilia

  20-37

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  DOI : https://doi.org/10.26905/ap.v12i1.16738

  Abstract views: 196, PDF downloads: 560
  

• The Role of Attitude and Institutional Trust in Driving Students’ Stock Market Intention

  Sing Or Seang, Sreynich Ou , Phorn Ngam

  38-52

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  DOI : https://doi.org/10.26905/ap.v12i1.17557

  Abstract views: 102, PDF downloads: 72
  

• Analysis of Stock Return Determinants: The Role of Operating Cash Flow, Accounting Profit, Profitability, and Firm Size

  Subadriyah Subadriyah, Icha Setyowati

  53-65

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  DOI : https://doi.org/10.26905/ap.v12i1.16855

  Abstract views: 68, PDF downloads: 85
  

• Comparative Analysis of Fraud Pentagon Theory's Predictive Ability in Detecting Financial Statement Fraud

  Fransisca Sheltriana Subir, Dr. Gaguk Apriyanto, M.Si, Prof. Dr. Diana Zuhroh, M.Si.,Ak.,CA

  66-83

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  DOI : https://doi.org/10.26905/ap.v12i1.17545

  Abstract views: 138, PDF downloads: 76
  

• Tax Avoidance and Investment Efficiency: The Role of CFO Certification as Moderating Variable

  Adhitya Putri Pratiwi, Seftia Riyani

  84-97

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  DOI : https://doi.org/10.26905/ap.v12i1.17575

  Abstract views: 95, PDF downloads: 117
  

• Fintech and the Creation of Liquidity

  Adhelia Riska Wandany, Ani Wilujeng Surani

  98-114

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  DOI : https://doi.org/10.26905/ap.v12i1.17095

  Abstract views: 50, PDF downloads: 64
  

• The Impact of The Quality of Local Government Financial Report on The Re-Election of Incumbents with Financial Expertise as a Moderating Variabel

  Yenni Afriani, Dyah Setyaningrum

  115-125

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  DOI : https://doi.org/10.26905/ap.v12i1.16780

  Abstract views: 33, PDF downloads: 14