Vol. 15 No. 1 (2026): AKUNESA (September 2026) - In Progress

Artikel

• The Impact of ESG Performance on Earnings Management: A Review of Corporate Governance and Gender Diversity in Indonesia

  Siti Sundari,  Universitas Pembangunan Nasional “Veteran” Jawa Timur,  Indonesia

  Bagus Budi Bowo Leksono,  Universitas Pembangunan Nasional “Veteran” Jawa Timur,  Indonesia

  
  Abstract views: 226 , PDF downloads: 0

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• The Influence of Capital Structure, ESG Disclosure, Cash Holding on Firm Value in The Energy Sector

  Shinta Kusumastuti Shinta,  Universitas Trisakti,  Indonesia

  Kania Iswara Kania,  Universitas Trisakti,  Indonesia

  Harti Budi Yanti Harti,  Universitas Trisakti,  Indonesia

  16-27

  DOI : https://doi.org/10.26740/akunesa.v15n1.p16-27
  Abstract views: 379 , PDF downloads: 0

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• The Influence of Intellectual Capital on Company Value with Digitalization as a Moderation Variable in Banking Companies Listed on the Indonesia Stock Exchange for the Period 2021-2024

  Rahmi Rahmi,  Universitas Tanjungpura,  Indonesia

  28-41

  DOI : https://doi.org/10.26740/akunesa.v15n1.p28-41
  Abstract views: 117 , PDF downloads: 0

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• The Direction of SMEs’ Sustainability for Indonesia Context: A Literature Review

  Maria Eugenia Hastuti,  Universitas Surabaya,  Indonesia

  44-58

  DOI : https://doi.org/10.26740/akunesa.v15n1.p44-58
  Abstract views: 91 , PDF downloads: 0

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• The Effect of Budget Transparency, Public Accountability, and The Government Internal Control System on Local Own-Source Revenue Effectiveness: Evidence from Regency/City Governments in East Java, 2022-2025

  Mohammad Ghofirin,  Universitas Nahdlatul Ulama Surabaya,  Indonesia

  Dina Anggraeni Susesti,  Universitas Nahdlatul Ulama Surabaya,  Indonesia

  Endah Tri Wahyuningtyas,  Universitas Nahdlatul Ulama Surabaya,  Indonesia

  59-74

  DOI : https://doi.org/10.26740/akunesa.v15n1.p59-74
  Abstract views: 207 , PDF downloads: 0

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• Determinants of Tax Avoidance in Indonesian Banking: The Role of Leverage, Profitability, and Asset Efficiency

  Akhmad Verdiansah,  Universitas Terbuka,  Indonesia

  Urwawuska Ladini,  Indonesia

  
  Abstract views: 378

• Legitimacy Strategies in Indonesian State-Owned Banks: SDG Disclosure and Earnings Management across the Pre- and Post-PSAK 71 Periods

  Agus Supriyatno,  Universitas Cendekia Abditama,  Indonesia

  
  Abstract views: 214