Vol. 14 No. 03 (2026): AKUNESA (May 2026)

• Table of Content

  
  Abstract views: 70 , PDF downloads: 87

  • PDF

Artikel

• How Intellectual Capital and Governance Shape Firm Performance: Evidence from Indonesia’s Energy Sector

  Diah Sulistiani,  Universitas Muhammadiyah Semarang,  Indonesia

  Nurcahyono,  Universitas Muhammadiyah Semarang,  Indonesia

  R Ery Wibowo Agung Santosa,  Universitas Muhammadiyah Semarang,  Indonesia

  249-265

  DOI : https://doi.org/10.26740/akunesa.v14n03.p249-265
  Abstract views: 249 , PDF downloads: 108

  • PDF

• Determinants of Going Concern Audit Opinion Acceptance in Property and Real Estate Companies on the Indonesia Stock Exchange (IDX)

  I Made Arya Wirasena,  Universitas Negeri Surabaya,  Indonesia

  Merlyana Dwinda Yanthi,  Universitas Negeri Surabaya,  Indonesia

  267-284

  DOI : https://doi.org/10.26740/akunesa.v14n03.p267-284
  Abstract views: 281 , PDF downloads: 79

  • PDF

• The Effect of Accounting Perception, Business Scale and Business Duration on the Preparation of MSME Financial Statements

  Tiara Maulia,  Universitas Buana Perjuangan Karawang,  Indonesia

  Puji Isyanto,  Universitas Buana Perjuangan Karawang,  Indonesia

  Devi Astriani,  Universitas Buana Perjuangan Karawang,  Indonesia

  285-300

  DOI : https://doi.org/10.26740/akunesa.v14n03.p285-300
  Abstract views: 236 , PDF downloads: 72

  • PDF

• Transparency and Firm Performance: The Influence of Earnings Quality and CSR under Dividend Policy Moderation

  Siti Noer Afifah,  UIN Malang,  Indonesia

  Dyah Febriantina Istiqomah ,  UIN Maulana Malik Ibrahim Malang,  Indonesia

  301-315

  DOI : https://doi.org/10.26740/akunesa.v14n03.p301-315
  Abstract views: 201 , PDF downloads: 64

  • PDF

• The Impact of Green Accounting, Independent Commissioners, Environmental Performance, and Firm Size on Financial Performance: Evidence from Indonesia’s Energy and Basic Materials Sector

  Dwi Hidayatul Khamaliya,  Universitas Hayam Wuruk,  Indonesia

  Rezza Arlinda Sarwendhi,  Universitas Hayam Wuruk Surabaya,  Indonesia

  Agustina Ratna Dwiati,  Universitas Hayam Wuruk, ,  Indonesia

  Diyah Pujiati,  Universitas Hayam Wuruk,  Indonesia

  Dewi Murdiawati,  Universitas Hayam Wuruk,  Indonesia

  317-330

  DOI : https://doi.org/10.26740/akunesa.v14n03.p317-330
  Abstract views: 223 , PDF downloads: 92

  • PDF

• How Does Financial Literacy Mediate the Relationship Between Tax Knowledge, Ethnicity Issue, and Trust in Government on Tax Compliance?

  Berlina Hidayati,  Universitas Terbuka,  Indonesia

  331-352

  DOI : https://doi.org/10.26740/akunesa.v14n03.p331-352
  Abstract views: 209 , PDF downloads: 67

  • PDF

• Internal Determinants of Tax Planning: The Mediating Role of Transfer Pricing in Industrial Firms

  Molkend Siringoringo,  Universitas Horizon,  Indonesia

  Daulat Freddy,  Universitas Horizon Indonesia,  Indonesia

  353-367

  DOI : https://doi.org/10.26740/akunesa.v14n03.p353-367
  Abstract views: 225 , PDF downloads: 51

  • PDF

• The Effect of Independent Commissioners, Audit Committee Activities, and Firm Complexity on Audit Fee in Banks

  Muhammad Nur Maftuh Ihsan,  Universitas Pembangunan Nasional Veteran Jawa Timur,  Indonesia

  Rizdina Azmiyanti,  Universitas Pembangunan Nasional Veteran Jawa Timur,  Indonesia

  369-382

  DOI : https://doi.org/10.26740/akunesa.v14n03.p369-382
  Abstract views: 255 , PDF downloads: 86

  • PDF

• Audit Fees as a Moderator of the Effects of Auditor Switching and Audit Quality on Audit Report Lag in Manufacturing Companies Listed on the Indonesia Stock Exchange

  Andini Agustin Rachmat ,  Universitas Mulawarman,  Indonesia

  Agus Setiawaty,  Universitas Mulawarman,  Indonesia

  383-398

  DOI : https://doi.org/10.26740/akunesa.v14n03.p383-398
  Abstract views: 159 , PDF downloads: 54

  • PDF

• The Effect of Transfer Pricing, Financial Distress, and Foreign Ownership on Tax Avoidance with Firm Size as a Moderating Variable in Basic Materials Sector Companies Listed on the Indonesia Stock Exchange for the Period 2022–2024

  Citra Nandini Ingtias,  Universitas Pancasakti Tegal,  Indonesia

  Abdulloh Mubarok,  Universitas Pancasakti Tegal,  Indonesia

  Aminul Fajri,  Universitas Pancasakti Tegal,  Indonesia

  399-408

  DOI : https://doi.org/10.26740/akunesa.v14n03.p399-408
  Abstract views: 211 , PDF downloads: 57

  • PDF

• Exploring the Nonlinear Effects of Sustainable Energy on CO2 Emissions: The Role of Human Resources

  Savitri Savitri,  International Trade Study Program, Universitas Bhinneka Nusantara, Malang,  Indonesia

  Dedy Ary Purnomo,  International Trade Study Program, Universitas Bhinneka Nusantara, Malang,  Indonesia

  Yosart Adi Suyoso,  International Trade Study Program, Universitas Bhinneka Nusantara, Malang,  Indonesia

  Ifan Setia Fauzi,  International Trade Study Program, Universitas Bhinneka Nusantara, Malang,  Indonesia

  409-424

  DOI : https://doi.org/10.26740/akunesa.v14n03.p409-424
  Abstract views: 114 , PDF downloads: 28

  • PDF