Published: July 20, 2026

Research Trends in Governance, Risk and Compliance (GRC)

A Scopus-Based Bibliometric Analysis Using Biblioshiny (2020–2026)

01 - 15 Kalmet Nehru, Fitriana Dachlan, Rachmat Agus Santoso

Planet and People Representations in PT Unilever Indonesia's Sustainability Report: A Semiotic Analysis

16 - 22 Nurhikmah Dewi Anugrah, Aunneke J Paembonan, Zuhalwah Yuliah Ilham, Darwis Said, Nadhirah Nagu

The Effect of Audit Tenure, Company Growth, and Leverage on Audit Fees

23 - 35 Pradita Widi Aryani, Ni Nyoman Alit Triani

Macroeconomic Determinants of the Indonesian Composite Stock Price Index

An ARDL Approach (2016-2025)

36 - 49 Siti Syefira Salsabila , Al’an Falina Rizkya, Rizke Maulina , Nuresti Supartini , Gusganda Suria Manda

The Effects of ROA, ROI, and Company Size on Audit Delay among IDX Companies Sanctioned for Late 2025 Interim Reporting

50 - 62 Septian Ade Saputra, Syakieb Arsalan

Altman Z-Score Analysis in Predicting Financial Distress and Its Impact on Firm Value

Evidence from Property Sector Companies Listed on the Indonesia Stock Exchange (2022–2024)

63 - 76 Muhammad Figo Yosawiyata, P. Pujiono

Carbon Management Accounting, Profitability, and Carbon Tax Intensity

The Moderating Role of the Energy Mix

77 - 97 Adinda Dwika Rahma, W. Widyasari

The Moderating Role of Leverage on Earnings Per Share, Company Size, Liquidity, and Activity on the Financial Performance of Manufacturing Companies in 2019-2024

98 - 107 Ali Fikri, G. Gusni

The Role of Political Connections and Management Risk Appetite on Financial Distress in the Indonesian Banking Sector

108 - 122 Moh. Ridwan Pamungkas, Intan Kurnia Permatasari

The Impact of the Increase in Tobacco and Electronic Cigarette Excise on State Revenue

123 - 133 Dea Retno Putri, Tony Sudirgo

The Effects of Institutional Ownership, Managerial Ownership, Audit Committee, Gender Diversity, and Profitability on Carbon Emissions Disclosure

134 - 147 Shafira Syauqina Munifah, Erma Setiawati

The Role of the Shariah and Intangible Assets in Managing Cost of Debt and Enhancing Competitiveness across the Corporate Life Cycle

148 - 162 Diana Hasyim, Nurul Wardani Lubis, Ahmad Hidayat, Riza Indriani, Edison Parulian