Published: 2026-07-20

Articles

Research Trends in Governance, Risk and Compliance (GRC)

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

Kalmet Nehru, Fitriana Dachlan, Rachmat Agus Santoso

01 - 15

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

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

16 - 22

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

Pradita Widi Aryani, Ni Nyoman Alit Triani

23 - 35

Macroeconomic Determinants of the Indonesian Composite Stock Price Index

An ARDL Approach (2016-2025)

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

36 - 49

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

Septian Ade Saputra, Syakieb Arsalan

50 - 62

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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)

Muhammad Figo Yosawiyata, P. Pujiono

63 - 76

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Carbon Management Accounting, Profitability, and Carbon Tax Intensity

The Moderating Role of the Energy Mix

Adinda Dwika Rahma, W. Widyasari

77 - 97

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

Ali Fikri, G. Gusni

98 - 107

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

Moh. Ridwan Pamungkas, Intan Kurnia Permatasari

108 - 122

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

Dea Retno Putri, Tony Sudirgo

123 - 133

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

Shafira Syauqina Munifah, Erma Setiawati

134 - 147

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

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

148 - 162

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The Digital Transformation of Accounting Information Systems

A Systematic Literature Review of Emerging Technologies, Organizational Capabilities, and Future Research Directions

N. Nurani, Andi Syarifuddin, Achmad Zulkarnaen Zaenal, Abdul khalik, Dewi Sartika

163 - 176

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The Effect of Profitability, Liquidity, and Activity Ratios on Financial Distress with Managerial Ownership as a Moderating Variable

Rizky Anugrah Yuwinsyah Nur Pratama, Nella Yantiana, Djunita Permata Indah

177 - 190

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Improving the Quality of Islamic Stock Prediction in the Indonesian Islamic Stock Index Using Deep Learning with Long Short-Term Memory Modeling

Cici Aryansi Quilim, F. Fauzi, Rahmawati Dandel

191 - 204

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