Vol. 9 No. 2 (2025): December

Articles

• The Influence of Carbon Emission Disclosure, Intellectual Capital, and Independent Commissioners on Firm Value

  Leonardo Ivan Lasmana, Veny Veny

  146-159

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• Determinants of Price to Earnings Ratio: An Empirical Analysis

  Veny Veny, Vianty Adella Santo, Ester Faulina Siagian, Electra Miracle Edgar

  160-169

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• Expansion of Micro, Small and Medium Enterprises in Surabaya City: The Role of Financial Management and Digital Finance Inclusion

  Chandrawati Dasuba, Oryza Tannar

  170-184

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• The Effect of Green Accounting, CSR, Growth Opportunity, and Capital Structure on Firm Value

  Stevany Stevany, Dedi Haryadi

  185-200

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• Transfer Pricing, Political Connection, and Tax Avoidance: An Empirical Study on Energy Companies in Indonesia

  Alfina Farasandi, Agoestina Mappadang

  201-222

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• The Influence of Corporate Governance on Investment Efficiency: The Role of Board Members, Audit Quality, and Institutional Ownership in Indonesia

  Widijaya Widijaya, Siska Morales

  223-244

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• Designing an Integrated Waste Levy Payment System to Increase Local Own-Source Revenue

  Dharmawan Iqbal Akbar, Firman Rato Risky, Aditya Arisudhana

  245-263

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• An Exploratory Study on Bitcoin Valuation: Identifying Relevant Methods in Valuing Bitcoin as a Crypto Asset

  Sony Hartono, Roby Syaiful Ubed, Riko Riandoko, Irfan Nabhani

  264-278

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• The Impact Of Ownership Structure And Control Variables On Earnings Management: A Case Study With Dividend Payout As A Moderating Variable

  Mardianto Mardianto, Sheren Maharani

  279-301

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• Capital Structure, Investment Decisions, and ESG on Firm Value: The Moderating Role of Profitability

  Adelia Divanda Azwardi, Tantina Haryati

  302-315

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• The Effect Of Budget Participation, Target Clarity, And Management Control System On Managerial Performance Of Port Service Company In Surabaya

  Cherry Novia Cantika, Tituk Diah Widajantie

  316-333

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• The Effect Of Financial Literacy, Financial Attitude, And Self-Control On Saving Behavior Of E-Wallet Users

  Intan Dewi Maharani, Tituk Diah Widajantie

  334-349

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• The Effect of Good Corporate Governance and Earnings Management on Audit Report Lag

  Anike Putri, Muhamad Fadli Nur Insan, Elok Faiqoh Himmah, Johannes Kristian Siregar

  350-367

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• Whistleblowing System, Internal Control, Human Resources Competence on the Prevention of Village Fund Fraud

  Gagas Pratasona, Nugraeni Nugraeni

  368-380

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• Financial Literacy, Financial Attitudes, Hedonism Lifestyle on Financial Management Behavior of Accounting Students of Surabaya City State University

  Khiftia Rachmah Hidayah, Tituk Diah Widajantie

  381-393

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• The Effect of ESG and Green Accounting Disclosure on Corporate Value in the Technology Sector: The Role of Company Size Moderation

  Yusti Deka Pertiwi, Amir Indrabudiman

  394-411

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• Related Party Transactions, Earnings Management, and Transfer Pricing in Influencing Tax Avoidance: The Role of Company Size

  Saiful Haq, Dede Sunaryo, Erli Auliana Cahyani, Amalia Indah Fitriana, Mikrad Mikrad

  412-427

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