Vol 18, No 1 (2025)

Jurnal Akuntansi Bisnis

Table of Contents

Articles

FIXED ASSETS OPTIMIZATION TO INCREASE RECURRING INCOME IN THE PROPERTY AND REAL ESTATE SECTOR
Meliana Kristin Ongkowijoyo, Cliff Kohardinata
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1-21
BEST SUSTAINABILITY PRACTICES WITH SUSTAINALYTICS: INSIGHTS FROM IDX ESG STAR COMPANIES
Ririn Breliastiti, Johanes Fernandes Andry, Francka Sakti Lee, Catheryn Iona Nelson
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22-41
INFORMATION ASYMMETRY, EARNINGS AGGRESSIVENESS AND COST OF EQUITY: THE MODERATING ROLE OF INVESTOR PROTECTION
Erika Febriyanti, Komala Ardiyani, Andi Kushermanto, Akhmad Samsul Ulum
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42-66
INFLUENCE OF CENTRAL GOVERNMENT TRANSFER FUNDS AND REVENUE REGIONAL ORIGINS ON GOVERNMENT CAPITAL EXPENDITURE DISTRICT OF WEST SULAWESI PROVINCE
Nur Amina, Nirwana Nirwana, Darmawati Darmawati
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67-89
THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY REPORTING AND ENVIRONMENTAL EXPENDITURES ON FINANCIAL PERFORMANCE
Imas Tria Juniartin, Seto Satriyo Bayu Aji
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90-109
RELIGIOSITY AND ETHICAL BEHAVIOR AS DETERMINANTS OF WHISTLEBLOWING INTENTION AND PERFORMANCE IN THE IMPLEMENTATION OF CLEAN AND SERVING BUREAUCRATIC AREA
Gigih Jati Mahesa, Stephana Dyah Ayu Ratnaningsih
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110-125
THE EFFECT OF CAPITAL EXPENDITURE, ENVIRONMENTAL PERFOMANCE, ENVIRONMENTAL MANAGEMENT SYSTEM, INSTITUTIONAL OWNERSHIP AND INDEPENDENT BOARD OF COMMISSIONERS ON CARBON EMISSION DISCLOSURE
Lilla Desvita, Yusro Rahma
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126-145
THE EFFECT OF GREEN ACCOUNTING AND INTELLECTUAL CAPITAL ON FIRM VALUE WITH BUSINESS STRATEGY AS A MODERATION VARIABLE
Siska Dila Kusmawati, Nur Anisah
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146-164