Vol 19, No 2 (2026)

Table of Contents

Articles

CEO CHARACTERISTICS AND ESG DISCLOSURE
Sintya Azri, Annisaa Rahman
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WHO'S WATCHING? THE ROLE OF OWNERSHIP AND MEDIA IN DRIVING CARBON EMISSION DISCLOSURE
Intan Permata Sari, An Nurrahmawati
ENVIRONMENTAL ACCOUNTABILITY PERCEPTION AS A MEDIATOR OF THEORY OF PLANNED BEHAVIOR ON SUSTAINABLE CONSUMPTION OF GENERATION Z
Sulfan Hedi, Abin Suarsa Suarsa, Mahamadaree Waeno
BEHAVIOR INTENTION IN USING THE DDTC-TAXATION INFORMATION PLATFORM: AS A SOURCE OF TAX LITERATURE FOR COLLEDGE STUDENTS
Mirza Maulinarhadi Ranatarisza, Helmy Renaldy
DETERMINANTS OF IPO UNDERPRICING ON THE INDONESIA STOCK EXCHANGE: A QUANTILE REGRESSION APPROACH FOR THE PERIOD 2021-2025
Leo Kristianto, Lufina Mahadewi
THE EFFECT OF PRUDENCE, PROFIT GROWTH, CAPITAL STRUCTURE, AND MANAGERIAL ABILITY ON SUSTAINABLE EARNINGS
Nadia Putri, Desrir Miftah
HOW BOARD DIVERSITY SHAPE TAX AVOIDANCE: EVIDENCE ON THE MEDIATING ROLE OF EARNINGS MANAGEMENT
Shirley Wijaya, Yeterina Widi Nugrahanti
THE EFFECT OF GREEN ACCOUNTING, MATERIAL FLOW COST ACCOUNTING AND ENVIRONMENTAL DISCLOSURE ON SUSTAINABLE DEVELOPMENT GOALS (SDGS)
Dinda Anggraeni, Reni Astuti