Vol 12, No 1 (2025)

March 2025

Table of Contents

Articles

The Moderating Effect of Firm Size on the Relationship Between Environmental, Social, and Governance Factors and Firm Value: Evidence from Asia
Leni Yuliyanti, Ikin Solikin, Disman Disman, Dendi Mulyana
PDF
1-20
Unlocking Profitability: How CSR Practices Drive Financial Performance Through Green Innovation
Hery Haryanto, Cindy Hartono, Hesniati Hesniati
PDF
21-40
Accountability in Infaq Fund Management: The Case of Jogokariyan Mosque
Muh. Nur Arif, Bernadia Linggar Yekti Nugraheni
PDF
41-64
Is Audit Quality at Risk in the Covid-19 Era? The Moderating Role of Client Complexity
Michelle Thalia, Antonius Herusetya
PDF
65-88
Institutional Ownership and Corporate Sustainable Growth: Insights from the Indonesian Banking Sector
Amrie Firmansyah, Nafis Dwi Kartiko
PDF
89-110
Sustainable Bonds in Indonesia: A Systematic Literature Review and Future Prospects
Fatwasari Soeratno Putri
PDF
111-132
The Role of Auditor Characteristics in Key Audit Matters Disclosures: Evidence from Indonesian Listed Manufacturing Companies
Khairul Insan Al Amin, R. R. Sri Handayani
PDF
133-152
When Control Backfires: The Double-Edged Role of Management Control Systems in Environmental Capabilities and Environmental Management Accounting Practices
Nilam Kemala Odang, Indah Murni, Khusnul Afifah Zharaura, Yongky Teguh Setiaji
PDF
153-174
Islamic Governance in Village Financial Management in Indonesia: Lessons from Lobuk Village of Madura Island
Achdiar Redy Setiawan, Murni Yusoff Yusoff
PDF
175-198
Developmental Benefits of Corruptible Governance where Transparency and Accountability are Held in Dissimulation: The Case of Nigeria
Jeremiah Johnson O. OBERA
PDF
199-218