Vol 12, No 2 (2025)

September 2025

Table of Contents

Articles

Corporate Governance Moderation in the Relationship between Compliance, Strategy, and Audit Quality on Tax Avoidance
Tamrin Lanori, Yudhistira Adwimurti, Sabar Pardamean Lumbantobing
PDF
219-242
Exploring Global Trends in Whistleblowing Intention: A Two-Decade Systematic Bibliometric Review in Accounting and Governance
Putu Novia Hapsari Ardianti, Ni Luh Putu Wiagustini, Ni Made Dwi Ratnadi, Ni Putu Sri Harta Mimba
PDF
243-266
Corporate Social Responsibility in Family-Controlled Firms: A Moderated Study of Slack Resources in Indonesian Manufacturing
Hery Haryanto, Hesniati Hesniati, Badra Maitri
PDF
267-282
The Impact of Auditor Characteristics on Key Audit Matters Disclosure in Indonesian Listed Companies
Selfiah Kusumawati, Novrys Suhardianto
PDF
283-302
Examining the Impact of Board of Directors on Sustainability Performance: The Role of Board Size and Meetings
Erlang Dwi Septian, Andrey Hasiholan Pulungan, Selfi Nurcholifah
PDF
303-324
Do Family-Owned Firms Behave More Responsibly? Examining the Effect of CSR on Tax Avoidance
Aljufri Aljufri, Rizqa Anita, Niken Pardede, Muhammad Rasyid Abdillah, Nor Balkish Zakaria
PDF
325-340
Determinants of Digital Technology Adoption in Indonesian Government: A Cross-Sectional Study of Government Accountants
Mis Fertyno Situmeang
PDF
341-366
Integrated Reporting Disclosure and Firm Value: The Moderating Role of Audit Tenure in ASEAN-5 Countries
Ghifari Robby Maulana, Tito IM. Rahman Hakim, Erfan Muhammad, Frida Fanani Rohma
PDF
367–390