Vol 25, No 2 (2025)

DOI: http://dx.doi.org/10.20961/jab.v25i2

Table of Contents

Article

Audit Committee Characteristics and Financial Restatements: Evidence from Two-Tiered System
Melyana Handoko, Tarsisius Renald Suganda, Rino Tam Cahyadi
PDF
180-199
Tata Kelola dan Kedinamisan Lingkungan sebagai Determinan Kinerja Startup: Peran Moderasi Keunggulan Kompetitif
Yuha Nadhirah Qintharah
PDF
200-224
Transformasi Digital dan Kinerja Keuangan: Bukti Empiris dari Bank yang Terdaftar di Bursa Efek Indonesia
Putri Shafira, Evi Gantyowati
PDF
225-239
Tracing the Evolution of Carbon Tax Research: A Bibliometric Analysis of Global Publication Trends
Siti Maghfiroh, Aprilia Nastiti Rahayu
PDF
240-255
Management Entrenchment and Intellectual Capital: Their Role in Driving Financial Statement Fraud in Indonesian SOEs
Diana Witosari, Bandi Bandi
PDF
256-274
Perceived Personal Cost and Whistleblowing Intention: Testing a Multi-Moderation Model
Tito IM. Rahman Hakim, Prasetyono Prasetyono, Rifki Aprillah Saleh, Ravid Nur Wahid
PDF
275-299
Pendeteksian Suap di Lembaga Sektor Publik Indonesia: Peran Audit Investigasi dan Big Data
Briyan Efflin Syahputra, Anggit Esti Irawati
PDF
300-318
Board Gender Diversity And Its Impact On The Performance Of Responsible Investing Mutual Fund
Rizki Anggraeni, Cynthia Afriani Utama
PDF
319-333
DO ESG RATINGS DRIVE STOCK PERFORMANCE? AN EMPIRICAL STUDY OF INDONESIAN LISTED FIRMS
Nur Imamah, Nur Imamah, Layyin Nafisa Arifin, Ari Darmawan, Ari Darmawan, Irwan Trinugroho, Irwan Trinugroho, Aurence Dea Krissanti, Aurence Dea Krissanti
PDF
334-351
Hubungan U-Shaped antara Kinerja ESG dan Profitabilitas Perusahaan Sektor Manufaktur di Indonesia
Kurniawan Bagas, Hermanto Siregar, Tony Irawan, Tanty Novianti
PDF
352-373