Vol. 29 No. 2 (2025): May 2025

Articles

• Profitability in Linking Governance Structure and Firm Value

  Dini Wahjoe Hapsari, Roy Budiharjo, Dudi Pratomo, Hanif Yazid

  206 - 224

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  DOI : https://doi.org/10.24912/ja.v29i2.2421
  

• Accounting Understanding and IT Utilization in Improving Financial Report Quality

  Hari Setiyawati, Puji Rahayu, Dien Noviany Rahmatika, Dewi Indriasih

  225 - 246

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  DOI : https://doi.org/10.24912/ja.v29i2.2783
  

• ESG Factor and Cost of Capital: What Do We Know?

  Senna Dwi Renata Putri, Lauw Tjun Tjun

  247 - 268

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  DOI : https://doi.org/10.24912/ja.v29i2.2785
  

• From Awareness To Adoption: Behavioral Of ICT Adoption To Quality Reporting

  Aldila Dinanti, Indira Januarti, Rr. Sri Handayani

  269 - 292

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  DOI : https://doi.org/10.24912/ja.v29i2.2824
  

• Factors Affecting Sticky Cost in Non-cyclical Consumer Companies in Indonesia

  Monifa Nirely Wijaya, Diana Frederica

  293 - 311

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  DOI : https://doi.org/10.24912/ja.v29i2.2798
  

• The Effect of Green Accounting and Green Intellectual Capital on Profitability

  Meily Surianti, Michelle Theresa Hutagalung

  312 - 335

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  DOI : https://doi.org/10.24912/ja.v29i2.2841
  

• The Role of Internal Control Systems in Enhancing Local Financial Report Accountability

  Yaya Sonjaya, Sri Iswati, Muslim Muslim

  336 - 358

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  DOI : https://doi.org/10.24912/ja.v29i2.2927
  

• Real Earnings Management: Study on Manufacturing Sector

  Rezki Zurriah, Masta Sembiring, Siti Aisyah Siregar

  359 - 376

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  DOI : https://doi.org/10.24912/ja.v29i2.2911
  

• Optimizing Corporate Environmental Performance Through Green Process Innovation: An Approach to Business Sustainability

  Ira Ningly, Sari Rahmadhani

  377 - 399

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  DOI : https://doi.org/10.24912/ja.v29i2.2895
  

• Motivation and Risk Behind Financial Statement Fraudulence Using Fraud Theory

  Nico Alexander, Novia Wijaya, Friska Firnanti

  400 - 425

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  DOI : https://doi.org/10.24912/ja.v29i2.2926