Vol 8, No 1 (2025)

January Edition

DOI: https://doi.org/10.24198/jaab.v8i1

Table of Contents

The effect of company size and inventory intensity on tax aggressiveness with political connections as a moderating variable in agricultural sector companies listed on the BEI for the period 2019-2023
Dewi Amalia Cipta Pratama, Nurul Rusdiansyah, Dania Meida Rosyidah, Heliani Heliani
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1-20
The impact of intellectual capital on earnings management across the firm life cycle: A study of manufacturing companies listed on the IDX from 2020 to 2023
Ashila Taqiyya Ruzami, Nanny Dewi Tanzil
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21-34
The impact of carbon disclosure on firm value: Examining the role of institutional ownership in the energy sector
Hendra Arie Rachmadhika, Amrie Firmansyah
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35-47
The impact of CSR disclosure, audit committees, independent commissioners, and managerial ownership on corporate value: An empirical study of basic materials sector companies listed on the Indonesian stock exchange
Friska Nabila Dewi, Roebiandini Soemantri
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48-63
The effect of working capital management and capital structure on firm value through profitability as a mediating variable in manufacturing companies during the COVID-19 pandemic
Dinda Puspita Sari, Prima Yusi Sari, Adisti Gilang Cempaka
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64-75
Sustainability reporting quality: The effect of good corporate governance, gender diversity, and company age
Azhura Nawwaf Amatullah, Harry Suharman, Faoziah Ulfah Fatmawati
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76-89
Analysis of smart governance in tax digitalization in Bandung city (a case study of e-Satria application)
Regina Fauzia Adisa, Sri Mulyani
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90-102
The influence of board gender diversity, cultural background, expertise, and experience on product responsibility performance and its implications for company growth: A study in 5 ASEAN countries
Najla Bamumin, Sofik Handoyo
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103-116