Vol. 5 No. 2 (2026)

Articles

• Sustainability reporting, liquidity, and audit report lag: Evidence from Indonesian mining companies

  Nathania Rachel Queen Rondonuwu, Jullie Jeannete Sondakh, ⁠Anneke Wangkar

  81-91

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• Does managerial ownership moderate the effect of firm value and corporate social responsibility disclosure on tax avoidance? Evidence from Indonesian Food and Beverage Companies

  Michael Stefanus Marentek, Sonny Pangerapan, Priscillia Weku

  92-106

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• The influence of digital financial literacy and financial technology on managerial performance in Vapestores

  Erlangga Defry Sutardjo, Jullie J. Sondakh, Djeini Maradesa

  107-118

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• Financial literacy and digital accounting information systems: Their effect on financial reporting accountability in the Catholic Church

  Natasha Maria Angela Pontoh, Agus T. Poputra, Robert Lambey

  119-132

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• Sustainability disclosure as a mediator: The effects of profitability, leverage, and institutional ownership on firm value in Indonesian Banking (2021–2024)

  Anggya Julliet Jennyver Mangundap, Jullie Jeannete Sondakh, Hendrik Gamaliel

  133-146

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• Intellectual capital and firm performance in the Indonesian banking sector: A post-pandemic reassessment

  Abygail Flower Sigar, Agus T. Poputra, Lidia M. Mawikere

  147-157

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