Published: March 1, 2026

Articles

ENVIRONMENTAL PERFORMANCE AS A MEDIATOR BETWEEN CHIEF EXECUTIVE OFFICER CHARACTERISTICS AND FINANCIAL PERFORMANCE

10.31258/current.7.1.1-14
1-14 Salsa Shabrina Ramadianti, Romli Romli
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32

GREENHOUSE GAS DISCLOSURE, ENVIRONMENTAL PERFORMANCE, AND FIRM VALUE: EVIDENCE FROM INDONESIAN MINING FIRMS

10.31258/current.7.1.15-32
15-32 Delisa Lestasi, Baihaqi Baihaqi
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39

ENHANCING FISCAL TRANSPARENCY AND ACCOUNTABILITY THROUGH IPSAS IN TIMOR-LESTE

10.31258/current.7.1.33-46
33-46 Brandolinda Estela dos Santos Maia, Nanda Ayu Wijayanti
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28

INVESTMENT FOMO AND EMOTIONAL BIAS SHAPING GENERATION Z's STOCK INVESTMENT INTENTIONS

10.31258/current.7.1.47-61
47-61 Muhammad Zaidan, Sugianto Sugianto, Abdul Kahar, Muhammad Ilham Pakawaru
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46

ARTIFICIAL INTELLIGENCE, BIG DATA, AND AUDIT PROCESS EFFECTIVENESS UNDER UTAUT IN PUBLIC ACCOUNTING FIRMS

10.31258/current.7.1.62-76
62-76 Azkia Hariyani, M. Adrian Muluk
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ENVIRONMENTAL MANAGEMENT ACCOUNTING, GREEN INNOVATION, AND ENVIRONMENTAL PERFORMANCE IN BATIK MSMES

10.31258/current.7.1.77-92
77-92 Cahyaning Fitri Wulan Utami, Marita Kusuma Wardani
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INTERNAL CONTROL MECHANISMS AND FINANCIAL SUSTAINABILITY IN INDONESIAN LOCAL GOVERNMENTS

10.31258/current.7.1.93-106
93-106 Grayesta Paundanan, Tenripada Tenripada, Latifah Sukmawati Yunia, Andi Chairil Furqan, Fajar Gilang Yudistira
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42

KEY DETERMINANTS DRIVING AUDITEE SATISFACTION-TECHNICAL AUDIT DOMINANCE AND RESPONSIVENESS BACKFIRE IN MALUKU

10.31258/current.7.1.107-121
107-121 Theophilia Fina Febrione Leiwakabessy, Trisna Sary Lewaru, Dwi Kriswantini, Hempry Putuhena, M Rifkhi Fauzan
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29

MONEY ATTITUDE AND FINANCIAL BEHAVIOR TO SUPPORT THE FINANCIAL WELL-BEING OF SMES IN WEST SUMATRA

10.31258/current.7.1.122-136
122-136 Fivi Anggraini, Nengsih Sri Wahyuni, Yunilma, Nurhuda
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15

STRATEGIC PLANNING AND GREEN FINANCE IN ENHANCING SUSTAINABILITY PERFORMANCE OF VILLAGE-OWNED ENTERPRISES

10.31258/current.7.1.137-153
137-153 Reza Septiana Saputri, Yesi Mutia Basri
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19

DO POLITICAL CONNECTIONS MODERATE GOVERNANCE EFFECTS ON FIRM VALUE?

10.31258/current.7.1.157-170
154-170 Wales Heriadi, Kamaliah Kamaliah, Vera Oktari
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HOW CORPORATE GOVERNANCE AND FINANCIAL POLICY SHAPE FIRM VALUE

10.31258/current.7.1.171-182
171-182 Helis Safitri Purwanti Ningsih, Enni Savitri, Meilda Wiguna
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24

MANAGEMENT CONTROL SYSTEMS IN ESG-BASED GOVERNANCE: MAPPING RESEARCH STREAMS AND FUTURE DIRECTIONS.

10.31258/current.7.1.183-197
183-197 Halimahtussakdiah Halimahtussakdiah, Eny Wahyuningsih
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GREEN HUMAN RESOURCE MANAGEMENT, SUSTAINABILITY, AND COMPETITIVE PERFORMANCE IN LQ45 FIRMS

10.31258/current.7.1.198-214
198-214 Karsam Karsam
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DO GOVERNMENT EFFECTIVENESS AND BUDGET TRANSPARENCY AFFECT DECENT WORK AND ECONOMIC GROWTH GLOBALLY?

10.31258/current.7.1.215-228
215-228 Moh. Rafli, Rahma Masdar, Andi Chairil Furqan, Muhammad Ilham Pakawaru
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CAN FIRMS' GROWTH MODERATE CSR DISCLOSURE, INSTITUTIONAL OWNERSHIP, AND FINANCIAL DISTRESS TOWARDS CORPORATE TAX AVOIDANCE?

10.31258/current.7.1.229-244
229-244 Abela Putri Anasyah; Badingatus Solikhah
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WHEN GOVERNANCE MATTERS: HOW GOOD CORPORATE GOVERNANCE CONDITIONS FINANCIAL DISTRESS IN INDONESIAN BANKS

10.31258/current.7.1.245-259
245-259 Novita Indrawati, Edfan Darlis, Hariadi Yasni
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AUDIT REPORT LAG UNDER TIGHTENED REGULATIONS: EVIDENCE FROM INDONESIA’S CONSUMER NON-CYCLICALS

10.31258/current.7.1.257-270
257-270 Adrian Handa, Andreas Andreas
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PREVENTING FRAUD IN LOCAL GOVERNMENT: THE MODERATING ROLE OF INTERNAL CONTROL

10.31258/current.7.1.271-291
271-291 Bangkit Aknico Priyangga, Vince Ratnawati, Taufeni Taufik
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EXPLAINING EARNINGS MANAGEMENT THROUGH DIGITAL LITERACY, ESG, AND MANAGEMENT DEMOGRAPHICS

10.31258/current.7.1.292-312
292-312 Putri Nabila Musfi
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21