DOI: https://doi.org/10.35315/dakp.v15i1

Published: 2026-05-20

Articles

Role of Environmental, Social, and Governance (ESG) on the Effect of Financial Performance on Firm Value: Understanding Types of Statistical Moderation

Fransiskus Eduardus Daromes, Robert Jao, Bryan Ichiro Synarso

1-23

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Pengaruh Pengungkapan Emisi Karbon, Eco-Efficiency, dan Inovasi Hijau Terhadap Nilai Perusahaan Pada Perusahaan Sektor Energi di Indonesia

Arda Raditya Tantra, Bulan Karima Nurani, Dewi Ari Ani

24-34

pdf (Bahasa Indonesia)

Fraud Heptagon dalam Analisis Kecurangan Pelaporan Keuangan pada Badan Usaha Milik Negara

Halimatus Sakdiah, Novita Weningtyas Respati

35-50

pdf (Bahasa Indonesia)

The Contingent Impact of Integrated Reporting on Cost of Equity: Evidence from Good Corporate Governance Moderators in Indonesia

Johanna Jono Sia, Weli Weli

51-63

pdf

Integration Of Leverage Mediation With Internal Audit Compliance and Determination of Corporate Tax Avoidance Mechanisms

Etik Ipda Riyani, Yudhi Prasetiyo, Novta Winkey Pradana

64-83

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Mengukur Profitabilitas Bank Melalui Risk Profile, Good Corporate Governace, Earning and Capital (RGEC): Peran Outstanding Kredit (Studi Kasus Pada BPR dan BPRS di Semarang)

A case study of Rural Banks (BPR) and Sharia Rural Banks (BPRS) in Semarang City registered with the OJK from 2020 to 2024

Dhara Yulita Mahsa Savero, Maria Goretti Kentris Indarti

84-103

pdf (Bahasa Indonesia)