Vol. 12 No. 1 (2026): Volume 12 Nomor 1 April 2026

Articles

• Determinant of Digital Leadership on Business Success and Sustainability Performance: A Systematic Literature Review

  Kevin Theryo, Yansen Yasanando Setiawan, Ricky Ongko, Edward Edward, Muhammad Fawwaz

  1-19

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• The Strategies Role of Tax Management Effectiveness in Corporate Tax Compliance: Financial Condition, Tax Understanding, and Tax Awareness

  Anova Pepsy Kriswardhani, Wiwik Lestari

  20-44

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• Determinants of Financial Distress in Basic Materials Companies: Evidence from Indonesian Listed Firms

  Jayla Alanna, Sulis Rochayatun

  45-62

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• Profitable Dividend Yield Investment Strategy: Empirical Evidence from Indonesian Stock Exchange

  Aditya Achmad, Dahyang Ika Leni Wijayani, Isra Misra

  63-79

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• Analysis of Factors Affecting Audit Quality at The Bogor District Inspectorate: The SEM-PLS Approach

  Lia Dahlia Iryani, Aisyah Abdul Rahman, Winwin Yadiati

  80-102

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• Environmental Strategy and Investor Response: The Role of Green Innovation, Green Strategy and Carbon Strategy in Determining Cumulative Abnormal Returns

  Ursulah Diana Fitriani, Jesica Handoko

  103-123

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• What Drives Firm Value in Capital-Intensive Industries? Evidence from Energy and Basic Materials Firms in Indonesia and Malaysia

  Anin Dyah Luthfiani, Fitri Romadhon, Alfiana Fitri

  124-143

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