Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025

View Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Published: 2025-10-31

Articles


  • When Liquidity and Governance Shape Firm Value: Evidence from Indonesia’s Consumer Non-Cyclicals Sector

    Endraria Endraria, Yusar Sagara
    1063-1072
    DOI: https://doi.org/10.37641/jiakes.v13i5.4165

  • The Role of Sustainability Reports, Earnings Quality, And Company Size In Determining Company Value

    Kusuma Dewi, Annisa Kamilani, Tri Marlina, Triandi Triandi
    1073 - 1079
    DOI: https://doi.org/10.37641/jiakes.v13i5.4679

  • Preventing Cyber Crime Through Awareness, Use of Technology and Facilitating Conditions: Theory of Planned Behavior Perspective

    Hendi Prihanto, Usmar, Prisila Damayanti
    1079-1092
    DOI: https://doi.org/10.37641/jiakes.v13i5.3985

  • Operational and Externality Risk Management on Cooperative Performance: Moderating Role of Good Governance in Indonesia

    Dwi Juwita Sulistyaningsih, Lindrianasari
    1093-1104
    DOI: https://doi.org/10.37641/jiakes.v13i5.4108

  • Fiscal Distress: The Role of Budget Policy in Local Government

    Robinson Robinson, Vika Fitranita, Ratih Astiakurnia Putri, Andi Ihsan Triputrajaya, Irman Puansah
    1105-1114
    DOI: https://doi.org/10.37641/jiakes.v13i5.3972

  • Exploring Ethical Decision-Making in Forensic Accounting: Professional Moral Agency amid Corporate Scandals

    Pilipus Ramandei, Faisal, Marjono, Panji Putranto, Dewi Saptantinah Puji Astuti
    1115-1124
    DOI: https://doi.org/10.37641/jiakes.v13i5.3777

  • Behavioral Biases in Corporate Tax Compliance in Indonesia: The Moderating Role of Culture and Digital Technology

    Bachtiar Dewantara, Nugraha, Disman, Maya Sari, Muhamad Arief Ramdhany
    1125-1138
    DOI: https://doi.org/10.37641/jiakes.v13i5.4017

  • The Effect of Carbon Emissions Disclosure, Earnings Management, Information Asymmetry, and Leverage on the Cost of Equity

    Devi Oktaviyanti, Herlin Tundjung Setijaningsih, Faris Kasenda
    1139-1152
    DOI: https://doi.org/10.37641/jiakes.v13i5.4003

  • The Effects of Hedging, Leverage, Profitability, Liquidity, and Capital Intensity on Tax Aggressiveness Moderated by Company Size

    Amin Wijoyo, Steven Imanuel, Bryan Goodwin, Steven Wiryajaya
    1153-1164
    DOI: https://doi.org/10.37641/jiakes.v13i5.4126

  • The Influence of ESG and Investment on Equity Ratio on Firm Value in the ASEAN Mining Sector

    Dina Hastalona, Isfenti Sadalia
    1165-1174
    DOI: https://doi.org/10.37641/jiakes.v13i5.3692