Vol. 9 No. 2 (2025): DECEMBER 2025: Article in Progress

View Vol. 9 No. 2 (2025): DECEMBER 2025: Article in Progress

DOI: https://doi.org/10.33603/jka.v9i2

Published: 2025-12-07

Board Gender Diversity as A Moderator in The Effect of ESG Performance on Systematic Risk

Fivi Anggraini, Ferli Meidiana Cahyati, Dwi Fitri Puspa, Meihendri, Aza Azlina Md Kassim

1-19
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From Strategy and ESG to Shareholder Value: The Mediating Role of Sustainable Financial Performance and The Moderating Effect of Shariah Value Added in Indonesia

Agung Budi Sulistiyo, Novi Wulandari Widiyanti, Imamatin Listya Putri, Muhammad Miqdad

20-44
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Tax Avoidance And Firm Value: Unveiling The Role of Information Asymmetry

Amanda Fitriyani, Nurul Aisyah Rachmawati

45-62
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Budgetary Slack Behavior: The Effect of Organizational Commitment, Organizational Culture, and Environment Uncertainty

Mukhtaruddin, Hendra Susanto, Zahratunnisa, Asfeni Nurullah

63-82
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The Influence of Operational Risk, Credit Risk, and Liquidity Risk on Firm Performance

Eduard Ary Binsar Naibaho, Fikram Ali Rachman

83-99
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Leverage, Accounting Conservatism, and Tax Avoidance: The Moderating Role of Sales Growth Capability

Ni Putu Budiadnyani, Putu Pande R. Aprilyani Dewi, Putu Sri Arta Jaya Kusuma

100-117
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