Vol. 14 No. 1 (2025)

DOI: https://doi.org/10.15294/aaj.v14i1
Published: 2025-06-01

Articles

  • Sustainability Reporting as a Catalyst: Investigating the Mediating Path Between Corporate Characteristics and SDGs

    Luluk Muhimatul Ifada, Lathfia Arrosikha Chafsya (Author)
    1-11
    Article ID 9092
    DOI: https://doi.org/10.15294/aaj.v14i1.9092

  • Do Carbon Emission Reporting and Carbon Trading Policies Improve Corporate Business Sustainability?

    Setu Setyawan, Ahmad Juanda, Lia Candra Inata (Author)
    12-20
    Article ID 15208
    DOI: https://doi.org/10.15294/aaj.v14i1.15208

  • Corporate Social Responsibility Performance in the Environmental Sector: Role of Board Directors and Foreign Ownership

    Devi Safitri, Yuneita Anisma, Yusralaini Yusralaini, Arumega Zarefar (Author)
    21-33
    Article ID 19131
    DOI: https://doi.org/10.15294/aaj.v14i1.19131

  • Empirical Analysis on the Elements of a Good Tax System and Tax Compliance in Nigeria

    Adeyemi Samuel Sopekan, Taiwo Azzezz Olaniyi, Edosa Joshua Aronmwan, Ayodeji Hakeem Adegboyega (Author)
    34-43
    Article ID 8242
    DOI: https://doi.org/10.15294/aaj.v14i1.8242

  • Political Connection, Gender Diversification, and Firm Performance: The Moderating Role of Good Corporate Governance

    Yovita Sari, Ali Sandy Mulya (Author)
    44-55
    Article ID 15869
    DOI: https://doi.org/10.15294/aaj.v14i1.15869

  • The Effect of Non-Executive Directors and Institutional Ownership on Firm Size: The Role of Audit Committee as a Moderating Variable

    Retnoningrum Hidayah, Dwi Ratmono (Author)
    56-67
    Article ID 22553
    DOI: https://doi.org/10.15294/aaj.v14i1.22553

  • Do Independent Commissioners and Ownership Structure Influence Sustainability Report Disclosure in Indonesia?

    Avi Atmalistya Pratitarari, Setianingtyas Honggowati (Author)
    68-79
    Article ID 7299
    DOI: https://doi.org/10.15294/aaj.v14i1.7299