Vol. 15 No. 1 (2026)

DOI: https://doi.org/10.15294/aaj.v15i1
Published: 2026-09-04

Articles

  • Why Innovation Matters More Than Disclosure for Firm Value in Indonesian ESG Leaders?

    Rintan Nuzul Ainy, Navaya Helena, Lu’lu’ Nafiati (Author)
    1-15
    Article ID 35409
    DOI: https://doi.org/10.15294/aaj.v15i1.35409

  • How ESG Transparency Enhances Market Valuation: Examining Governance Quality in Emerging Market

    Agung Yulianto, Abdul Rohman, Surya Raharja (Author)
    16-28
    Article ID 30269
    DOI: https://doi.org/10.15294/aaj.v15i1.30269

  • Unmasking Fraudulent Financial Statements in Banks: The Interplay of Greenwashing, Political Connection, and Board Independence

    Riyan Harbi Valdiansyah, Dian Widiyati (Author)
    29-45
    Article ID 41865
    DOI: https://doi.org/10.15294/aaj.v15i1.41865

  • Foreign Board Composition and Sustainability Committee’s Impact on Carbon Emission Disclosure in Indonesian Listed Firms

    Budianto, Doddy Setiawan, Wahyu Widarjo, Taufiq Arifin (Author)
    46-66
    Article ID 41486
    DOI: https://doi.org/10.15294/aaj.v15i1.41486

  • ESG Performance, Controversies, and Market Capitalization in Southeast Asia: The Moderating Effects of Regulatory Quality

    Reni Listyawati, Fandi Galang Wicaksana, Prihatnolo Gandhi Amidjaya, Enggar Kartika Cahyaning (Author)
    67-82
    Article ID 57715
    DOI: https://doi.org/10.15294/aaj.v15i1.57715