Vol. 18 No. 1 (2026)

Articles

• Media Coverage Influence on ESG-Firm Value Nexus in 3 ASEAN Public Palm Oil Industry

  Khalilul Rahman, Yurniwati (Author)

  1-16

  Article ID 29658

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  DOI: https://doi.org/10.15294/jda.v18i1.29658

• When Sustainability Talks but Profits Decide: Evidence from Corporate Tax Payments

  Linda Ayu Wulandari, Hendro Paulus (Author)

  17-35

  Article ID 40976

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  DOI: https://doi.org/10.15294/jda.v18i1.40976

• The Impact of ERM and Institutional Ownership on Market Value Through ESG: Evidence from ASEAN Energy Firms

  Wiji Astuti, Iin Rosini, Nofryanti (Author)

  36-57

  Article ID 39303

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  DOI: https://doi.org/10.15294/jda.v18i1.39303

• Environmental Innovation and Firm Performance in ASEAN-5 Countries: The Role of Board Tenure and Board Gender Diversity

  Nahdia Haulah Rahmah, Sylvia Veronica Siregar (Author)

  58-75

  Article ID 35815

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  DOI: https://doi.org/10.15294/jda.v18i1.35815

• Determinants of Students' Interest in Sustainability Accounting Careers: The Moderating Role of Institutional Support

  Amrie Firmansyah, Andy Setiawan, Dewi Darmastuti (Author)

  76-97

  Article ID 46639

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  DOI: https://doi.org/10.15294/jda.v18i1.46639

• Examining the Role of Environmental Performance, Profitability, and Independent Boards in Environmental Disclosure: The Moderating Effect of Media Exposure

  Linda Agustina, Anis Chariri, Andri Prastiwi (Author)

  98-113

  Article ID 44835

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  DOI: https://doi.org/10.15294/jda.v18i1.44835

• Sustainability Performance and Sustainability Reporting: Two-Way Relationship

  Maylia Pramono Sari, Noor Ismawati Jaafar, Ani Fitriani (Author)

  114-132

  Article ID 47828

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  DOI: https://doi.org/10.15294/jda.v18i1.47828

• Social Influences on Ethical Decisions: Experimental Evidence from Government Internal Auditing

  Natasia Alinsari, Surya Raharja (Author)

  133-151

  Article ID 47213

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  DOI: https://doi.org/10.15294/jda.v18i1.47213