DOI: https://doi.org/10.58812/esaf.v4i03

Published: 2026-07-18

Articles

The Influence of Forensic Audit and Professional Skepticism on Fraud Detection: Evidence from BPK Examiners in Papua

Dhina Alsa Ramadhani, Sumartono Sumartono

348 - 360

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Impact Strategic Green Human Capital, Green Structural Capital, and Green Relational Capital on Financial Performance

Ihsan Nasihin, Dian Purwandari, Hendri Nur Ardiansyah, Desty Prawatiningsih, Erawati Kartika

361 - 374

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The Influence of Financial Influencers on Social Media on the Financial Behavior of Young Consumers in Gorontalo City

Desi Putri Dama, Baharuddin Semmaila, Baso Amang, Aryati Arafah, Muhammad Arif, Tenriawaru Tenriawaru

375 - 387

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Implementation of The Digitalization of The Accounting Information System Based On Microsoft Access

Fitri Mareta, Destia Pentiana, Depita Anggraini, Eksa Ridwansyah

388 - 397

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Green Intellectual Capital, Surplus Free Cash Flow, and Audit Quality: The Moderating Role of Busy Commissioners

Tandry Whittleliang Hakki, Winola Alvina Finanda, Shello Ceolitta Pranoto, Yosua Samuel Ramli

398 - 411

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A Comparative Analysis of the Financial Performance of PT XL Axiata Tbk Before and After Its Merger with PT Smartfren Telecom Tbk

Nur Hidayah K Fadhilah, Wahyu Mulyadi

412 - 427

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Technology-Based Financial Reporting and Internal Control in a Retail Branch: A Case Study of PT Gramedia Jayapura

Catharina Amalia Cantika Larasati , Septyana Prasetianingrum; Adriani Lande, Siti Mariani Basannang; Muhammad Ridhwansyah Pasolo

428 - 444

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The Effect of Greenwashing and Audit Quality on Firm Value: Evidence from High-Carbon-Emission Companies Listed on the Indonesia Stock Exchange

Melati Dwi Agustina, Herawansyah Herawansyah

445 - 455

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The Effect of Audit Quality, Audit Committee, and Financial Stability on Financial Statement Fraud in Consumer Non-Cyclicals Manufacturing Companies Listed on the IDX 2020-2024

Cindy Noya, Herawansyah Herawansyah

456 - 468

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The Effect of Sustainability Report Disclosure, Firm Size, and Liquidity on Firm Value: Evidence from Indonesian Mining Companies

Iriana Auliyah Auliyah, Jesicha Ardhyana Destriani, Mursalam Salim, Septyana Prasetianingrum, Entar Sutisman

469-479

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Does Sharia Audit Quality Strengthen Maqasid-Based Performance in Indonesian Islamic Banks?

Mutia Pamikatsih, M Adhitya Wardhana, Nashirotun Nisa Nurharjanti, Toto Sugihyanto, Fadilla Muhammad Mahdi, Eko Sudarmanto

480–489

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From Cashless Transaction Capability to MSME Creditworthiness: The Role of Digital Accounting Quality in Indonesia’s Fintech Lending Ecosystem

Duni Duni, Arniwita Arniwita, Muhammad Fithrayudi Triatmaja, Dika Anggara Putra, Willy Nurhayadi, Eko Sudarmanto

490–503

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Board Independence as a Governance Signal for Corporate Creditworthiness in Indonesian High-Emission Listed Firms

Okevanrianus Putra Hernat, Irwin Irwin, Yanto Yanto, Nunung Apriani, Mis Fertyno Situmeang

504–514

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Shariah Banking Stock Prices: Expected Return, Risk Level and Macroeconomics Conditions In Indonesia

Merna Surjadi, Nasya Lita Natalsya, Tandry Whittleliang Hakki

515-532

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