Published: 2026-02-14

Articles

The Role of Beyond Budgeting Entry Scan in Local Government Budgeting: A Case Study of Stunting Handling in North Toraja Regency

Frederik Victor Palimbong, Oktavianus Pasoloran, Cherly Elisabeth Tanamal, Ferdinandus Sampe

1 - 21

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The Effect of Financial Distress and Auditor Switching on Audit Report Lag

Priska Cecilia Antony, Alfonsus Jantong, Kunradus Kampo

22 - 36

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Analysis of Independence, Competence, Objectivity, and Accountability on Audit Quality (Case Study on Public Accountant Firms in Semarang City)

Kholifatun Nafisah, Anton

37 - 58

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The Effect of Competence and Career Development on Managerial Performance: Work Motivation as a Mediator (Empirical Study at the Primary Tax Service Office in South Sulawesi)

Triasmi Mayairani Nurdiana, Fransiskus Randa, Suwandi Ng

59 - 82

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Mechanism for Needs Planning and Budgeting for Regional Property at Public Works, Spatial Planning and Land Department of Banjar District

Oktavina Yoka Pratami, Novita WeningTyas Respati

83 - 102

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Environmental, Social, Governance (ESG) Disclosure and Firm Value: Role of Firm Size

Anthony Holly, Paulus Tangke, Kunradus Kampo, Ricky Alexander Wijaya

103 - 123

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Integrating ESG into the Management Control Systems at Sinhan Bank Indonesia

Dance Tansil, Fransiskus Eduardus Daromes, Yakobus Kaditti Bangun

124 - 149

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The Influence of Managerial Ability and Capital Structure on Firm Value: Cost of Equity as a Mediating Variable

Clara Alverina Santoso, Suwandi Ng

150 - 177

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