Vol. 12 No. 2 (2025): Jurnal Bina Akuntansi Volume 12 Nomor 2 bulan Juli 2025
This edition presents 15 peer-reviewed articles addressing recent advancements in accounting, finance, and corporate governance within the Indonesian context. Covered topics include capital market behavior, sustainability practices, audit technology, and financial risk management. Several studies analyze key drivers of stock returns such as market liquidity, profitability, and dividend policy, particularly in the property and energy sectors. Other contributions explore financial distress, with firm size and internal factors as moderating variables. Emerging areas like artificial intelligence in auditing, ESG disclosures, digital transformation, and gender diversity reflect the growing complexity and innovation in corporate reporting and strategic decision-making.
Published:
2025-07-01
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