Vol. 10 No. 4 (2026): Artikel riset Oktober 2026

DOI: https://doi.org/10.33395/owner.v10i4

Published: 2026-10-01

Articles

Peran Environmental, Social, and Governance (ESG) terhadap Tax Avoidance dengan Board Gender Diversity sebagai Variabel Pemoderasi

Pande Kadek Vina Febrianti, Yuniarwati

3472-3487
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DOI: https://doi.org/10.33395/owner.v10i4.3538
Analisis Penerapan Akuntansi pada Instrumen Lindung Nilai Berdasarkan PSAK 71 dalam Meminimalisir Risiko Eksposur Transaksi

Firda Aftiani Azizatul Muna, Nur Sayidatul Muntiah, Nurul Hidayah

4363-4380
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DOI: https://doi.org/10.33395/owner.v10i4.3677
Analisis Pertumbuhan Penjualan, Biaya Operasional, dan Leverage terhadap Profitabilitas dengan Firm Size sebagai Variabel Kontrol pada Perusahaan Telekomunikasi yang terdaftar di Bursa Efek Indonesia Periode 2020-2024

Angeline Brando, Wiwin Aminah

4494-4507
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DOI: https://doi.org/10.33395/owner.v10i4.3820
Oil Price Shocks and Fiscal Resilience: The Role of Sovereign Bonds in Mitigating Budget Deficits

Rachmawaty Rachmawaty

3488-3495
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DOI: https://doi.org/10.33395/owner.v10i4.3548
CEO Behavioral Traits and Firm Value During Market Uncertainty: A Structured Literature Review

Artista Elsyabana Rahardyan

4256-4271
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DOI: https://doi.org/10.33395/owner.v10i4.3694
Pengaruh E-commerce, Sistem Informasi Akuntansi dan Modal Usaha Terhadap Pengambilan Keputusan Berwirausaha pada UMKM

Putri Indah Lestari, Luckman Ibrahim

4135-4145
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DOI: https://doi.org/10.33395/owner.v10i4.3826
Pengaruh Pertumbuhan Ekonomi, Inflasi, REER, dan EAR terhadap PPh Riil Nonmigas Indonesia: Analisis ARDL-ECM

Nifail Al Ahza, Primandita Fitriandi

3512-3524
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DOI: https://doi.org/10.33395/owner.v10i4.3562
Pengembangan Sistem Informasi Akuntansi Berbasis Machine Learning untuk Deteksi Dini Penghindaran Pajak pada Perusahaan Terbuka Indonesia

Moch Rifqi Rizal, Iskandar

4519-4536
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DOI: https://doi.org/10.33395/owner.v10i4.3702
Understanding Procurement Intentions for Using Aftermarket and Non-Genuine Spare Parts: Evidence from Indonesia's Heavy Equipment and Mining Industries

Tommy Nugrahanto Wisudawan, Santi Novani

4018-4031
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DOI: https://doi.org/10.33395/owner.v10i4.3848
Good Governance, Komitmen Pegawai, dan Kinerja Aparatur Sektor Publik: Peran Moderasi Pengendalian Internal pada BKAD Kabupaten Muna Barat

La Ode Suharman, Muntu Abdullah, Nur Asni

3542-3556
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DOI: https://doi.org/10.33395/owner.v10i4.3579
Do Celebrity CEOs Moderate the Impact of Environmental Committees and Regulations on Water Disclosure?

Cucu Hilma Azahra, Imam Hadiwibowo, Mochammad Fachrul Riztin

3776-3791
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DOI: https://doi.org/10.33395/owner.v10i4.3710
Analisis Faktor yang Mempengaruhi Penggunaan QRIS pada UMKM Sektor Kuliner di Kota Semarang

Tesalonika Cherry Adhivi, Taufiq Andre Setiyono

4092-4109
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DOI: https://doi.org/10.33395/owner.v10i4.3856
Profitabilitas sebagai Katalisator: Keputusan Keuangan dan Valuasi Pasar Emiten Energi dan Barang Baku di BEI pada Era Pasca-Pandemi

Nurul Zakiyah Zakiyah, Yuni Utami , Mohammad Arridho Nur Amin

3735-3746
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DOI: https://doi.org/10.33395/owner.v10i4.3587
Sikap Keuangan sebagai Mediator Literasi Keuangan dan Financial Self-Efficacy Terhadap Perilaku Pengelolaan Keuangan UMKM

Arsepti, Lu'lu' Nafiati

4381-4393
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DOI: https://doi.org/10.33395/owner.v10i4.3713
Pengaruh Pengungkapan Digitalisasi Sistem Akuntansi dan Intellectual Capital Terhadap Nilai Perusahaan pada Sektor Teknologi dengan Kinerja Keuangan sebagai Variabel Intervening

Florentina Erika, Nina Febriana Dosinta, Vitriyan Espa

3792-3803
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DOI: https://doi.org/10.33395/owner.v10i4.3891
Pengaruh Pengungkapan ESG dan Kepemilikan Institusional Terhadap Return Saham Pada Sektor Consumer Cyclicals & Non-Cyclicals dalam Indeks IDX SMC Composite

Virli Mutia Sofianti, Rahma Maulidia, Nina Febriana Dosinta

4061-4077
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DOI: https://doi.org/10.33395/owner.v10i4.3606
Pengaruh Literasi Keuangan dan Media Sosial terhadap Minat Berinvestasi Online di Aplikasi Stockbit pada Mahasiswa Pendidikan Ekonomi Universitas Nusa Cendana

Yurlanda Nehemia Foenale, Ari Data, Alfridus Mau Manek

4110-4123
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DOI: https://doi.org/10.33395/owner.v10i4.3725
Audit Complexity dan Earning Quality: : Peran Sustainabilty Disclosure dan Audit Tenure

Sulistiawati, Lia Uzliawati

4457-4469
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DOI: https://doi.org/10.33395/owner.v10i4.3987
Pengungkapan ESG Dan Nilai Perusahaan: Peran Moderasi Ukuran Bank Pada Perbankan Indonesia

Ilmiatul Soleha, Ira Grania Mustika, Khristina Yunita
DOI: https://doi.org/10.33395/owner.v10i4.3613
Tax Avoidance pada Industri Batu Bara: Peran Kompensasi Manajemen, Kepemilikan Institusional, dan Profitabilitas

CAHAYA GITA SAFITRI, NADYA EKA PUTRI, GITA DESYANA

4273-4288
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DOI: https://doi.org/10.33395/owner.v10i4.3749
Profitabilitas sebagai Pemoderasi Determinan Nilai Perusahaan pada Perusahaan Farmasi BEI

Tiara Effelina Putri, Syarif M. Helmi, Rudy Kurniawan

3947-3960
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DOI: https://doi.org/10.33395/owner.v10i4.3619
Analisis Hubungan Akuntansi Hijau dan Intensitas Modal Terhadap Kinerja Keuangan

Widya Putri, Eddy Winarso

3569-3580
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DOI: https://doi.org/10.33395/owner.v10i4.3773
Carbon Emission Disclosure Analysis: Financial and Non-Financial Impact of RTG Energy Transition on PT Terminal Petikemas Surabaya (TPS)'s Sustainability Report

Taufan Hariono, Driana leniwati

3935-3946
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DOI: https://doi.org/10.33395/owner.v10i4.3499
Board Characteristics and Financial Performance: Evidence from Consumer Non-Cyclicals Firms in Indonesia (2020-2024)

Cindy Stevani Tanujaya, Farida Titik Kristanti

3918-3934
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DOI: https://doi.org/10.33395/owner.v10i4.3626
The Accountant Shortage: Apakah Melalui Persepsi Prospek Karier dapat Menarik Minat Mahasiswa Menjadi Auditor?

Nabila Putri Dianty, Djunita Permata Indah, Nella Yantiana

4319-4334
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DOI: https://doi.org/10.33395/owner.v10i4.3784
Environmental, Social, and Governance (ESG) Controversy: Tinjauan Sistematis Determinan Tata Kelola dan Konsekuensi Korporasi

Yolanda Pratami, Raja Ade Fitrasari Mochtar, Amir Hamzah

3906-3917
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DOI: https://doi.org/10.33395/owner.v10i4.3528
Manifestasi Patriotisme Keuangan dalam Peran Auditor Internal Pemerintah: Tinjauan Literatur Sistematis

Ismah Zainunnisa Santika, Indrawati Yuhertiana, Gideon Setyo Budiwitjaksono
DOI: https://doi.org/10.33395/owner.v10i4.3641
Perspektif Teori Agensi: Tax Avoidance pada Sektor Barang Konsumen Primer Periode 2022-2025

Rossa Amalia, Amanah Hijriah

4226-4240
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DOI: https://doi.org/10.33395/owner.v10i4.3795
Peran Good Corporate Governance dalam Hubungan Profitabilitas, Risiko, dan Ukuran Perusahaan terhadap ESG

Mira Falatifah, Megawati Oktorina

3895-3905
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DOI: https://doi.org/10.33395/owner.v10i4.3536
Do Investors Value Environmental Responsibility? Evidence from Indonesia’s Energy Sector

Tsania Kamila, Sofie Putri

3880-3894
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DOI: https://doi.org/10.33395/owner.v10i4.3662
Pengaruh Leverage, Intellectual capital, Kepemilikan Manajerial, dan Kepemilikan Institusional terhadap Integritas Laporan Keuangan pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2020–2024

Dea Arilya Amanda, Ruri Octari Dinata

4335-4346
- PDF DOWNLOAD
DOI: https://doi.org/10.33395/owner.v10i4.3807
Market Performance dalam Perspektif ESG, Investment Opportunity Set dan Financial Risk: Peran Moderasi Board Size

Retno Wulandari, Jaka Waskito, Yuni Utami

3862-3879
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DOI: https://doi.org/10.33395/owner.v10i4.3543
Pengaruh Pengendalian Akuntansi, Sistem Pelaporan dan Kejelasan Sasaran Anggaran Terhadap Akuntabilitas Kinerja Instansi Pemerintah

Endang Ranitawati, Yahya

4165-4181
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DOI: https://doi.org/10.33395/owner.v10i4.3680
Pengaruh Reputasi Audit, Audit complexity, Audit Tenure terhadap Audit delay

Muhammad Tavadzikri Giovani Parikesit, Galuh Tresna Murti

4537-4549
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DOI: https://doi.org/10.33395/owner.v10i4.3822
Optimalisasi Kinerja Keuangan UMKM Medan Dimoderasi Tingkat Pendidikan

Erny Luxy D Purba, Khairunnisa Harahap, La Ane
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DOI: https://doi.org/10.33395/owner.v10i4.3555
Pengaruh ESG Disclosure Berbasis GRI 2021, Leverage, dan Kebijakan Dividen terhadap Nilai Perusahaan Pertambangan: Bukti Empiris Regresi Data Panel Periode 2021–2024

Bonia Sundari, Ridarmelli, Adib Minanurohman

4213-4225
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DOI: https://doi.org/10.33395/owner.v10i4.3697
The Role of Big Data and AI In Capital Market Based Accounting

Masradin, Syamsuddin, Neks Triani, Syarifuddin Rasyid, Sahrir

3496-3511
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DOI: https://doi.org/10.33395/owner.v10i4.3836
Pengaruh Literasi Keuangan, Inovasi dan Fintech terhadap Kinerja UMKM: Perspektif Financial Empowerment

Najmah Shafiatha Arindea, Indah Kurniawati

3409-3423
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DOI: https://doi.org/10.33395/owner.v10i4.3565
ESG Disclosure and Firm Performance – The Moderating Role of Board Gender Diversity

Fernetta Evania, Yenni Carolina

3525-3541
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DOI: https://doi.org/10.33395/owner.v10i4.3704
Integrating Circular Economy and Social Entrepreneurship for Community Empowerment: Lessons from Bank Sampah Flores

Maria Helena Chandra, Thomas Didimus Nggoti Ndaeng, Natalia Yohalni Petron

3713-3725
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DOI: https://doi.org/10.33395/owner.v10i4.3852
Capital Structure, Financial Stability and Sustainability Performance In Indonesian Non-Banking Companies

Risky Budianto, Harfiahani Indah Rakhma Ningtyas

3424-3341
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DOI: https://doi.org/10.33395/owner.v10i4.3580
Fuka's Transformation as a Strengthening of the Accounting Information System for Claims Costs of State-Owned Companies Loading and Unloading

Prisma Wardana, Driana Leniwati

3726-3734
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DOI: https://doi.org/10.33395/owner.v10i4.3711
Pengaruh Kualitas Laba terhadap Nilai Perusahaan: Moderasi Koneksi Politik dan Kepemilikan Keluarga

Inge Novitasari

4347-4362
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DOI: https://doi.org/10.33395/owner.v10i4.3857
The Price of Looking Green: Does Greenwashing Have Multiple Facets?

Adinda Noor Widowati, Resi Ariyasa Qadri, Adita Queenola Larasati
DOI: https://doi.org/10.33395/owner.v10i4.3598
Post-Pandemic Evidence on Financial Health and Stock Returns in Indonesian Manufacturing Firms

Benaya, Ruwanti, Syahdan, Boedi

3747-3760
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DOI: https://doi.org/10.33395/owner.v10i4.3719
Integration of the Analytic Hierarchy Process (AHP) and Importance-Performance Analysis (IPA) in Optimizing the Accuracy of the Customer Satisfaction Index

William Suhardjo, Santi Novani

3761-3775
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DOI: https://doi.org/10.33395/owner.v10i4.3893
Does Corporate Governance Matter for Accounting Conservatism?

Ilma Alzaida, Ayu Puspitasari, Syarbini Ikhsan

3442-3456
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DOI: https://doi.org/10.33395/owner.v10i4.3607
Peran Risiko Keuangan dan Tata Kelola Terhadap Kinerja Perusahaan Perbankan

Cindy Cornella Sutarli, Paramadina Aulia, Farah Margaretha Leon

4194-4212
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DOI: https://doi.org/10.33395/owner.v10i4.3729
Model Akuntansi Digital Berbasis Komunitas untuk Penguatan Tata Kelola Rantai Nilai Ekonomi Hijau: Studi Community-Based Tourism di Desa Oluhuta

Fitria Akibun, Ria Anggita Zen, Non Endey, Moh. Ramdhan Arif Kaluku

4146-4164
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DOI: https://doi.org/10.33395/owner.v10i4.4019
Pengaruh Transformasi Digital dan Proporsi Komisaris Independen terhadap Kualitas Pelaporan ESG pada Perusahaan ESG Quality 45 IDX KEHATI

Nursela, Ira Grania Mustika, Vitriyan Espa

3457-3471
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DOI: https://doi.org/10.33395/owner.v10i4.3615
Mitigating Data Errors and Administrative Costs through Coretax: A Qualitative Case Study of SMEs

Latifa Rania, Driana Leniwati, Nazaruddin Malik

3976-3985
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DOI: https://doi.org/10.33395/owner.v10i4.3750
Key Banking Risks Affecting The Financial Performance of Conventional Banks In Indonesia

Muhammad Rida Abas, Bahtiar Usman , Hartini

4047-4060
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DOI: https://doi.org/10.33395/owner.v10i4.3620
Artificial Intelligence Technologies and Audit Quality: The Moderating Role of Predictive Analytics

Febi Marleni Yusup, Atta Putra Harjanto

3961-3975
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DOI: https://doi.org/10.33395/owner.v10i4.3774
Profitability Profile of Indonesia’s Healthcare Industry: A Comparative Descriptive Analysis of Financial Ratios for the Period 2010-2024

Heru Pranata, Moh. Yudi Mahadianto

5078-4091
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DOI: https://doi.org/10.33395/owner.v10i4.3514
THE EFFECT OF CAPITAL STRUCTURE ON FIRM PERFORMANCE WITH CORPORATE GOVERNANCE AS A MODERATING VARIABLE: EVIDENCE FROM CGPI-LISTED COMPANIES IN INDONESIA

Rosita Asa Pertiwi, Imam Ghozali
DOI: https://doi.org/10.33395/owner.v10i4.3629
Pengaruh Struktur Modal, Sales Growth terhadap Financial Distress dengan Ukuran Perusahaan sebagai Variabel Moderasi

Nadia Riski Safitri, Luckman Ibrahim

4413-4428
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DOI: https://doi.org/10.33395/owner.v10i4.3789
Profitability, Asset Tangibility, and Liquidity on Capital Structure: The Moderating Role of Sales Growth

Angelie Kinzana, Kusuma Indawati Halim

3657-3668
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DOI: https://doi.org/10.33395/owner.v10i4.3530
Digital Transformation and Banking Profitability: The Mediating Role of Operational Efficiency

Banafsa Ayudyanita, Dwi Ratmono

3669-3680
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DOI: https://doi.org/10.33395/owner.v10i4.3657
Determinants of Firm Value in ESG-Based Mining and Energy Companies: Evidence from Indonesia

Naisya Azria Silalahi, Wiwin Aminah

4481-4493
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DOI: https://doi.org/10.33395/owner.v10i4.3804
Pengaruh Profitabilitas, Leverage dan Likuiditas Terhadap Kualitas Laba dengan Kualitas Audit sebagai Variabel Moderasi

Ronaldus Agung, Fera Damayanti, Elok Heniwati

4032-4046
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DOI: https://doi.org/10.33395/owner.v10i4.3537
Internal Control Effectiveness in Fraud Detection of Direct Cash Assistance Distribution: Evidence from Regency X

Devo Sucita Lokiman, Driana Leniwati

4124-4134
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DOI: https://doi.org/10.33395/owner.v10i4.3663
Climate Change , CO? , and Macroeconomic Stability Nexus: An Economic Growth Analysis in BRICS Economies

Achmad Budi Susetyo, Fitria Idham Chalid, Enni Endriyati

3681-3698
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DOI: https://doi.org/10.33395/owner.v10i4.3544
Capital Structure, Asset Efficiency, and Firm Value: Evidence from Indonesian Trading, Services, and Investment Companies Using Fixed Effect Panel Regression

Frisca, Resi Intan Penatari, Terrensia Sekar Pamastutiningtyas

3845-3861
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DOI: https://doi.org/10.33395/owner.v10i4.3693
Determinants of Sustainable MSME Financing by Banks

Deni Ramdani, Shintya Novita Rahmawati, Affix Mareta, Alex Johanes Simamora, Wildan Yudhanto

3699-3712
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DOI: https://doi.org/10.33395/owner.v10i4.3560
Pengaruh Fraud Diamond Terhadap Kecurangan Laporan Keuangan dengan Moderasi Transparansi pada Sektor Industri (2021–2024)

Qothrunnada Mahsya Salsabila, Imang Dapit Pamungkas

4394-4311
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DOI: https://doi.org/10.33395/owner.v10i4.3699
Determinasi Pengungkapan Laporan Keberlanjutan pada Sektor Energi dan Bahan Baku

Denyra Chaerunisya, Maya Aresteria

4316-4328
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DOI: https://doi.org/10.33395/owner.v10i4.3839
Pengaruh Komite Audit, Audit Tenure, dan Reputasi Kantor Akuntan Publik terhadap Kualitas Audit (Studi Empiris pada Perusahaan Sektor Infrastructures yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024)

Suci Azhari, Riska Natariasari, Yuneita Anisma

4182-4193
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DOI: https://doi.org/10.33395/owner.v10i4.3567
Reassessing The Role of Political Embeddedness: ESG and Corporate Market Outcomes in Indonesia

Sonya Meylina Prastiwi, Armadani, Zahroh Naimah

3833-3844
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DOI: https://doi.org/10.33395/owner.v10i4.3706
Pengaruh Struktur Modal terhadap Profitabilitas pada Perusahaan Perikanan yang Terdaftar di BEI

Precilia Ribka Pelengkahu, Andreuw Kristian Pantow, Farida Indria Sanly Wakidin

4301-4315
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DOI: https://doi.org/10.33395/owner.v10i4.3854
The Instrumen Fiskal Islam dan Implikasinya terhadap Kesejahteraan Sosial Tinjauan Sistematis dalam Konteks Perekonomian Indonesia

Faisal, Rahmad Cahyadi, Yusrizal, Zuhrinal M. Nawawi

3804-3811
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DOI: https://doi.org/10.33395/owner.v10i4.3583
Dampak Penerbitan Green Bonds dan Green Innovation terhadap Nilai Perusahaan di Indonesia

Edwin Hendrawan, Dewi Rahmayanti

4508-4518
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DOI: https://doi.org/10.33395/owner.v10i4.3712
PENGARUH GREEN ACCOUNTING, SUSTAINABILITY REPORT DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN

Oman Nurjaman, Apriwandi

4289-4300
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DOI: https://doi.org/10.33395/owner.v10i4.3863
Pengaruh Green Banking terhadap Profitabilitas Perbankan dengan Ukuran Bank sebagai Variabel Moderasi

Halimah, Muhammad Fahmi, Rudy Kurniawan

3826-3836
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DOI: https://doi.org/10.33395/owner.v10i4.3603
Pengaruh Inovasi Fintech dan Financial Literacy terhadap Perilaku Keuangan Berkelanjutan yang Dimediasi Akses Keuangan

Herlina Pusparini, Nurabiah, Bambang, Yusli Mariadi, Nadia Zahratul Syamsi, Muhammad Zaidaan Ath Thaariq

4429-4442
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DOI: https://doi.org/10.33395/owner.v10i4.3721
Determinants of Fraud Prevention in Procurement at Palembang Regional Government Organizations

Rayhan Nur Fajri, Evada Dewata, M. Husni Mubarok

4470-4480
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DOI: https://doi.org/10.33395/owner.v10i4.3906
Pengaruh Financial Slack, Firm Size dan Carbon Performance terhadap Carbon Emission Disclosure

Alya Agesti, Umiaty Hamzani, Ira Grania Mustika

3812-3825
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DOI: https://doi.org/10.33395/owner.v10i4.3610
Transformasi Sistem Informasi Akuntansi Menuju Tata Kelola Digital: Analisis Bibliometrik 1967–2024

Melania Lintang Kenisah, Yenni Carolina, Anike Putri, Neng Mesa

3986-4003
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DOI: https://doi.org/10.33395/owner.v10i4.3732
Pengaruh Pengungkapan ESG dan Leverage terhadap Kinerja Keuangan dengan Ukuran Perusahaan sebagai Variabel Moderasi

Nandhita Putri, Ira Grania Mustika, Angga Permadi Karpriana

3557-3568
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DOI: https://doi.org/10.33395/owner.v10i4.3618
Profitabilitas sebagai Moderating Pengaruh Kinerja ESG, Green Innovation (Dummy ISO 14001), CSR Disclosure, dan Good Corporate Governance Terhadap Nilai Perusahaan Sektor Barang Baku 2020–2024 Studi Empiris pada perusahaan sektor barang baku tahun 2020-2024

Safitri, Ela Widasari , Sri Intan Purnama

3812-3832
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E-Government And The Next Generation: How Satisfaction And Behavioral Intentions Shape Young Citizens' Loyalty

Meilinda Dwi Anugrah, Ulfah Saputri, Zulkifli, Kurnia widya Oktarini, Devi Febrianti, Edy Firza

3581-3596
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DOI: https://doi.org/10.33395/owner.v10i4.3451
Implementasi Green Banking pada Bank Muamalat Indonesia KCU Banjarmasin

Rizky Fadhillah, Titasya Tania Damayanti, Manik Mutiara Sadewa

3597-3612
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DOI: https://doi.org/10.33395/owner.v10i4.3623
Antara Transparansi dan Manipulasi: Peran Fraud Pentagon dan Sustainability Disclosure dalam Financial Statement Fraud

Chrisnando Marshall Tambunan, Wukuf Dilva Rafa, Syarif M.Helmi

4004-4017
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DOI: https://doi.org/10.33395/owner.v10i4.3779
Does Blue Accounting Enhance Firm Value Through Sustainable Performance and Social Legitimacy?

Yohanes Zefnath Warkula, Grace Persulessy, Karnita Ganay, Tikini Selfara

3379-3394
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DOI: https://doi.org/10.33395/owner.v10i4.3526
PENGARUH LEVERAGE, PROFITABILITAS, DAN KOMITE AUDIT TERHADAP AUDIT DELAY DENGAN KUALITAS AUDIT SEBAGAI PEMODERASI

Paula Ronauli Saragi, Muhsin, Muhammad Fahmi

3613-3624
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DOI: https://doi.org/10.33395/owner.v10i4.3631
Deteksi Greenwashing dalam Pengungkapan ESG: Analisis Berbasis NLP pada Perusahaan Perkebunan Kelapa Sawit

Rinaldi Sinaga, Enny Susilowati Mardjono, Nila Tristiarini

4443-4456
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DOI: https://doi.org/10.33395/owner.v10i4.3790
Fraud Star Model dan Peran Rapat Komite Audit dalam Mendeteksi Kecurangan Laporan Keuangan

Andre Bayu Pratama, I Putu Gede Diatmika, Umi Nandiroh

3625-3639
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DOI: https://doi.org/10.33395/owner.v10i4.3531
ESG and Financial Risk: Does AI Innovation Strengthen the Relationship?

Isnaini Nuzula Agustin, Windi Riris Lubis, Badriatul Mawadah

3640-3656
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DOI: https://doi.org/10.33395/owner.v10i4.3658
Pengaruh Board Size, Board Tenure, Independent Commissioners dan Audit Committee terhadap ESG Score LQ45

Nur Tashkira Sahrir, Wiwin

4241-4255
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DOI: https://doi.org/10.33395/owner.v10i4.3805

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