Vol. 2 No. 1 (2026)

Articles

• Determinants of Firm Value in Indonesia’s Financial Sector: Profitability, Liquidity, Capital Structure, Growth, and Firm Size

  Sania Novi Andri Liana

  1-13

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• Determinants of Corporate Income Tax: The Role of Profitability, Leverage, and Liquidity with Operating Costs as Moderating Variable

  Sahrullah Sahrullah, Nadilatul Faizah

  14-30

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• Leverage and Environmental Cost Disclosure: Evidence from Indonesian Public Companies with Firm Size as Moderator

  Dewi Nur Maulidiyah

  31-38

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• The Effect of Implementing Green Accounting on Profitability

  Lailatul Fitriani , Solikhul Hidayat

  39-54

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• Financial Ratios and Financial Distress in Consumer Cyclicals Companies: Evidence from the COVID-19 and Economic Recovery Period

  Abimanyu Abimanyu, Lina Nur Hidayati

  55-70

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