Vol. 1 No. 2 (2026): Governance, Accounting and Taxation Journal (GATJ)

Articles

• Stakeholder Pressure And Sustainability Report Quality: Evidence From Indonesian Companies

  Steven Yonakin Putra, Kamaliah, Devi Safitri (Author)

  164-182

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• Explaining Village Fund Accountability: The Roles of Transparency, Community Participation, and Organizational Commitment

  Miftahul Jannah, Azwir Nasir (Author)

  183-200

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• Capital Intensity Ratio, Asset Growth, and Sales Growth as Determinants of Financial Performance

  Widya Kristiani Manullang, Arfah Piliang, Zubir (Author)

  201-214

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• Corporate Social Responsibility Disclosure in Indonesian Energy Companies: The Role of Ownership Structure and Environmental Performance

  Respa Ardya Nengsi, Edfan Darlis, Mudrika Alamsyah Hasan (Author)

  215-230

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• When Clean Audit Opinions Fail to Signal Integrity: Explaining the Governance Paradox of Corruption among Indonesian Local Governments

  Hani Putri Monalika, Lawe Anasta (Author)

  231-246

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• Tax Avoidance in Indonesian Capital-Intensive Industries: The Roles of Profitability, Transfer Pricing, and Thin Capitalization

  Tsaniya Muthmainnah, Ruhul Fitrios, Rusli (Author)

  247-261

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• Financial Distress, Institutional Ownership, and Going-Concern Audit Opinion: The Moderating Role of Prior Opinion

  Anisah Tri Ulya, Yesi Mutia Basri, Supriono (Author)

  262-279

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• Financial Condition and Audit Factors Influencing Going Concern Audit Opinions

  Muhammad Fikri Maulana, Kamaliah, Atika Zarefar (Author)

  280-299

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• Public Legitimacy, Institutional Trust, and Social Trust in Village Governance: Evidence from Indragiri Hilir Regency

  Rosliana, Damara Putri Hestia Indrapraja (Author)

  300-319

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• Environmental Performance, Corporate Governance, and Carbon Emission Disclosure: Evidence from Indonesian Transportation and Logistics Companies

  T. Naswa Natasha Vergiawan, Hardi, Eka Hariyani (Author)

  320-338

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