Vol 8, No 2 (2021)

September 2021

Table of Contents

Articles

Climate Change Disclosure Impact on Indonesian Corporate Financial Performance
Iriyadi Iriyadi, Yovita Antonio
PDF
117-127
Board Political Connection and Tax Avoidance: Ownership Structure as A Moderating Variable
Ni Wayan Rustiarini, I Made Sudiartana
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128-144
Deconstructing the Language of Accounting Textbooks to Make Power Relations Visible
Irsyadillah Irsyadillah, Ruaida Ruaida, Musfiana Musfiana
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145-160
Understanding the Impact of e-Filing System Performance on Tax Compliance Using the DeLone and McLean Model
Nyoman Yudha Astriayu Widyari, Dodik Ariyanto, Herkulanus Bambang Suprasto, I Dewa Gede Dharma Suputra
PDF
161-180
The Influence of XBRL Adoption on Financial Reporting Timeliness: Evidence from Indonesian Banking Industry
Tri Utami Lestari, Kartika Pratiwi Putri, Meita Candra Devi
PDF
181-196
Market Response to Companies Sustainability Disclosure and Environmental Performance in Indonesia
Masayu Annisa Ihsani, Amrie Firmansyah, Riska Septiana Estutik
PDF
197-214
Do Board of Commisioners Characteristic and International Environmental Certification Affect Carbon Disclosure? Evidence from Indonesia
Yumna Rifdatul Ummah, Doddy Setiawan
PDF
215-228
The Relationship between Capital Financial, Accounting Capability and Micro-, Small- and Medium-Sized Enterprises' (MSMEs) Financial Performance in Indonesia
Winarsih Winarsih, Wiwin Winarti, Zaky Machmuddah, Emiza binti Tahar
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229-242