Vol. 18 No. 2 (2026): October Edition

Articles

• BEYOND INTERNAL AUDITOR COMPETENCE: THE CRITICAL ROLE OF DUE PROFESSIONAL CARE IN FRAUD PREVENTION

  Lina Yulianti, Winwin Yadiati, Ramadhani Irma Tripalupi, Irfan Sophan Himawan

  257-271

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• DO ESG AND BOARD STRUCTURE IMPROVE FINANCIAL PERFORMANCE? EVIDENCE FROM INDONESIAN FAMILY FIRMS

  Probowo Erawan Sastroredjo , Inge Barlian, Natalia Christi, Najwa Aulia Putri

  272-289

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• THE PSYCHOLOGY OF SPEAKING OUT: FEAR, TRUST, AND MORAL REASONING IN WHISTLEBLOWING

  Muhammad Wisnu Girindratama, Fidelis Adityawan, Aykut Akbulut

  290-305

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• A CULTURAL ACCOUNTING BASED ON STAKEHOLDER THEORY TO SUPPORT THE SUSTAINABILITY OF BANTENG TRADITIONAL ART

  Ana Sopanah, Indana Jamila Novianti, Kusila Mayrin Rossalia, Midhatul Khasanah, Nina Rizky

  306-318

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• DOES CHIEF AUDIT EXECUTIVE TENURE AFFECT CEO OVERCONFIDENCE IN REAL EARNINGS MANAGEMENT?

  Paulina Sutrisno, Calista Sani

  319-338

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• REDESIGNING CHART OF ACCOUNTS FOR ISAK 35 AND COSO INTERNAL CONTROL IN EDUCATIONAL FOUNDATIONS

  Iseu Anggraeni, Aditya Achmad Fathony, Della Agustina, Muhammad Iqbal, Ghina Farida Ramadhani

  339-354

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• OPEN BANKING SERVICE DEVELOPMENT STRATEGY TO ENHANCE DIGITAL ECOSYSTEM COLLABORATION

  Alvian Lisiadi, Dodie Tricahyono

  355-369

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• FIRM SIZE, BOARD CHARACTERISTICS AND ESG PERFORMANCE: EVIDENCE FROM INDONESIA

  Annisa Nur Hanifah, Rozmita Dewi Yuniarti Rozali

  370-388

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• FINANCIAL PERFORMANCE: GOVERNANCE, RISK, COMPLIANCE AND DIGITAL TRANSFORMATION

  Muhamad Muslih, Muhammad Naufal Hisyam Fajari

  389-401

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• INVESTMENT PROPERTY AS ACCOUNTABILITY INFRASTRUCTURE: A CASE STUDY OF PSAP 17 IMPLEMENTATION IN DKI JAKARTA

  Jatnika Dwi Asri, Siti Mundiroh, Dedeh Maryani, Saiful Rafiq, Nurul Amanda, Sity Daud, Syakiran

  402-415

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