Vol. 4 No. 1 (2026)

Articles

• Financial Disclosure Transparency, Gender Equality, and Environmental Performance: Evidence from Energy Sector Companies

  Yenny Wati (Institut Bisnis dan Teknologi Pelita Indonesia, Indonesia)
  Yusrizal (Institut Bisnis dan Teknologi Pelita Indonesia, Indonesia)
  Suyono (Institut Bisnis dan Teknologi Pelita Indonesia, Indonesia)
  Fadrul (Institut Bisnis dan Teknologi Pelita Indonesia, Indonesia)
  Febdwi Suryani (Institut Bisnis dan Teknologi Pelita Indonesia, Indonesia)

  Abstract View : 29

  PDF downloads: 10

  DOI : 10.36733/jia.v4i1.13358

  1-14

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• The Role of Auditor Independence in Audit Quality and Fraud Mitigation: A Systematic Literature Review

  Kekoto Manneh (Universitas Pembangunan Nasional “Veteran” Jawa Timur, Indonesia)
  Indrawati Yuhertiana (Universitas Pembangunan Nasional “Veteran” Jawa Timur, Indonesia)
  Rida Perwita Sari (Universitas Pembangunan Nasional “Veteran” Jawa Timur, Indonesia)

  Abstract View : 20

  PDF downloads: 9

  DOI : 10.36733/jia.v4i1.13427

  15-29

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• Auditing Artificial Intelligence-Driven Financial Systems: Accountability, Transparency, and Auditor Liability in Algorithm-Based Decision Making

  Dickson Mdhlalose (National Electronic Media Institute of South Africa, South Africa)

  Abstract View : 34

  PDF downloads: 11

  DOI : 10.36733/jia.v4i1.13758

  30-41

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• Do Firm Characteristics Affect Dividend Policy Differently Across Countries? Evidence from Indonesia and the Philippines

  Putu Diah Kumalasari (Universitas Mahasaraswati Denpasar, Indonesia)
  Anik Yuesti (Universitas Mahasaraswati Denpasar, Indonesia)
  Ni Kadek Jelita Artha Rahma Dewi (Universitas Mahasaraswati Denpasar, Indonesia)
  Christian Angelo Ituriaga (La Consolacion College Bacolod, Philippines)
  Baniline Jone Abantao (La Consolacion College Bacolod, Philippines)

  Abstract View : 22

  PDF downloads: 14

  DOI : 10.36733/jia.v4i1.14004

  42-51

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• The Effect of Risk Investment, Financial Statement Understanding, and Financial Literacy on Students’ Investment Interest

  Anthony Holly (Universitas Atma Jaya Makassar, Indonesia)
  Ana Mardiana (Universitas Atma Jaya Makassar, Indonesia)
  Robert Jao (Universitas Atma Jaya Makassar, Indonesia)
  Marselinus Asri (Universitas Atma Jaya Makassar, Indonesia)
  George Phieter Theovanus (Universitas Atma Jaya Makassar, Indonesia)

  Abstract View : 18

  PDF downloads: 5

  DOI : 10.36733/jia.v4i1.13941

  52-66

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• The Influence of Profitability and Institutional Ownership on Firm Value: The Mediating Role of Dividend Policy

  M Doni Permana Putra (Universitas Mahasaraswati Denpasar, Indonesia)
  Ketut Elly Sutrisni (Universitas Pendidikan Nasional, Indonesia)

  Abstract View : 20

  PDF downloads: 11

  DOI : 10.36733/jia.v4i1.13930

  67-79

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• Describing the Internal Control of Agrivet Stores in Pagadian City

  Marlon B. Paguia (Saint Columban College, Philippines)
  Eligen H. Sumicad (Saint Columban College, Philippines)
  Mylene P. Alfanta (Saint Columban College, Philippines)
  Queenie E. Sta. Maria (Saint Columban College, Philippines)
  Jea B. Semilla (Saint Columban College, Philippines)
  Krieshelle Ann A. Looc (Saint Columban College, Philippines)

  Abstract View : 18

  PDF downloads: 11

  DOI : 10.36733/jia.v4i1.13626

  80-89

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• Determinants of Firm Value: Evidence from Corporate Governance, Sales Growth, Firm Age, and Tax Planning

  Anak Agung Diah Kencana Dewi (Universitas Mahasaraswati Denpasar, Indonesia)
  Ni Luh Gde Novitasari (Universitas Mahasaraswati Denpasar, Indonesia)
  Ni Luh Putu Widhiastuti (Universitas Mahasaraswati Denpasar, Indonesia)

  Abstract View : 17

  PDF downloads: 7

  DOI : 10.36733/jia.v4i1.13994

  90-102

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• Determinants of Financial Performance: The Role of Financial Statement Completeness, Liquidity, and Profitability in Listed Retail Firms on the Indonesia Stock Exchange

  Lokananta Puspa Indrian (Universitas BPD, Indonesia)
  Taufiq Andre Setiyono (Universitas BPD, Indonesia)

  Abstract View : 22

  PDF downloads: 5

  DOI : 10.36733/jia.v4i1.13966

  103-112

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• Determination of Stock Returns of Companies in the Various Industrial Sectors in 2022-2024

  Kadek Apriada (Universitas Mahasaraswati Denpasar, Indonesia)
  I Nyoman Kusuma Adnyana Mahaputra (Universitas Mahasaraswati Denpasar, Indonesia)
  Putu Riska Wulandari (Universitas Hindu Negeri I Gusti Bagus Sugriwa Denpasar, Indonesia)

  Abstract View : 17

  PDF downloads: 5

  DOI : 10.36733/jia.v4i1.14016

  113-122

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