Vol. 7 No. 4 (2026): October 2026

DOI: https://doi.org/10.61194/ijtc.v7i4
Published: 2026-08-31

Articles

  • CEO Overconfidence, Debt Policy, and Financial Condition: The Moderating Role of Family Ownership in Indonesian Manufacturing Firms

    Nikke Yusnita Mahardini, Nana Umdiana, Kodriyah
    1-14

  • Profitability as a Moderator of the Sustainability Disclosure-Tax Avoidance Relationship: Evidence from Indonesian Food and Beverage Manufacturing Firms, 2021-2024

    Anissa Yuniar Larasati, Wiwi Hartika
    1-7

  • Auditing Knowledge, Professional Skepticism, Professional Ethics, and a Two-Item Auditor Career-Interest Proxy: A Cross-Sectional Study of Accounting Students in Serang City

    Denny Putri Hapsari Putri, Denny Kurnia
    1-9

  • Negotiating the Meaning of Whistleblowing in Fraud Prevention within the Javanese Public Bureaucracy

    Octavia Lhaksmi Pramudyastuti, Anis Chariri, Surya Raharja
    1-10

  • Blockchain for Environmental Accountability: An Experimental Approach to Sustainable Tourism Reporting

    Komang Adi Kurniawan Saputra, Putu Ayu Sita Laksmi, Naori Miyazawa
    1-8

  • Financial Resilience after a Cyberattack in Islamic Banking: A CAMEL Case Study of Bank Syariah Indonesia

    Aminah Aminah, Tri Damayanti, Henny Murtini, Yenni Priatna Sari
    1-10

  • Macroeconomic Conditions, Effective Taxation, and Capital Structure Decisions: Evidence from Indonesian Manufacturing Firms

    Santi Octaviani, Nana Umdiana, Nikke Yusnita Mahardini
    1-9

  • Do Environmental Strategy Policies Improve Financial Performance? the Moderating Role of Board Gender Diversity

    Frisky Jeremy Kasingku, Elvis Ronald Sumanti
    1-11

  • ESG Controversies and Market-Based Firm Performance: The Moderating Roles of Board Independence and Board Gender Diversity in ASEAN-5 Countries

    Yudha Pramudhita, Badingatus Solikhah
    1-15

  • Determinants of Fraud Prevention in Village Fund Governance: Evidence from Village Governments in Motoling District, Indonesia

    Stanley Kho Walandouw, Wulan Deisy Kindangen, Steven Josia Tangkuman
    1-8

  • Accounting Behavior in Panic Buying After the Aceh Flood: Perceived Justice as a Mediator of Social and Risk Factors

    Zefri Maulana, Isra Maulina, Abrar Amri, Tajul 'Ula
    1-16

  • Internal Audit Quality and Green Lending: Strengthening Low-Carbon Environmental Performance in Indonesian Listed Commercial Banks

    Vita Citra Mulyandini, Muhammad Angionaldi
    1-11

  • Readiness Analysis and Cloud-Based AIS Design for ISAK 35-Based Mosque Financial Management at Darul Falah Mosque, Sleman

    Fahrul Imam Santoso, Soegiharto, Nikodemus Hans Setiadi Wijaya, Nurofik
    1-9

  • Associations of Tax Knowledge, Tax Socialization, and Tax Regulation with MSME Taxpayer Compliance: A Cross-Sectional Survey in Banda Aceh

    Rahmah Yulianti, Maisur, Meutia Handayani, Agustina, Hafid Maksum, Anwar
    1-15

  • CSR, CEO Characteristics, Prudence, And Earnings Management: The Moderating Role of GCG

    Diyah Santi Hariyani, Wenni Wahyuandari, Nur Hidayati, Dwiati Marsiwi
    1-10

  • Whistleblowing Systems, Forensic Audit, and Perceived Fraud Prevention in Indonesian State-Owned Enterprises: the Moderating Role of Internal Audit Quality

    Ilham Ramadhan Nasution, Mohd. Idris Dalimunthe
    1-9

  • Implementing Public Asset Management through Islamic Government: The Roles of Good Governance, Internal Control, and Regulation in Aceh

    Iqlima Azhar, Muhammad Salman, Muh Rifai Arsyad
    1-9

  • The Mediating Role of Good Corporate Governance in the Relationship between ESG Performance and Financial Sustainability among MSMEs in Medan, Indonesia

    Putri Wahyuni, Etty Harya Ningsi
    1-10

  • Beyond Coal: Sectoral Mapping and Diversification Potential in East Kalimantan

    Muhammad Rizki
    1-13

  • Readiness and Acceptance of Accounting Information Systems for Financial Reporting in Indonesian Village-Owned Enterprises: A TRAM Approach

    Miftahul Hadi, Rokhmat Taufiq Hidayat, Bagas Johantri, Joko Sustiyo, Siti Khomsatun
    1-11

  • Data Governance and Auditor Readiness for Generative AI-Based Audits: A Survey Study of Indonesian External Auditors with AI Literacy as a Mediator

    Riva Ubar Harahap, Muhammad Fahmi
    1-10

  • Modeling City Image Through Sharia Economic Ecosystems in West Java’s Regional Governments

    Agus Wahyudin, Agus Rahayu, Lili Adi Wibowo, Kartawan, Ihda Farhatun Nisak, Ahmad Hidayat Sutawidjaya
    1-10

  • The Moderating Role of Environmental Performance on the Relationship between Environmental Cost, Human Resource Accounting, and Financial Performance: Evidence from Indonesia Stock Exchange-Listed Energy Companies (2020–2024)

    Faridhatun Faidah, Keke Tamara Fahira, Annisya Lutfi Septanti, Tri Handayani
    1-11

  • Delegated but Not Discharged: Prudential Recognition and the Contingent Liability of Delegated PPP Infrastructure Guarantees in Indonesia

    Maman Suhendra, Arif Nugrahanto
    1-13

  • Central and Local Taxes: Which Plays a Greater Role in Improving the Human Development Index in Indonesian Regencies and Cities?

    Nur Farida Liyana, Rizqi Haniyah, Arief Budi Wardhana
    1-11