Vol. 23 No. 1 (2026): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan

Articles

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  PARADOKS NORMA SOSIAL DALAM KEPATUHAN SERTIFIKASI ISPO: BUKTI DARI AKUNTANSI KEPERILAKUAN

  Antonius Grivaldi Sondakh, Lili Safrida

  001-026

  • article

  DOI: https://doi.org/10.25170/balance.v23i1.7839

  Abstract views: 180 | PDF Downloads : 117
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  AUDIT QUALITY: A MODEL BASED ON PERSONAL CHARACTERISTIC OF AUDITOR ON PUBLIC ACCOUNTING FIRMS

  Ceacilia Srimindarti, Pancawati Hardiningsih, Gregorius Anggana Lisiantara, Rachmawati Meita Oktaviani, Ida Ariyani

  027-047

  • article

  DOI: https://doi.org/10.25170/balance.v23i1.7805

  Abstract views: 154 | PDF Downloads : 88
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  GREEN BANKING, BOARD DIVERSITY, AND BANK PERFORMANCE: A LINIEAR AND NON-LINEAR STUDY IN INDONESIA

  Septian Yudha Kusuma, Ida Nurhayati, Mella Katrina Sari, Tri Wahyudi

  048-073

  • article

  DOI: https://doi.org/10.25170/balance.v23i1.7832

  Abstract views: 149 | PDF Downloads : 61
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  ESG DISCLOSURES AND TECHNOLOGICAL INNOVATION ON THE FINANCIAL PERFORMANCE OF ENERGY COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE

  ANTHONY HOLLY, ROBERT JAO

  074-103

  • article

  DOI: https://doi.org/10.25170/balance.v23i1.7989

  Abstract views: 145 | PDF Downloads : 54
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  THE EFFECTS OF DIGITAL TRANSFORMATION, ESG DISCLOSURE, AND CORPORATE GOVERNANCE ON CORPORATE FINANCIAL DISTRESS THROUGH OPERATIONAL RISK AND FINANCING CONSTRAINTS

  Faridah, Sitti Mujahida Baharuddin, Herminawaty, Nurhidayanti s, Thanwain, Muhammad Azizurrohman

  104-145

  • article

  DOI: https://doi.org/10.25170/balance.v23i1.7837

  Abstract views: 245 | PDF Downloads : 97