Vol. 4 No. 2 (2025)

Articles

• Penilaian kualitas pengungkapan laporan keberlanjutan PT Adaro Energy Indonesia Tbk tahun 2023 berdasarkan standar GRI

  Moch Rifqi Rizal, Amrie Firmansyah

  108-124

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• Does paper-based case study still matter in auditing education? Evidence from Indonesian auditors

  Anda Dwiharyadi

  125-133

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• The implication of income smoothing in the Indonesian manufacturing industry among political cost as a moderating variable

  Vanesa Aprilyani, Ayunita Ajengtiyas Saputri Mashuri

  134-143

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• Pengaruh intellectual capital terhadap kinerja organisasi sektor publik: Bukti empiris pada perwakilan BPKP

  Fadilla Fanni, Sofi Wahda Fakhria, Amrie Firmansyah

  144-157

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• Implementasi aplikasi Audit Tools Linked Archive Systems (ATLAS) pada kantor akuntan publik di Kota Padang: Tingkat optimalisasi dan tantangan awal

  Milluspitasari Milluspitasari, Josephine Sudiman, Anda Dwiharyadi

  158-170

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