Vol. 2 No. 2 (2026): January 2026

View Vol. 2 No. 2 (2026): January 2026

We are proud to release the latest edition, featuring 10 research articles on contemporary issues such as auditor performance, company value, Green Intellectual Capital, Islamic Corporate Governance, and carbon emissions disclosure. This edition is the result of a collaboration between 10 institutions: Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Universitas Terbuka (Jakarta & Tangerang), Universitas Jendral Achmad Yani, Cimahi, Universitas Sriwijaya, Palembang, Institut Bisnis dan Komunikasi Swadaya Jakarta Timur , Institut Al Fithrah Institute, Surabaya, Politeknik Negeri Jakarta, Depok, Universitas Islam Sunan Gunung Djati, Bandung, University of Balikpapan, Balikpapan, Universitas Bina Sarana Informatika, Bekasi We extend our deepest gratitude to the authors for their dedicated research and to the peer reviewers for ensuring the scientific quality of every published article.

DOI: https://doi.org/10.65440/jaa.v2i2
Published: 16-01-2026

Articles

  • The Influence of Leadership Style and Independence on Auditor Performance with Professionalism as a Moderation Variable

    Siti Fauzi Nurhayati
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Mia Sipa Sopiatur Rohmah
    Universitas Terbuka, Jakarta, Indonesia,
    Khoirun Nuranisa Safitri
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    73 - 84
    DOI: https://doi.org/10.65440/jaa.v2i2.110
    Abstract View: 32, PDF Download: 21

  • Determinants of Firm Value in Property and Real Estate Firms: Profitability, Liquidity, Firm Size, and Managerial Ownership (2017–2024)

    Cindy Effendy
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Nunung Aini Rahmah
    Universitas Jendral Achmat Yani, Cimahi, Indonesia,
    Indi Widianingsih
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    85 - 96
    DOI: https://doi.org/10.65440/jaa.v2i2.139
    Abstract View: 38, PDF Download: 15

  • The Effect of Islamicity Performance Index, Intellectual Capital, Operational Efficiency Ratio, and Non-Performing Financing on Return on Assets

    Aulia Nurriski
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Putri Rizkiyah
    Universitas Sriwijaya, Palembang, Indonesia,
    97 - 112
    DOI: https://doi.org/10.65440/jaa.v2i2.145
    Abstract View: 39, PDF Download: 23

  • The Effect of Green Intellectual Capital Disclosure, Cash Holding, and Foreign Ownership on Firm Financial Performance

    Avilya Baysta Bheda Wea
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Sisilia Rachel Ari Putri
    Institusi Bisnis dan Komunikasi Swadaya, Jakarta Timur, Indonesia,
    113 - 128
    DOI: https://doi.org/10.65440/jaa.v2i2.149
    Abstract View: 36, PDF Download: 25

  • The Effect of Islamic Corporate Governance, Islamic Corporate Social Responsibility, Corporate Zakat, and Intellectual Capital on Financial Performance

    Aminatuzzuhriyeh Aminatuzzuhriyeh
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Millatina Hanifah
    Institut Al Fithrah, Surabaya, Indonesia,
    129 - 147
    DOI: https://doi.org/10.65440/jaa.v2i2.164
    Abstract View: 24, PDF Download: 16

  • The Effect of Board Characteristics on Environmental, Social, and Governance Disclosure

    Raika Dwi Rahayu
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Raldyaz Prayogi
    Politeknik Negeri Jakarta, Depok, Indonesia,
    148 - 160
    DOI: https://doi.org/10.65440/jaa.v2i2.154
    Abstract View: 43, PDF Download: 32

  • The Effect of Foreign Liability, Interest Coverage Ratio and Growth Opportunity on Hedging Decisions with Leverage as a Moderating Variable

    Halimah Miranty Prassida
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Tiara Syaharani
    Universitas Terbuka, Tanggerang, Indonesia,
    161 - 175
    DOI: https://doi.org/10.65440/jaa.v2i2.158
    Abstract View: 39, PDF Download: 34

  • The Effect Of Information Asymmetry, Firm Size, Financial Distress And Capital Structure On Firm Value

    Pratiwi Liberti
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Sisi Wardani
    Universitas Islam Negeri Sunan Gunung Djati, Bandung Indonesia,
    176 - 191
    DOI: https://doi.org/10.65440/jaa.v2i2.163
    Abstract View: 49, PDF Download: 32

  • The Effect of Cash Holding, Leverage, and Company Size on Profit Quality

    Adissya Hawalia Husni
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Elprina Sarah Azahra
    Universitas Balikpapan, Balikpapan, Indonesia,
    192 - 204
    DOI: https://doi.org/10.65440/jaa.v2i2.160
    Abstract View: 49, PDF Download: 29

  • The Effect of Environmental Performance and CEO Gender on Carbon Emission Disclosure in the Basic Materials Sector Listed on the Indonesia Stock Exchange for the 2022 - 2024 Period

    Nadia Saputri
    Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia,
    Mella A Listia
    Universitas Bina Sarana Informatika, Bekasi, Indonesia,
    205 - 215
    DOI: https://doi.org/10.65440/jaa.v2i2.162
    Abstract View: 47, PDF Download: 39