Jurnal Bisnis dan Akuntansi

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Accounting

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Business, Management, Accounting

Articles in this Journal

THE IMPACT OF CULTURE IN SHAPING ESG DISCLOSURE: A SYSTEMATIC REVIEW OF MULTINATIONAL PRACTICES

The goal of this study is to comprehend how local culture affects ESG (Environmental, Social, and Governance) disclosure and how culture-influenced ESG innovation can enhance corporate sustainability performance. This study uses a systemat...

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THE EFFECT OF THE PRESENCE OF FOREIGN BOARD MEMBERS ON CORPORATE ESG SCORES IN INDONESIA

The purpose of this study is to examine the impact of foreign boards and board commissioners on ESG scores in Indonesia from 2019-2023. Drawing upon the resource dependency theory, this paper applies multiple linear regression to investiga...

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GREEN INTELLECTUAL CAPITAL AND RICH DIGITAL ECO-DYNAMIC TO IMPROVE E-BUSINESS SMES’ INNOVATION PERFORMANCE

This research investigates the impact of green intellectual capital, dynamic capability, IT ambidexterity, environmental uncertainty, and RICH on the innovation performance of entrepreneurial small and medium-sized enterprises (SMEs). Focu...

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WOMEN DIRECTORS AND CORPORATE SUSTAINABILITY: BIBLIOMETRIC AND GAP ANALYSIS INSIGHTS

This research explores the connections between gender diversity on corporate boards and corporate sustainability via bibliometric analysis, gap analysis, and a future research agenda. Employing the SPAR-4-SLR based Systematic Literature Re...

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STRATEGIC TYPOLOGY AND ITS CONTEXTUAL ROLE IN SHAPING THE ESG-FIRM VALUE NEXUS

In the pursuit of long-term survival and growth, firms must strengthen investor relations and secure stakeholder trust to enhance share prices, thereby reflecting greater firm value. Investment decisions today extend beyond financial metr...

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DO INVESTORS PAY FOR PURPOSE? A BIBLIOMETRIC ANALYSIS OF SUSTAINABLE BOND PREMIUMS

This study maps research on sustainable bond pricing, focusing on greenium, socium, and sustainium. Using bibliometric and systematic analyses following PRISMA guidelines, 82 Scopus-indexed articles published between 2019 and 2025 were rev...