Vol. 7 No. 2 (2026): April 2026

DOI: https://doi.org/10.61194/ijtc.v7i2
Published: 2026-03-31

Articles

  • Moderation of Foreign Ownership on the Relationship between Determinants and the Principle of Prudence in the Banking Sector

    Vinola Herawaty, Florus Daeli, Indra Widiarto
    1-12

  • An Analysis of the Effects of Capital Expenditure, Institutional Ownership, and Company Growth on Carbon Emission Disclosure

    Fitria Inka Virtagani
    1-9

  • Revisiting Corporate Governance in Emerging Economies: The Role of Board Size and Independence in Indonesian Banks

    Samsul Bahari, Suriadi, Wa Ode Alzarliani, La Ode Sumail
    1-8

  • Determinants of Forensic Accounting Usage Intention Among Internal Auditors in Indonesian Mining Firms

    Sylvia Fitriani, Gatot Soepriyanto
    1-9

  • Transfer Pricing in Cable Industry: Comparative Arm’s Length Profitability Using Tnmm Between Indonesian and Foreign Company

    Andri Marfiana, Endah Sitarasmi, Sakti Prabowo, Sandika Ilham Muhammad
    1-7

  • Gender Innovation as Strategic Dynamic Capability Integrating Intellectual Capital, Cost Management, and FinTech for MSME Sustainability

    Etty Harya Ningsi, Putri Wahyuni
    1-10

  • Strengthening Family Welfare through the Empowerment of Women-Owned MSMEs in Aceh Besar Regency

    Rahmah Yulianti, Abubakar, Bukhari Usman, Hafidh Maksum, Anwar, Filia Hanum
    1-10

  • The Influence of Financial Technology Management on Financial Performance: The Moderating Role of Digital Literacy

    Reni Nurlaela
    1-7

  • The Effect of External Audit Quality, Auditor Reputation, and Auditor Rotation on the Financial Performance of Conventional Banks in Indonesia

    Ni Nyoman Nikunja Vasini, Dewi Susilowati
    1-13

  • Intermediation Efficiency and Bank Profitability: Evidence from Foreign Exchange Private Banks

    Aulia Mawarni, Mardiyani
    1-9

  • Accounting Control and Organizational Performance: An Investigation of Achievement Motivation in Higher Education Institutions

    Karlina Ghazalah Rahman, Anita Achmad Payu
    1-7

  • Agency Conflict and Debt Maturity: The Role of Accrual Quality, Earnings Smoothing, and CEO Educational Background Diversity

    Eka Rosalina
    1-10