Vol. 13 No. 2 (2023): July - December 2023

View Vol. 13 No. 2 (2023): July - December 2023

In this edition, we present a variety of relevant and interesting topics, ranging from research on the determinants of employee psychological ownership and its impact on sustainable manufacturing performance, to studies on accounting fraud practices in Indonesia.

We also present articles on creating business value based on spirituality and authenticity from the Sustainable Development Goals (SDGs), as well as research on accounting conservatism, religious promotion of gender equality for accountants, and the role of locus of control in moderating the effects of auditor independence and professional skepticism on audit quality.

In addition, we also present articles on corporate social responsibility, softlifting on campus, and internal audit decisions as well as the model of belief adjustment. We hope that these articles can provide insights and inspiration for readers in developing their knowledge and skills in the fields of accounting and business.

Published: 2023-07-06

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