Vol. 7 No. 1 (2023): Accounting and Management Journal

Vol. 7 No. 1 (2023) Accounting and Management Journal

This issue of the Accounting and Management Journal presents a collection of multidisciplinary research exploring accounting, finance, and management within Indonesia’s dynamic economic and organizational landscape. The featured studies investigate diverse topics, including the determinants of audit delay, the relationship between dividend policy and capital structure, and the impact of financial performance on tax avoidance. Several articles also examine human and behavioral dimensions in organizations such as motivation, religiosity, job satisfaction, and knowledge brokering, offering insights into how people and culture shape institutional effectiveness. Beyond corporate analysis, this volume highlights the transformative role of innovation and digitalization in small and medium enterprises, as well as the historical evolution of Indonesian government accounting reforms aimed at enhancing transparency and accountability. Collectively, the papers present a holistic understanding of financial governance and organizational development, contributing valuable perspectives for academics, practitioners, and policymakers.

This issue features contributions from authors based in Indonesia.