Vol. 3 No. 2 (2025): May 2025

Articles

• Harmonizing Corporate Reporting: A Narrative Review on ESG, IR, and Global Investor Perceptions

  Sri Yanthy Yosepha

  79-93

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  Sri Yanthy Yosepha,  Universitas Dirgantara Marsekal Suryadarma,  Indonesia

  Abstract views : 638 times | Downloads: 462 times | DOI : https://doi.org/10.61194/ijat.v3i2.713 | Published: 2025-05-06
  

• The Influence of Rental Fees, Operating Costs, and Working Hours on Financial Behavior at the Sis Al Jufri Pearl Airport Canteen in Hammer City

  Safri

  94-103

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  Safri,  Universitas Dirgantara Marsekal Suryadarma,  Indonesia

  Abstract views : 219 times | Downloads: 254 times | DOI : https://doi.org/10.61194/ijat.v3i2.778 | Published: 2025-05-14
  

• Re-examining the Influence of Tax Compliance Costs on Entrepreneurial Intentions within Nigeria’s Business Landscape

  Mohammed Aminu Bello

  104-115

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  Mohammed Aminu Bello,  Bayero University Kano,  Nigeria

  Abstract views : 478 times | Downloads: 400 times | DOI : https://doi.org/10.61194/ijat.v3i2.753 | Published: 2025-05-19
  

• Benefits and Drawbacks of Financial Reporting Practices: A Case Study of UD Harapan Jaya in Pallangga Village

  Putri Ayu Lestari

  116-132

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  Putri Ayu Lestari,  Sekolah Pascasarjana Universitas Sahid,  Indonesia

  Abstract views : 804 times | Downloads: 463 times | DOI : https://doi.org/10.61194/ijat.v3i2.792 | Published: 2025-05-28
  

• The Effect of Auditor Report Lag on Financial Performance and Company Governance in Consumer Cyclical Sector Companies

  Dewi Susilowati, Salsabila Hana Saseka

  133-147

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  Dewi Susilowati,  Universitas Jenderal Soedirman,  Indonesia

  Salsabila Hana Saseka,  universitas Jenderal Soedirman,  Indonesia

  Abstract views : 845 times | Downloads: 707 times | DOI : https://doi.org/10.61194/ijat.v3i2.789 | Published: 2025-05-28