Vol. 14 No. 2 (2025): Nominal September 2025

Articles

• The Role of Corporate Governance in Financial Fraud Prevention: A Systematic Literature Review

  DOI : 10.21831/nominal.v14i2.81860

  Rizky Ridho Dwinanda ⁽¹⁾, Anak Agung Gde Satia Utama ⁽²⁾

  (1) Universitas Airlangga, Indonesia ,

  (2) Universitas Airlangga, Indonesia

  150-163

  Abstract : 41

  PDF : 21

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  DOI : 10.21831/nominal.v14i2.81860

• Perkembangan Penelitian Anti-corruption Disclosure di Indonesia

  DOI : 10.21831/nominal.v14i2.82463

  Sevira Khairatun Hisan ⁽¹⁾, Doddy Setiawan ⁽²⁾

  (1) Universitas Sebelas Maret, Indonesia ,

  (2) Universitas Sebelas Maret, Indonesia

  164-178

  Abstract : 34

  PDF : 13

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  DOI : 10.21831/nominal.v14i2.82463

• Factors Affecting the Stability of Financial Banking System in Indonesia

  DOI : 10.21831/nominal.v14i2.82505

  Shafitranata - Shafitranata ⁽¹⁾, Arseta Yudha Lesmana ⁽²⁾

  (1) Sekolah Tinggi Ilmu Ekonomi Al-Madani, Indonesia ,

  (2) Sekolah Tinggi Ilmu Ekonomi Al-Madani, Indonesia

  179-193

  Abstract : 18

  PDF : 2

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  DOI : 10.21831/nominal.v14i2.82505

• Pengaruh Akuntansi Manajemen Lingkungan, Inovasi Hijau, dan Biaya Lingkungan Terhadap Nilai Perusahaaan

  DOI : 10.21831/nominal.v14i2.82949

  Stefannie Budiono ⁽¹⁾, Jesica Handoko ⁽²⁾

  (1) Universitas Katolik Widya Mandala Surabaya, Indonesia ,

  (2) Universitas Katolik Widya Mandala Surabaya, Indonesia

  194-214

  Abstract : 47

  PDF : 27

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  DOI : 10.21831/nominal.v14i2.82949

• Pengaruh New Fraud Diamond dan Spesialisasi Industri Auditor Terhadap Kecurangan Laporan Keuangan

  DOI : 10.21831/nominal.v14i2.83940

  Fedora Azalia Dwiputri Sukmana ⁽¹⁾, Indah Fitriani ⁽²⁾, Mimin Widaningsih ⁽³⁾

  (1) Universitas Pendidikan Indonesia, Indonesia ,

  (2) Universitas Pendidikan Indonesia, Indonesia ,

  (3) Universitas Pendidikan Indonesia, Indonesia

  215-252

  Abstract : 47

  PDF : 13

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  DOI : 10.21831/nominal.v14i2.83940

• Pengaruh Kepemilikan Manajerial, Dewan Komisaris Independen, Komite Audit, Leverage dan Profitabilitas Terhadap Pengungkapan Sustainable Development Goals (SDGs)

  DOI : 10.21831/nominal.v14i2.87284

  Oktavia Purwitasari ⁽¹⁾, Sriyono ⁽²⁾

  (1) UPN "Veteran" Yogyakarta, Indonesia ,

  (2) UPN "Veteran" Yogyakarta, Indonesia

  253-268

  Abstract : 54

  PDF : 26

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  DOI : 10.21831/nominal.v14i2.87284

• The Effect of Family Ownership Concentration and Sustainability Reporting: Does Corporate Governance Matter?

  DOI : 10.21831/nominal.v14i2.87872

  Frida Fanani Rohma ⁽¹⁾, Habi Bullah ⁽²⁾, Khy’sh Nusri Leapatra Chamalinda ⁽³⁾, Auliya Zulfatillah ⁽⁴⁾

  (1) Universitas Trunojoyo Madura, Indonesia ,

  (2) Universitas Trunojoyo Madura, Indonesia ,

  (3) Universitas Trunojoyo Madura, Indonesia ,

  (4) Universitas Trunojoyo Madura, Indonesia

  269-277

  Abstract : 19

  PDF : 10

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  DOI : 10.21831/nominal.v14i2.87872

• Pengaruh Independensi, Integritas, Profesionalisme, Struktur dan Pemahaman Standar Audit terhadap Kompetensi Calon Auditor

  DOI : 10.21831/nominal.v14i2.85547

  Maria Cita Verene Gunadi ⁽¹⁾, Warsito Kawedar ⁽²⁾

  (1) Diponegoro University, Indonesia ,

  (2) Diponegoro University, Indonesia

  278-292

  Abstract : 24

  PDF : 7

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  DOI : 10.21831/nominal.v14i2.85547

• The Role of Firm Size, Leverage, and Governance in Earnings Management: A Comparative Study of IDX and BRVM

  DOI : 10.21831/nominal.v14i2.74606

  Mohamed Cisse ⁽¹⁾, Denies Priantinah ⁽²⁾

  (1) Universitas Negeri Yogyakarta, Indonesia; Harbin Institute of Technology Shenzhen, China ,

  (2) Universitas Negeri Yogyakarta, Indonesia

  293-307

  Abstract : 4

  PDF : 0

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  DOI : 10.21831/nominal.v14i2.74606

• The Effect of Economic, Environmental, and Social Aspects on Manufacturing Companies’ Financial Performance in Indonesia

  DOI : 10.21831/nominal.v14i2.82911

  Muhammad Ramadhan ⁽¹⁾, Husnah Nur Laela Ermaya ⁽²⁾

  (1) Universitas Pembangunan Nasional "Veteran" Jakarta, Indonesia ,

  (2) Universitas Pembangunan Nasional "Veteran" Jakarta, Indonesia

  308-325

  Abstract : 7

  PDF : 2

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  DOI : 10.21831/nominal.v14i2.82911