Vol. 1 No. 1 (2026): Journal of Ethics and ESG (in progress)

Articles

• Does ESG Transparency Improve Financial Performance? Evidence from an Emerging Market

  Daifa Fatmasari, Ahmad Juanda, Agung Prasetyo Nugroho Wicaksono

  1-11

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• Reframing Public Budgeting in Indonesia: The Urgency of Risk-Based and SDG-Integrated Approaches to Ecological Disasters

  Hafiez Sofyani

  12-22

  • PDF

• Professional Skepticism, Time Pressure, and Auditor Independence in Fraud Detection: The Moderating Role of Professional Ethics

  Aditya Aditya, Dhaniel Syam, Firda Ayu Amalia

  23-33

  • PDF

• Corporate Determinants of Carbon Accounting Disclosure: Evidence from Indonesia’s Energy Sector

  Ika Jatnika, Nisa Hardiyanti, Krisdanu Purwana

  34-42

  • pdf

• The Impact of ESG Performance on Financial Distress: Evidence from ASEAN-5 Banking with Board Gender Diversity as a Moderating Factor

  Putri Khairunnisa Fakhira, Mahfud Sholihin

  43-58

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• Managerial ability and ESG performance in ASEAN 5 banking: the moderating role of sustainability committees

  Inayah Risqi Alisa, Nissa Baizurah

  59-72

  • PDF