Vol. 7 No. 2 (2026): JURNAL AKUNTANSI DAN GOVERNANCE ANDALAS

Articles

• DIFFERENCES IN STOCK PRICES AND NET FOREIGN TRANSACTIONS BEFORE AND AFTER ANNOUNCEMENTS BY MSCI AND MOODY’S: A STUDY OF COMPANIES LISTED IN THE LQ45 INDEKS

  Mar'ie Helmi Habibie, Sri Dewi Edmawati

  1-14

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  DOI: https://doi.org/10.25077/jaga.v7i2.136

• THE EFFECT OF KEY AUDIT MATTERS (KAM) DISCLOSURE, AUDIT COMMITTEE, COMPANY COMPLEXITY, AND RELATED- PARTY TRANSACTIONS ON AUDIT FEES

  Indrian Deska Nabilla, Nini Syofriyeni, Warnida

  15-39

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  DOI: https://doi.org/10.25077/jaga.v7i2.135

• THE ROLE OF DIGITALIZATION IN IMPROVING THE EFFECTIVENESS OF INTERNAL CONTROL IN GOVERNMENT INSTITUTIONS: A LITERATURE REVIEW

  Antonius Immanuel Parlindungan, Lidya Primta Subakti

  40-52

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  DOI: https://doi.org/10.25077/jaga.v7i2.134

• THE EFFECT OF LIQUIDITY, LEVERAGE, SALES GROWTH, INFLATION, AND INTEREST RATES ON THE FINANCIAL HEALTH OF TRANSPORTATION COMPANIES

  Mudhiah Hani Putri, Warnida

  53-82

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  DOI: https://doi.org/10.25077/jaga.v7i2.133

• THE EFFECT OF CARBON EMISSIONS DISCLOSURE AND ENVIRONMENTAL PERFORMANCE ON FIRM VALUE: THE MODERATING ROLE OF FOREIGN BOARD REPRESENTATION (A STUDY OF ENERGY-SECTOR COMPANIES AND COMPANIES INCLUDED IN THE SRI-KEHATI INDEX LISTED ON THE INDONESIA STOCK EXCHANGE, 2021–2024)

  Shifa Fifajri Jannah, Rizka Fitriasari

  83-95

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  DOI: https://doi.org/10.25077/jaga.v7i2.132

• THE EFFECT OF LEASED ASSET VALUE, AUDIT QUALIFICATION OPINION, AND AUDIT FIRM SIZE ON AUDIT REPORT LAG

  Ahmad Danny, Husna Roza

  96-120

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  DOI: https://doi.org/10.25077/jaga.v7i2.138

• THE EFFECT OF PROFITABILITY AND DIVIDEND POLICY ON FIRM VALUE DURING THE POST-PANDEMIC RECOVERY PERIOD: EMPIRICAL EVIDENCE FROM FOOD AND BEVERAGE COMPANIES IN INDONESIA

  Hanafi Rais, Luciana Luthan

  121-139

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  DOI: https://doi.org/10.25077/jaga.v7i2.139