Vol 22, No 1 (2026)

JUNE

DOI: https://doi.org/10.21107/infestasi.v22i1

Table of Contents

Front Cover
 
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Prefence, Editorial Board, Table of Contence
 
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Accounting Conservatism in Indonesian Banks: Evidence from Loan Loss Provisions
Agung Nurmansyah, Purwono Purwono, Muhammad Ahmad Baballe
PDF
1-15
Board Gender Diversity and Fraud in Indonesia’s Regional Banks: A Fraud Hexagon Perspective
Dwianto Mukhtar Latif, Widya Ais Sahla
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16-33
Auditor Quantitative Materiality Disclosure, Earnings Management Concerns, and Generation Z Investors’ Willingness to Invest: An Experimental Study
Nurul Mustafida, Luciana Spica Almilia, Lufi Yuwana Mursita, Kadek Pranetha Prananjaya, Titis Puspitaningrum Dewi Kartika
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34-50
CEO Characteristics and Enterprise Risk Management: The Moderating Role of ESG Disclosure in Indonesian Agro-Industrial Firms
Markus Apriono, Bayu Aprillianto, Isti Fadah, Nining Ika Wahyuni, Nurul Syazwani Mohd Noor
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51-65
Excise Tariff Policy and Field Supervision as Instruments for Controlling the Circulation of Illegal Tobacco Products
Rina Sulistyowati, Reza Anggapratama, Moch Abdul Muiz Nur Hanip Pamungkas
PDF
66-86
Information Technology Investment and Banks’ Stock Performance: An External Investor's Perspective
Ari Christianti
PDF
87-99
Digital Financial Decisions: Evidence on Social Influence, Technology, and Herd Behavior in Emerging Financial Ecosystems
Halimatus Sakdiyah, Ira Yudistira, Imam Wahyudi
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100-125
Accounting Standards and ESG Disclosure: Evidence from Global Banks
Annisa Fithria, Rintan Nuzul Ainy, Andreas Vernando, Nabila Na'ma Aisa, Surya Darma
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126-144
System Quality Dominance in MSME Accounting Technology Adoption and Operational Efficiency
Iwan Setya Putra, Tanto Askriyandoko Putro, Hanif Yusuf Seputro
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157-181
Dividends as a Signal or Merely a Routine? The Mediating Role of Dividend Policy on Firm Value
Dika Setia Nugraha, Hersugondo Hersugondo
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182-212
The Role of ESG Performance, Audit Quality, Litigation Risk, Audit Committee, Board Independence, and Trading Volume Activity in Influencing Stock Returns
Luciana Spica Almilia
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Author Index & Reviewer
 
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