About the Journal
Published for executives, researchers, and scholars alike, the Journal aids the application of empirical research to practical situations and theoretical findings to the reality of the real business world. This journal is published semi-annually (January and July) with a continuous publication system, which means that authors can submit manuscripts at any time and will be published as soon as the full editorial process is complete and to keep readers and authors updated with the latest progress.
If you have any questions about the journal, please chat on WhatsApp (+62 81188809646) or/and email us (info-rag@sanscientific.com).
E-ISSN/P-ISSN: 2985-8151/2985-8143
The online and continuous publication system journal
Submission in English
APC of IDR 500 K
Indexed By :
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All articles published by RAG have a unique DOI number.
Current Issue
The fourth volume and issue 2 of the Research of Accounting and Governance (RAG), with the publication period of July 2026, has been available since June 09, 2026. The publication features a total of five articles from 3 author affiliations, namely Indonesian College of Economics (STEI), Jakarta, Universitas Internasional Batam, Batam, YARSI University, Jakarta
Articles
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Ethical Taxation Through Governance and CSR: Evidence from Indonesian Firms
Abstract View: 51 |
pdf Download: 12
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DOI :
https://doi.org/10.58777/rag.v4i2.556
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Do Female Directors Enhance ESG Performance? The Moderating Role of FinTech in Indonesian Banking
Abstract View: 58 |
pdf Download: 48
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DOI :
https://doi.org/10.58777/rag.v4i2.584
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Corporate Governance and Tax Avoidance: Moderating Effects of Institutional Ownership in Indonesia’s Energy Sector
Abstract View: 65 |
pdf Download: 15
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DOI :
https://doi.org/10.58777/rag.v4i2.562
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Audit Quality as a Moderator of Auditor Switching Determinants: Evidence from SRI-KEHATI Index Companies in Indonesia
Abstract View: 30 |
pdf Download: 22
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DOI :
https://doi.org/10.58777/rag.v4i2.619
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Corporate Governance Mechanisms, Capital Intensity, and Tax Avoidance: An Empirical Study of Banking Transparency
Abstract View: 23 |
pdf Download: 11
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DOI :
https://doi.org/10.58777/rag.v4i2.561
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Financial Performance and CSR as Determinants of Auditors' Going Concern Judgments: Evidence from Indonesian Infrastructure State-Owned Enterprises
Abstract View: 21 |
pdf Download: 17
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DOI :
https://doi.org/10.58777/rag.v4i2.656
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Beyond Rules and Sanctions: The Role of Tax Socialization in Strengthening MSME Tax Compliance
Abstract View: 21 |
pdf Download: 13
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DOI :
https://doi.org/10.58777/rag.v4i2.554
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Financial Performance and Tax Avoidance in Large and Small Firms
Abstract View: 16 |
pdf Download: 17
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DOI :
https://doi.org/10.58777/rag.v4i2.555



















