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Vol. 4 No. 2 (2026): JULY 2026
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
Published:
2026-06-09
Articles
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Ethical Taxation Through Governance and CSR: Evidence from Indonesian Firms
Abstract View: 59 |
pdf Download: 20
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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: 69 |
pdf Download: 65
| 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: 83 |
pdf Download: 35
| 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: 43 |
pdf Download: 29
| 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: 32 |
pdf Download: 21
| 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: 37 |
pdf Download: 37
| 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: 48 |
pdf Download: 32
| 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: 36 |
pdf Download: 38
| DOI :
https://doi.org/10.58777/rag.v4i2.555
