This study examines how Corporate Social Responsibility (CSR) disclosure and Sustainable Development Goals (SDGs) affect investment decisions mediated by Environmental, Social, and Governance (ESG) scores. Structural Equation Modeling (SEM) was used to test the hypotheses of this study using the...

Objective - Hinduism presupposes all life activities. This includes Strategic Management Accounting (SMA) which could maintain life's equilibrium by practising the goal of life suggested by the Tri Kaya Parisudha (TKP). In general, SMA does not have a framework of reference for accountants to...

The opacity index of Indonesia ranks 35 of 48 countries in the world (Milken Institute, 2009) and 32 of 34 countries (Bhattacharya et al., 2003). It indicates that earnings quality of Indonesian public companies is low. The factors affecting earnings opacity of Indonesian public firms remains a...