Vol. 5 No. 2 (2025): November 2025

Volume : 5 | Number : 2 | November 2025 | e-ISSN : 2807-7423

Disclosure: Journal of Accounting and Finance presents scientific manuscripts of research results in the fields of accounting and finance. This edition has been available online since November 25, 2025. All articles in this edition (6 original research articles) are written/co-written by 12 authors from 7 affiliations and 3 countries (Indonesia, Nigeria, Kenya).

DOI: https://doi.org/10.29240/disclosure.v5i2

Published: 2025-11-25

Articles

The Role of Institutional Ownership in Moderating the Effect of Liquidity, Capital Intensity, and Sales Growth on Tax Avoidance

Adelina Citradewi, Universitas Islam Negeri Sunan Kudus, Indonesia

Winda Qurotul Ainiyah, Universitas Islam Negeri Sunan Kudus, Indonesia

113-142
- PDF
DOI : 10.29240/disclosure.v5i2.13470 Abstract Views : 0 PDF downloadss: 0
The Role of Digital Marketing and ICT in Enhancing Regional Economic Growth: Evidence from East Java

Dina Utari, Universitas Islam Negeri Salatiga, Indonesia

Danang Sofa Ma’arif, Universitas Islam Negeri Salatiga, Indonesia

Akbar Mulia Ramadhan, Universitas Islam Negeri Salatiga, Indonesia

Yeyen Novita, Universitas Diponegoro, Indonesia

143-162
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DOI : 10.29240/disclosure.v5i2.15098 Abstract Views : 0 PDF downloadss: 0
Pengaruh Biaya Lingkungan Dan Kinerja Lingkungan Terhadap Kinerja Keuangan

Adyandra Sabrina Nareswari, Universitas Muhammadiyah Prof.Dr.Hamka, Indonesia

163-182
- PDF
DOI : 10.29240/disclosure.v5i2.12940 Abstract Views : 0 PDF downloadss: 0
The Impact of Non-Performing Loan, Loan to Deposit Ratio, Operating Expenses to Operating Income, and Net Interest Margin on Banking Stock Prices

Reza Pahlevi Ramadhan, University of Swadaya Gunung Jati, Cirebon, Indonesia

Maiyaliza, University of Swadaya Gunung Jati, Cirebon, Indonesia

183-196
- PDF
DOI : 10.29240/disclosure.v5i2.14525 Abstract Views : 0 PDF downloadss: 0
Intellectual Capital and Operational Efficiency of Listed Firms in Nigeria: The Moderating Role of Ownership Structure

Romoke Busari, University of Ibadan, Nigeria

197-223
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DOI : 10.29240/disclosure.v5i2.14933 Abstract Views : 0 PDF downloadss: 0
Determinants of Migration to Accrual Accounting For the Central and Devolved Governments in Kenya

Solomon Ngahu, Meru University of Science and Technology (MUST), Kenya

Cecilia Ndunge Waweru, Meru University of Science and Technology (MUST), Kenya

224-240
- PDF
DOI : 10.29240/disclosure.v5i2.13035 Abstract Views : 0 PDF downloadss: 0

Vol. 5 No. 2 (2025): November 2025

Articles

The Role of Institutional Ownership in Moderating the Effect of Liquidity, Capital Intensity, and Sales Growth on Tax Avoidance

The Role of Digital Marketing and ICT in Enhancing Regional Economic Growth: Evidence from East Java

Pengaruh Biaya Lingkungan Dan Kinerja Lingkungan Terhadap Kinerja Keuangan

The Impact of Non-Performing Loan, Loan to Deposit Ratio, Operating Expenses to Operating Income, and Net Interest Margin on Banking Stock Prices

Intellectual Capital and Operational Efficiency of Listed Firms in Nigeria: The Moderating Role of Ownership Structure

Determinants of Migration to Accrual Accounting For the Central and Devolved Governments in Kenya

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