Author

A. A. Widanaputra

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Open access Sep 2026

Environmental, Social, and Governance Disclosure, Firm Value, and Selected Firm Life Cycle Stages in Indonesian Industrial Companies

Purpose – Previous research has often overlooked variations in cash flow throughout a company’s life cycle when evaluating ESG disclosure and firm value. This study addresses this gap by examining the moderating effect of the life cycle on industrial firms in Indonesia.Methods – Quantitative research was conducted usin...

A. A. A. E. T. Dewi, Luh Gede Kusuma Dewi, A. A. Widanaputra et al. · Indonesian Journal of Taxati... · 0 citations

Open access Sep 2026

Family Ownership Concentration and Firm Value: Examining the Mediating Role of Real Earnings Management in Indonesia

Purpose – This study examines whether real earnings management (REM) explains the relationship between family ownership concentration and firm value in Indonesian non-financial firms. Prior studies focus on direct relationships, with limited mediation evidence.Methods – This study analyzes 957 firm-year observations of...

I. K. S. A. Natha, A. A. Widanaputra, N. D. Ratnadi et al. · Indonesian Journal of Taxati... · 0 citations

Review Open access Sep 2026

Environmental management accounting as a mediating mechanism between green intellectual capital and sustainability performance

The concept of organizational sustainability has evolved from initially only covering economic, social, and environmental aspects to also including governance, cultural, and spiritual dimensions. Nonetheless, the accounting literature remains insufficient in elucidating the conversion of eco-based resources into holist...

Ni Luh Putu Mita Miati, Dodik Ariyanto, A. A. Widanaputra et al. · International Journal of Man... · 0 citations