Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)-In Progress

View Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)-In Progress

Journal of Governance, Taxation and Auditing (abbreviated as JoGTA), published by PT. Keberlanjutan Strategis Indonesia, p-ISSN 2830-6392 and e-ISSN 2962-2522. The Journal of Governance, Taxation and Auditing has published four issues per year and published in July–September, October–December, January–March and April–June. Journal of Governance, Taxation and Auditing also uses the LOCKSS system to ensure a secure and permanent archive for the journal. Since 2022, the Journal of Governance, Taxation, and Auditing has been a member of CrossRef; therefore, each article will have a DOI number of 10.38142/jogta. The Journal of Governance, Taxation, and Audit is accredited in SINTA (Science and Technology Index) at GRADE 4 (SINTA 4) by the Ministry of Research and Technology of the Republic of Indonesia.
The author's country of origin is Indonesia.

DOI: https://doi.org/10.38142/jogta.v4i4
Published: 2026-04-30

Articles

  • The Effect of Good Corporate Governance, Corporate Social Responsibility, and Environmental Performance on Financial Performance in State-Owned Enterprises Listed on the Indonesia Stock Exchange in the 2019-2022 Period

    I Kadek Doni Wira Prasetya, Komang Adi Kurniawan Saputra, Ida Ayu Surasmi
    870 - 878

  • The Effect of Profitability, Liquidity, and Leverage on Stock Prices in the Food and Beverage Sector Listed on the Indonesia Stock Exchange 2022-2024

    I Putu Arik Suadnyana, Ni Nyoman Suriani, Ida Ayu Dinda Priyanka Maharani
    879 - 886

  • The Influence of Product Quality, Price, and Online Promotion on Purchasing Decisions

    Made Ari Nadia Putri, I Putu Iwan Pramana Putra, Anak Agung Sri Purnami
    887 - 895

  • The Effect of Green Accounting, CSR Disclosure, and Profitability on Firm Value in the Consumer Non-Cyclicals Sector Listed on the Indonesia Stock Exchange 2022-2024

    Ni Komang Trisna Ariyanti, Kadek Goldina Puteri Dewi, Gede Sanjaya Adi Putra
    896 - 904

  • Accounting Information System for Village Government Fraud Prevention: Tri Kaya Parisudha Moderation

    I Gusti Ayu Indira Iswari, I Gusti Ngurah Sanjaya, A. A. Ayu Erna Trisnadewi
    905 - 911

  • The Influence of Facilities, Service Quality, and Price Perception on Customer Loyalty at Dejavu Billiard Denpasar

    Putu Indah Hapsari, Clarita Bunga Amunutur, A. A. Made Indra Wijaya Kusuma
    912 - 918

  • The Influence of Sales Growth and Operational Efficiency On Financial Performance (A Study Of The Pharmaceutical Subsector Listed On The Indonesia Stock Exchange For The 2019–2023 Period)

    Stephanie Immanuel Muswanto, Aisyaturrahmi Aisyaturrahmi
    919 - 932

  • Factors Affecting Financial Distress in Trading Companies Listed on The Indonesia Stock Exchange

    Syelvi Nurul Aini, Ickhsanto Wahyudi
    933 - 941

  • The Effect of Interest Rates and Inflation on Stock Prices in Banking Company KBMI 4 Listed on the Indonesia Stock Exchange

    I Dewa Gede Kartika Yudha Pradana, Ni Made Santini, Ni Nyoman Suriani
    942 - 948

  • The Effect of Capital Structure on Financial Performance In Food And Beverage Manufacturing Subsector Companies Listed on The Indonesia Stock Exchange During The 2022–2024 Period

    Sarah Fauziah, Andri Mauludi
    949 - 958

  • The Influence of Price and Product Quality on Customer Engagement Based on Perceived Value with a Budgeting Perspective in a Family-Owned Livestock Business

    Ni Putu Lisa Wijayanti, Gde Deny Larasdiputra, I Putu Gde Chandra Artha Aryasa
    959 - 964

  • The Mediation Role Of Capital Structure And Profitability Moderation In The Relationship Between Liquidity And Company Value (Case Study Of Companies With Small-Mid Cap Liquid Index Listed On The Idx In The 2018-2023 Period)

    Yasmin Atsilah, Wawan Ichwanudin, Intan Purbasari
    965 - 983

  • The Influence of Product Quality, Product Innovation, and Brand Image on Consumer Purchasing Decisions for the Eiger Brand in Denpasar City

    I Nyoman Adi Prasyatiya, Bayu Pasupati, Ida Ayu Putu Santi Purnamawati
    984 - 991

  • Social Media Marketing, Product Quality, and Price on Farhan Collection Customer Satisfaction

    I Made Tedi Setiawan, Sukmasari Triana Gita Putri, I Ketut Johny Pramanda Putra
    992 - 998

  • The Impact of Corporate Governance (CGPI) and Investment Efficiency on Firm Value

    Geovivo Ahsanti Mukminawati, Ario Purdianto
    999 - 1010

  • Application Of the Markowitz Model in Determining the Optimal Portfolio of Stocks Listed on The Jakarta Islamic Index (Jii) For The 2022–2024 Period

    Muhammad Ammar Hamzah, Imron Rosyadi
    1111 - 1126

  • Green Intellectual Capital and Carbon Performance: The Moderating Role of Audit Quality

    Ulfa Rahmawati, Lely Kumalawati
    1127 - 1135

  • Food Procurement Strategy During the Low Season at the Como Uma Ubud Hotel

    Ni Kadek Meira Yanti Yanti, I Dewa Ayu Rai Sumariati, Luh Nyoman Tri Lilasari
    1136 - 1146

  • The Effect of Transparency and Accountability on Financial Management in Dauh Puri Klod Village, West Denpasar District

    Kadek Dwi Septiantara, Ni Made Vita Indriyani, Kadek Goldina Puteri Dewi
    1147 - 1156

  • The Influence of Store Atmosphere, Service Quality, and Location on Consumer Purchasing Decisions at Nugi Bali

    Putu Indah Hapsari, I Gusti Ayu Agung Istri Sari Dewi, I Kadek Angga Saputra
    1157 - 1163

  • The Influence of Online Shoe Purchasing After Onsite Trial Behavior

    Nur Al Huda Ma’rifatullah, Astri Wulandari, Rahmat Hidayat
    1164 - 1174

  • Public Compliance in Land and Building Tax Payment in Kulo District, Sidenreng Rappang Regency

    Citra Dwi Amaliah, Barisan, Irwan
    1175 - 1187