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This study investigates the relationship between Environmental, Social, and Governance (ESG) performance and corporate financial distress, with board gender diversity examined as a moderating variable. Using 96 firm-year observations from manufacturing companies listed on the Indonesia Stock Exchange (2022–2024), the analysis employs variance-based Structural Equation Modelling (SEM). The findings reveal that ESG performance does not exert a statistically significant effect on financial distress, and gender diversity does not moderate this relationship. These non-significant results constitute the central empirical contribution of the study, highlighting that ESG engagement and gender diversity have yet to translate into financial resilience in the Indonesian manufacturing context. The study underscores the importance of contextual factors—such as implementation costs, authenticity of ESG disclosures, and limited female representation on boards—in shaping the effectiveness of sustainability practices. The results provide theoretical implications for Stakeholder and Agency Theory and offer practical insights for managers, regulators, and investors in emerging markets.

The study aims to analyze the influence of Self-esteem, narcissism, Knowledge Sharing, professional skepticism, and Educational Level on Auditor Performance. The research was conducted with auditors at the Public Accounting Firm Jojo Sunarjo & Partners to understand how psychological characteristics, professional behaviour, and educational background contribute to optimal auditor performance. The study included 202 active auditors. Data analysis was carried out using the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach with SmartPLS version 4.0. The results show that Self-esteem, Knowledge Sharing, Professional Skepticism, and Educational Level positively influence Auditor Performance. Meanwhile, Narcissism has an adverse effect on Auditor Performance. These findings highlight the importance of personality traits and professional conduct in supporting the quality of auditor performance.

This study aims to examine the influence of servant leadership (SL) on perceived organizational support (POS), job satisfaction (JS), job embeddedness (JE), and turnover intentions (TI) among private bank employees in West Jakarta. The research is motivated by the high turnover rate in the banking industry, despite organizational efforts to strengthen leadership and employee support. A total of 154 employees participated by completing an online Likert-scale questionnaire, and the data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.1.0.9. The findings reveal that SL positively and significantly influences POS (β=0.667), JS (β=0.585), and JE (β=0.579). Furthermore, POS (β=−0.328), JE (β=−0.386), and JS (β=−0.220) significantly and negatively affect TI. Predictive relevance is supported with Q² values ranging from 0.283 to 0.604, while model fit testing using SRMR yielded 0.050 (saturated) and 0.127 (estimated). Bootstrapping was conducted with 5,000 resamples, two-tailed testing, bias-corrected accelerated (BCa), and 95% confidence intervals. Theoretically, this research strengthens the literature by demonstrating that SL enhances workplace relationships through improved POS, JS, and JE, which subsequently reduces turnover intentions. Practically, the findings provide implications for banking management to adopt servant leadership as a strategic approach to employee retention. Nevertheless, despite high levels of POS, JS, and JE, some respondents still report turnover intentions, indicating the presence of unmodeled external factors such as career opportunities, workload, or industry dynamics. This study is limited by its cross-sectional design and one-time self-report measurement; thus, generalizations and causal inferences should be made with caution.

This study aimed to examine the effect of digital literacy, financial literacy, innovation, and human capital on MSME performance. This study used Structural Equation Modeling (SEM) based on Partial Least Square (PLS). The population in this study consisted of MSMEs located in Banyumas Regency. Moreover, the sampling technique used in this study was convenience sampling, with the criteria that MSMEs were in Banyumas Regency and have been operating for at least 3 years, which resulted in 161 respondents. This study showed that digital literacy, innovation, and human capital have a positive and significant effect on MSME performance. In line with Resource-Based Theory (RBT), resources within organizations such as digital literacy, innovation, and human capital play an important role in facing competition to improve MSME performance. In addition, this study shows that financial literacy has not effect on MSME performance.

The purpose of this research is to determine the factors of taxpayer compliance at the Sekayu Tax Office. This research was conducted on individual taxpayers at the Sekayu Tax Office. The research method used is a quantitative method using five research variables, namely Love of Money, tax knowledge, tax sanctions as the independent variable, and taxpayer compliance as the dependent variable with taxpayer awareness as the intervention/mediation variable. The variable measurement scale used in this research is the Likert Scale. The type of data used is primary data collected through a questionnaire survey of 100 individual taxpayers at the Sekayu Tax Office. Data analysis was carried out using Structural Equation Modeling (SEM) based on Partial Least Square (PLS) using SmartPLS 4.0 software. The results of the research show that: 1) Tax knowledge and tax sanctions have a significant influence on taxpayer awareness 2) Tax knowledge and tax sanctions have a positive and significant influence on taxpayer compliance 3) Love of money has a negative and insignificant influence on taxpayer awareness and compliance tax 4) Tax awareness does not have a significant effect on taxpayer compliance and 5) Tax knowledge and tax sanctions do not have a significant effect on taxpayer compliance through taxpayer awareness.

Minimnya atensi wajib pajak terhadap sosialisasi telah dicoba oleh fiskus pajak menimbulkan kecenderungan wajib pajak buat tidak patuh dalam penuhi kewajiban perpajakannya. Diperlukan banyak profesi konsultan pajak karena masih minimnya konsultan pajak dalam menangani banyaknya wajib pajak dalam melaporkan kewajibannya. Tujuan penelitian ini adalah untuk mengetahui pengaruh pengetahuan perpajakan, norma subjektif, dan penghargaan finansial terhadap minat berkarir mahasiswa menjadi konsultan pajak dengan self efficacy sebagai variabel moderasi. Metode dalam penelitian ini adalah kuantitatif. Sampel dipilih secara purposive sampling dengan jumlah responden sebanyak 127 orang yang memenuhi kriteria tertentu. Responden yang menjadi subjek penelitian adalah mahasiswa Universitas Hayam Wuruk Perbanas Surabaya, UPN Veteran Jawa Timur, Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya. Analisis data dilakukan dengan menggunakan Partial Least Square Structural Equation Modeling (PLS-SEM) dengan bantuan SmartPLS versi 4.0. Hasil penelitian menunjukkan bahwa pengetahuan perpajakan, norma subjektif, dan penghargaan finansial berpengaruh signifikan terhadap minat karir mahasiswa menjadi konsultan pajak. Self efficacy memperkuat pengetahuan perpajakan, Self efficacy memperlemah norma subjektif, self efficacy tidak memoderasi penghargaan finansial pada minat karir mahasiswa menjadi konsultan pajak.