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Author

S. Suratman

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Review Open access Sep 2026

The Moderating Role of Audit Quality in The Relationship Between Corporate Sustainability Disclosure and Firm Performance

This study examines the moderating role of audit quality in the relationship between corporate sustainability disclosure and firm performance. The increasing importance of environmental, social, and governance (ESG) information has encouraged firms to provide more transparent disclosures regarding their sustainability...

S. Suratman · 0 citations
Open access Sep 2026

Implementation of the Electronic-Based Government System (SPBE) through the Halo JPN Application at the Bengkulu High Prosecutor's Office

The Electronic-Based Government System (Sistem Pemerintahan Berbasis Elektronik, SPBE) mandates that Indonesian public institutions deliver services through integrated digital channels, yet evidence from developing countries indicates that the availability of an application does not automatically translate into public...

C. Anggraini, S. Suratman, A. A. Zulhakim · 0 citations

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