http://www.journal.afebi.org/index.php/aar <p align="justify">AFEBI Accounting Review (AAR) <strong>P-ISSN: <a href="https://issn.lipi.go.id/terbit/detail/1479455777" target="_blank" rel="noopener">2548-5245</a></strong> <strong>E-ISSN: <a href="https://issn.lipi.go.id/terbit/detail/1479692728" target="_blank" rel="noopener">2548-5253</a></strong> is an academic journal which is published twice a year (June and December) by The Association of The Faculty of Economics and Business Indonesia. AAR is aimed as an outlet for theoretical and empirical research in the field of finance and accounting and to disseminate the information of the management and business research was conducted by members of AFEBI in particular and researchers in general to the academics, practitioners, students, and others who interested in finance and accounting.</p> Asosiasi Fakultas Ekonomi dan Bisnis Indonesia en-US AFEBI Accounting Review 2548-5245 Authors who publish with this journal agree to the following terms:<br /><br />Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a <a href="https://creativecommons.org/licenses/by/4.0/">Creative Commons Attribution License</a> that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.<br /><br />Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.<br /><br />Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See <a href="http://opcit.eprints.org/oacitation-biblio.html" target="_new">The Effect of Open Access</a>). http://www.journal.afebi.org/index.php/aar/article/view/725 <p><strong>Abstract</strong></p> <p><em>This research aims to examine the effect of the independent board of commissioners and corporate sustainability on firm value. This research uses a causality quantitative approach. The research data is secondary data taken from the IDX data website. The sample used amounted to 15 mining sector companies during the two-year observation period. Purposive sampling is a technique used for data collection. The analysis method used is linear regression analysis with SPSS 23 analysis tool. The results showed that the independent committee and corporate sustainability have a significant influence on firm value.</em></p> <p><strong><em>Keywords: </em></strong><em>Independent Board of Commissioners, Corporate Sustainability, Firm Value</em></p> Nur'Illiyyien Sri Ayu Fratiwi Medyoto Tikupasang Fitriani Jamaluddin Abdul Hamid Habbe Mediaty Copyright (c) 2023 Nur'Illiyyien, Sri Ayu Fratiwi, Medyoto Tikupasang, Fitriani, Jamaluddin, Abdul Hamid Habbe, Mediaty https://creativecommons.org/licenses/by-nc/4.0 2023-12-31 2023-12-31 8 2 79 87 http://www.journal.afebi.org/index.php/aar/article/view/732 <p><em>This study aims to determine the effect of Sales Growth, Profitability, Leverage </em><em>and Corporate Governance on Financial Distress. The research population includes service companies in the infrastructure, utilities and transportation sectors listed on the Indonesia Stock Exchange for the 2018-2021 period. The sample selection method used was purposive sampling and 20 companies were selected with a total sample of 80 research data. The analysis technique used is logistic regression using SPSS 26 software. The results of this study indicate that sales growth, profitability, leverage and corporate governance which are proxied by institutional ownership and managerial ownership have a simultaneous influence on financial distress. while partially, sales growth, leverage and corporate governance have no effect on financial distress, and profitability has a significant influence on financial distress.</em></p> <p><strong><em>Keywords: </em></strong><em>Sales Growth, Profitability, Leverage, Corporate Governance, Financial Distress</em></p> Reza Kholifah Lia Uzliawati Tri Lestari Copyright (c) 2023 Reza Kholifah, Lia Uzliawati, Tri Lestari https://creativecommons.org/licenses/by-nc/4.0 2023-12-31 2023-12-31 8 2 88 101 http://www.journal.afebi.org/index.php/aar/article/view/756 <p><em>The practice of issuing sustainability reports, which has been widely adopted by private parties, does not appear to be a big concern for the public sector, particularly government organizations in Indonesia. This research aims to examine the feasibility of issuing sustainability reports for government agencies as part of adopting good governance exercises. The scoping review approach is used in this study to collect information from references related to sustainability disclosure and then evaluate situations relevant to the aims and scope of research connected to governance in the public sector. This study concludes that sustainability disclosure </em><em>is driven by the role of management from internal organizations, motivational references such as those in the private sector, and a commitment to reducing emissions and implementing sustainable governance. However, there exist obstacles in the form of undeveloped public sector sustainability reporting standards. This research is expected to contribute to Indonesian government agencies, KSAP, and the larger community developing policies and standards for sustainability disclosure in the public sector.</em></p> Muhammad Rizky Heru Prastya Zakiyatun Ni’mah Amrie Firmansyah Copyright (c) 2023 Muhammad Rizky, Heru Prastya, Zakiyatun Ni’mah, Amrie Firmansyah https://creativecommons.org/licenses/by-nc/4.0 2023-12-31 2023-12-31 8 2 102 116