Vol. 5 No. 1 (2026): November

View Vol. 5 No. 1 (2026): November

DOI: 10.47353/ecbis.v5i1

Published: 2026-11-01

Author Origin : 1 Country

24

Section: Articles

Open Access

Peer Reviewed

Determinants of Tax Aggressiveness: Role of Transfer Pricing, Profitability, and Audit Committee

Ahmad Zaky Zain , Gideon Setyo Budiwitjaksono

1-16

DOI: 10.47353/ecbis.v5i1.445
Statistics: 6 │ 4
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Determinants of Going Concern Audit Opinion in Infrastructure Sector Companies During 2021–2024

Andreas Neill Da Costa , Tituk Diah Widajantie

17-30

DOI: 10.47353/ecbis.v5i1.443
Statistics: 6 │ 1
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Exploring Trust Building and Organizational Empathy Through the Wilderness Experience Program in Startup Companies

Uhud Darmawan Natsir , Andi Rifqah Purnama Alam

31-40

DOI: 10.47353/ecbis.v5i1.625
Statistics: 9 │ 1
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Training, Technology Capability, and Compensation: The Mediating Role of Agent Performance in Banking Contact Center

Eka Tofa Kumalasari , Sandra Arfan , Cicih Ratnasih

41-52

DOI: 10.47353/ecbis.v5i1.688
Statistics: 0 │ 0
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No Trail, No Trust? Digital Record Auditability and Lender Decision Use in SME Finance; a Focused Critical Review and Evidence Mapping

Novta Winkey Pradana

53-76

DOI: 10.47353/ecbis.v5i1.686
Statistics: 0 │ 0
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The Influence of Attitude Towards Entrepreneurial Interest with Family Environment as a Mediation Variable in Students of The Management Study Program at Universitas Negeri Makassar

Widhi Nugraha Sumiharja Darmawinata , Noor Hasana Hakim , Yulnita Muchtar

77-90

DOI: 10.47353/ecbis.v5i1.637
Statistics: 0 │ 0
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Effect of Digital Leadership and Employee Empowerment on Innovative Work Behavior Through Work Engagement Among MSME Employees in Pamekasan

Nor Asizah , Samsuki , Yustina Chrismardani

91-102

DOI: 10.47353/ecbis.v5i1.621
Statistics: 0 │ 0
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The Influence of Psychological Safety Organizational Trust, and Internal Communication on Organizational Commitment

Herty Ramayanti Sinaga , Melli Andini , Nanda Ravenska , Nadiarani Anindita , Djunarto

103-126

DOI: 10.47353/ecbis.v5i1.640
Statistics: 0 │ 0
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Analysis of The Influence of Organizational Culture and Transformational Leadership on Employee Compliance Behavior and Impact on Employee Loyalty

Abdul Basir , Siti Marwati , May Vitha Rahmadhani

127-142

DOI: 10.47353/ecbis.v5i1.545
Statistics: 0 │ 0
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