Vol. 13 No. 1 (2026): FEBRUARY

Articles

• The Determinants of Audit Delay with Profitability as a Moderating Variable in State-Owned Enterprises in Indonesia

  Mouly Nataly Christin, Retna Safriliana

  1-15

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  DOI: https://doi.org/10.17977/um004v13i12026p001

• The Effect of Annual Report Complexity on Market Reaction: An Analysis Using ChatGPT

  Dhiki Mulyadi, Ani Wilujeng Suryani, Hazreel Hasmi, Yongky Teguh Setiaji

  16-41

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  DOI: https://doi.org/10.17977/um004v13i12026p016

• How are Sustainability Disclosures by Smart Cities, Symbolic or Substantive?

  Wahyu Mustika Rani, Sri Pujiningsih, Satia Nur Maharani

  42-54

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  DOI: https://doi.org/10.17977/ um004v13i12026p042