http://ejournal.imperiuminstitute.org/index.php/AKURASI <div class="description"> <p>Editor-in-chief: Dr. Lies Zulfiati<br><strong>ISSN online:</strong> 2685-2888. <a href="http://u.lipi.go.id/1563037491" target="_blank" rel="noopener">SK ISSN</a> <br>3 issues per year (April, August, December)<br>Terakreditasi SINTA 4</p> <em>Jurnal Riset Akuntansi dan Keuangan</em> (AKURASI) addresses the complete spectrum of financial accounting, managerial accounting, accounting education, accounting practices for financial instruments, auditing, taxation, public sector accounting, capital market and accounting, accounting information systems, performance evaluation, corporate governance, ethics, Financial reporting and adoption of IFRS/IAS by SMEs, financial management, and related issue. All methodologies, such as analytical, empirical, behavioral, surveys, and case studies are welcome. AKURASI encourages contributions especially from emerging markets and economies in transition and studies whose results are applicable or capable of being adapted to the different accounting and business environments.</div> <div class="description">&nbsp;</div> LPMP Imperium en-US AKURASI: Jurnal Riset Akuntansi dan Keuangan 2685-2888 http://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/1605 <p>This study aims to determine the effect of the application of sustainability accounting, organizational culture, and transformational leadership on organizational performance in the digital era. The study uses primary data obtained from questionnaires distributed to respondents. The sample size is 688 employees from mining companies operating in Southeast Sulawesi Province. The results of this study show that the application of sustainability accounting, organizational culture, and transformational leadership positively affects organizational performance.</p> <p><strong>Public interest statements</strong></p> <p>This study highlights the importance of sustainable accounting, organizational culture, and transformational leadership in improving organizational performance, especially in mining companies in Southeast Sulawesi. The findings emphasize that strong leadership, sustainable practices, and a positive work culture are key drivers of success in the digital era. These insights can guide companies and policymakers in fostering more responsible and effective organizational strategies.</p> Astrid Julivanti Posawa Agoestina Mappadang ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2025-05-14 2025-05-14 7 2 137 152 10.36407/akurasi.v7i2.1605 http://ejournal.imperiuminstitute.org/index.php/AKURASI/article/view/1659 <p>This study aims to examine the effect of Capital Intensity, Corporate Governance and Transfer Pricing on Tax Avoidance with Company Size as Moderation. This research was conducted at property and real estate&nbsp; companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. This research uses quantitative research with an associative approach, measured using panel data regression analysis techniques and moderated regression analysis (MRA) using the help of Eviews software version 12. The population in this study were property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023, totaling 92 companies. Sampling using purposive sampling technique and obtained a sample of 7 companies, so that the total observations in this study were 35 observations. The data used in this study is secondary data. The data collection technique uses the documentation method through the IDX official website, namely <a href="http://www.idx.co.id">www.idx.co.id</a>&nbsp; and the Company's official website. Hypothesis testing in this study used the t test. The results of the study prove that (1) Capital Intensity have no effect on Tax Avoidance, (2)Corporate Governance and Transfer Pricing has a significant positive effect on Tax Avoidance, (3) Company Size is able to moderate and strengthen the effect of Corporate Governance and Transfer Pricing on Tax Avoidance, (4) Company Size is unable to moderate the effect of Capital Intensity on Tax Avoidance.</p> Rani Nurul Hidayati Sulistyowati Sulistyowati ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2025-06-30 2025-06-30 7 2 153 168 10.36407/akurasi.v7i2.1659