Dr. Almatius Setya Marsudi, S.E., Ak., M.Si., CA., CSRS., CSRA., CertDA.

Dr. Almatius Setya Marsudi is an academic, professional accountant, and researcher specializing in financial accounting, sustainability reporting, corporate governance, taxation, and accounting information systems. His research integrates accounting, environmental, social, and governance (ESG) practices, financial technology, and digital transformation to address contemporary challenges in accounting and business. Through his scholarly work, he contributes to the development of accounting knowledge that supports corporate transparency, sustainability, and organizational performance.

A significant portion of his research focuses on sustainability accounting and corporate governance. His studies examine ESG performance, earnings management, tax avoidance, ownership structure, and corporate value, providing empirical evidence on how governance mechanisms and sustainability practices influence financial reporting quality and long-term business performance. His work reflects the growing importance of responsible business practices in today’s corporate environment.

Dr. Almatius has also contributed to research on accounting technology and digital transformation. His publications explore financial technology (FinTech), accounting applications for small and medium-sized enterprises (SMEs), artificial intelligence-assisted educational innovation, and the integration of digital tools into accounting education and organizational processes. These studies demonstrate his interest in leveraging technology to improve accounting practices and business efficiency.

In addition to journal publications, he has authored academic books on corporate budgeting and liquidity management while conducting research on accounting education and professional competency development. His work combines quantitative empirical analysis with practical applications, contributing to the advancement of accounting education, sustainability, and digital accounting practices.

KEY RESEARCH AREAS

• Financial Accounting
• Sustainability Reporting & ESG
• Corporate Governance
• Financial Technology (FinTech)
• Accounting Information Systems
• Taxation