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Integration As Resistance: How Palestinian Chileans Have Acted As Transnational Activists From 1870-2008, Eloise H. Brentano Apr 2026

Integration As Resistance: How Palestinian Chileans Have Acted As Transnational Activists From 1870-2008, Eloise H. Brentano

Young Historians Conference

Spurred by violence and persecution, countless groups across the Middle East have engaged in transnational migration across history. One such group, Palestinians, have embraced transnationalism as a cornerstone of their identity as a stateless nation. Beginning in the wake of the Crimean War, and later following the establishment of the state of Israel, many Palestinians immigrated to Chile’s capital, Santiago de Chile. There, they have engaged in cross-cultural interactions with Chileans in order to harness their economic, political, athletic, and artistic customs as unique forms of activism in the absence of proper diplomacy with any Palestinian state. While some Palestinian …


The Library Of Michael H.R. Tolkien (1920-1984): Dispersal, Reconstruction And Partial Bibliography, Bradford Lee Eden Apr 2026

The Library Of Michael H.R. Tolkien (1920-1984): Dispersal, Reconstruction And Partial Bibliography, Bradford Lee Eden

Journal of Tolkien Research

This article details the dispersal and reconstruction of the library of Michael H.R. Tolkien (1920-1984) and provides a partial bibliography of the known contents of this library.  The author has been collecting the books from Michael's library for a number of years and lists these items along with books owned by other collectors.  It is hoped that this bibliography will add to knowledge regarding the reading and collecting interests of both Michael specifically and the Tolkien family in general, as many of the books were given as gifts by his father, brothers, sister, and others.  This bibliography also adds knowledge …


Beyond Tacit Consent: Rethinking Immigrant Membership In Locke’S Social Contract, Claire A. Orfield Apr 2026

Beyond Tacit Consent: Rethinking Immigrant Membership In Locke’S Social Contract, Claire A. Orfield

Bates College Undergraduate Law Review

This thesis considers the tension in Locke’s writings between universal natural-rights obligations required of a state and the exclusion of foreigners from the potential to become express consenters, thereby becoming permanent members of a state and receiving more than just baseline legal protection. Although other scholars certainly acknowledge this tension, most of them utilize it to support the abandonment of Locke’s framework of tacit and express consent altogether. This thesis, on the other hand, conducts an immanent critique of John Locke’s theory of consent by demonstrating that his own conceptual framework contains the resources for a more expansive understanding of …


A Constitutional Black Box: Critically Assessing The Constitutional And Algorithmic Implications Of The Netchoice Cases, Sam Merkatz Apr 2026

A Constitutional Black Box: Critically Assessing The Constitutional And Algorithmic Implications Of The Netchoice Cases, Sam Merkatz

Bates College Undergraduate Law Review

In 2024, the Supreme Court of the United States jointly heard Moody v. NetChoice, LLC and NetChoice, LLC v. Paxton, cases challenging Florida and Texas statutes that restricted the capacity of social media platforms to moderate content. While remanding the cases, the Court reaffirmed that content moderation and curation qualify as protected expression under the First Amendment. This paper critically assesses the Court's majority opinion and its nonbinding dicta regarding the expressive nature of algorithmic moderation.

Specifically, drawing on Justice Alito’s concurrence in judgement only, this paper argues that the Court fails to account for fundamental differences between traditional …


Public Opinion And State Abortion Policy, Gender, Age, And Ideology: Agreement With Dobbs Vs. Jackson Women’S Health Organization (2022), Jack Mcroberts Apr 2026

Public Opinion And State Abortion Policy, Gender, Age, And Ideology: Agreement With Dobbs Vs. Jackson Women’S Health Organization (2022), Jack Mcroberts

Bates College Undergraduate Law Review

No abstract provided.


Chicago, Arbitrary Detention And Torture: An Examination Of Human Rights Violations And Legal Responses Under The Second Trump Administration, Gianna Keuer Apr 2026

Chicago, Arbitrary Detention And Torture: An Examination Of Human Rights Violations And Legal Responses Under The Second Trump Administration, Gianna Keuer

Bates College Undergraduate Law Review

This paper uses a human rights-based analysis to explore the legal implications of the second Trump administration’s deportation policies, using frameworks enacted by international legal organizations and state-level bodies. Drawing upon the Convention Against Torture, the International Covenant on Civil and Political Rights, and established state policies, the paper identifies important jus cogens norms against arbitrary detention and torture. With Chicago serving as a case study, the paper explores different avenues that have been employed to counter violations of prohibitions of arbitrary detention and torture, ultimately concluding that state-level policy responses and impact litigation cases serve as a more efficacious …


Lost In The Fine Print: A Phenomenological Inquiry Of Adhd, Student Loans, And Scarcity, Gaurav R. Sinha, Lakshya Kadiyan, Leon Banks, Kannappa V. Shetty Apr 2026

Lost In The Fine Print: A Phenomenological Inquiry Of Adhd, Student Loans, And Scarcity, Gaurav R. Sinha, Lakshya Kadiyan, Leon Banks, Kannappa V. Shetty

Journal of Student Financial Aid

The primary objective of this phenomenological study was to explore the cognitive and affective challenges faced by individuals experiencing ADHD and their student loans, particularly through the lens of “scarcity theory”. We analyzed 250 posts (~86 pages/67,000 words) from an online community on Reddit, where individuals experiencing ADHD shared experiences related to student debt. Thematic analysis was employed to identify key themes in these posts. Four key themes emerged: (1) ADHD and baseline mental bandwidth, highlighting preexisting executive functioning challenges that limit cognitive and affective capacity; (2) demands of student loan debt, which intensify stress through complex repayment systems and …


Exploring Interventions And Policies To Boost Financial Aid Application Completion Rates: An Integrative Review, Stephanie M. Haines Apr 2026

Exploring Interventions And Policies To Boost Financial Aid Application Completion Rates: An Integrative Review, Stephanie M. Haines

Journal of Student Financial Aid

Applying for financial aid can be a significant hurdle for students who want to attain a college degree. This integrative literature review synthesizes recent studies that explore interventions and policies that seek to increase financial aid application completion rates and related student outcomes. A thematic analysis suggests that interventions can be successful at the individual level, especially for students with marginalized identities, under certain conditions; however, policy shifts are necessary for structural change. Limitations and suggestions for future research and implications for practice are discussed.


Some Promises Are Worth More Than Others: How “Free Community College” Programs Impact Postsecondary Participation, Destinations, And Degree Completion, David Monaghan, Elizabeth Hawke Apr 2026

Some Promises Are Worth More Than Others: How “Free Community College” Programs Impact Postsecondary Participation, Destinations, And Degree Completion, David Monaghan, Elizabeth Hawke

Journal of Student Financial Aid

“Free college” programs are widespread in American higher education.  They are discussed as addressing college access, affordability, inequality, and skills shortages.  Many are last-dollar tuition guarantees restricted to use at single community colleges.  Using student-level data spanning the transition to college, we investigate how two similar local community college tuition guarantees in Pennsylvania affected college-going outcomes.  We estimate that the Morgan Success Scholarship has large impacts on any college enrollment, community college attendance and associate degree attainment, but also diverts students from four-year colleges and reduces bachelor’s attainment. Meanwhile, we find scant evidence that the Community College of Philadelphia’s 50 …


Eating Trees To Save The World, Belle Breyanna Li Apr 2026

Eating Trees To Save The World, Belle Breyanna Li

Pepperdine Journal of Communication Research

This essay posits that all climate solutions will require change, an important one being eating more trees. While our current crisis is the result of indifference and inaction, we must consider innovative solutions. Like all the other possibilities, investing in more trees will require the joint efforts of our communities. As we allocate effort, time, and resources to climate solutions, the benefits will return tenfold in numerous ways. By prioritizing trees as a food source, we can empower our communities and increase their resilience. At the same time, we will positively contribute to the global climate by sequestering carbon. This …


Interprofessional Palliative Care: Implementation Of What Matters Most, Nicole Moran, Madeleine A. Keppel, Madison E. Markey, Alicia Naccarato, Kristen Cumming, Lori Boright Apr 2026

Interprofessional Palliative Care: Implementation Of What Matters Most, Nicole Moran, Madeleine A. Keppel, Madison E. Markey, Alicia Naccarato, Kristen Cumming, Lori Boright

Oncology Rehabilitation in Practice

Palliative care (PC) is defined as specialized care plans for people with serious, life-limiting illnesses, emphasizing comfort care and management of complex symptoms. Rehabilitation professionals such as physical and occupational therapists have unique skills and perspectives towards managing and contributing to this population though are often under-represented on interprofessional palliative care teams. The Guide to What Matters (The Guide) was created upon recognition of the need for an increased presence of rehabilitation services in PC.


Recurring Axillary Web Syndrome (Aws) Following A Strenuous Increase In Upper Extremity Strengthening Exercise: A Case Report, David Locke, Linda Koehler Apr 2026

Recurring Axillary Web Syndrome (Aws) Following A Strenuous Increase In Upper Extremity Strengthening Exercise: A Case Report, David Locke, Linda Koehler

Oncology Rehabilitation in Practice

Background: Axillary web syndrome (AWS) refers to cords presenting in the axilla, upper extremity, and lateral chest wall after breast cancer surgery with axillary lymph node dissection. This unique case demonstrates the onset of AWS 2 weeks post-operatively with recurrence at 4 and 21 months, following rapid progression in upper extremity strengthening exercise.

Case Description: A 33-year-old athletic woman with invasive ductal carcinoma underwent a left mastectomy with sentinel node biopsy (6 nodes removed). Cord development occurred at 2 weeks after surgery. She sought physiotherapy consisting of AWS education, myofascial pin-and-stretch techniques applied to the cord in end-range abduction, a …


Cover And Front Matter, Volume 3, Issue 1 Apr 2026

Cover And Front Matter, Volume 3, Issue 1

Oncology Rehabilitation in Practice

Cover and front matter, Volume 3, Issue 1


36th Annual Young Historians Conference Program, Portland State University History Department, Portland State University Challenge Program Apr 2026

36th Annual Young Historians Conference Program, Portland State University History Department, Portland State University Challenge Program

Young Historians Conference

This is the 2026 Young Historians Conference schedule and abstracts.


Psychological Expert Witness Work In Indonesia, Nurul Arbiyah, Nathanael Sumampouw, Henry Otgaar Apr 2026

Psychological Expert Witness Work In Indonesia, Nurul Arbiyah, Nathanael Sumampouw, Henry Otgaar

Psychological Research on Urban Society

In the current manuscript, we describe how forensic psychology evolved in Indonesia in research and practice settings and how psychologists work as expert witnesses in legal cases. We performed a literature search using SINTA (the portal of Indonesian accredited journals) to retrieve publications on "Forensic Psychology," "Legal Psychology," or "Law Psychology" to search for papers in Indonesian journals. We also explored relevant publications about forensic psychology in Indonesia in international journals using the Web of Science (WoS) database, which showed findings concerning the lack of publication. Additionally, a literature search using WoS resulted compared with other areas of psychology in …


Unraveling The Path From Stress To Coping Among Indonesian Emerging Adults: The Role Of Cognitive Flexibility, Stephanie Yuanita Indrasari, Sri Hartati Suradijono, Lucia R.M. Royanto Apr 2026

Unraveling The Path From Stress To Coping Among Indonesian Emerging Adults: The Role Of Cognitive Flexibility, Stephanie Yuanita Indrasari, Sri Hartati Suradijono, Lucia R.M. Royanto

Psychological Research on Urban Society

Abstract

Emerging adulthood (ages 18-25) is a developmental stage marked by significant life transitions, which can heighten stress levels. In Indonesia, urban dynamics and socio-cultural pressures further intensify this stress among emerging adults. Cognitive flexibility, the ability to adaptively shift thoughts and strategies in response to changing circumstances, is an important factor in effective coping. This study examined the relationships among stress and adaptive coping, with cognitive flexibility playing a role as a mediator, among Indonesian emerging adults over three months (Time 1: N = 512; Time 2: N = 166) using a two-wave cross-lagged panel model (CLPM). Results indicated …


The Effect Of Shinrin Yoku (Forest Bathing) Concept On Decreasing Academic Stress Of College Students: A Pre-Experimental Study, Shinta Mustika, Witrin Gamayanti, Fitri Kurniawati, Ujam Jaenudin Apr 2026

The Effect Of Shinrin Yoku (Forest Bathing) Concept On Decreasing Academic Stress Of College Students: A Pre-Experimental Study, Shinta Mustika, Witrin Gamayanti, Fitri Kurniawati, Ujam Jaenudin

Psychological Research on Urban Society

Academic stress is a common issue among university students due to heavy academic demands and performance pressure, affecting both physical and mental well-being. This study examines the effectiveness of shinrin-yoku (forest bathing) in reducing academic stress. Using a quantitative pre-experimental one-group pretest-posttest design, stress levels were assessed before and after a session of shinrin-yoku among six Cianjur students with high academic stress. The research was conducted in locations within the scientific collection area of Cibodas Botanical Garden, identified as suitable for health and well-being interventions. The Profile of Mood States (Indonesian version) and Perception of Academic Stress Scale were used …


The Role Of Commuting Stress On Job Satisfaction: Burnout As Mediator, Andreas Ari Kristiyanto, P. Tommy Y. S. Suyasa Apr 2026

The Role Of Commuting Stress On Job Satisfaction: Burnout As Mediator, Andreas Ari Kristiyanto, P. Tommy Y. S. Suyasa

Psychological Research on Urban Society

Abstract

This study examines the role of commuting stress on job satisfaction, with burnout as a mediating variable. Data were collected from 113 commuting employees in urban areas, primarily within Greater Jakarta, an area known for severe traffic congestion, using a quantitative approach. Participants completed three validated questionnaires: the Minnesota Satisfaction Questionnaire (MSQ) for job satisfaction, the Multimodal Commuting Stress Scale (MCSS) for commuting stress, and the Maslach Burnout Inventory (MBI) for burnout. Data were analyzed using SEM-PLS and processed using SmartPLS 4.0. The results indicate that CS has a direct negative effect on job satisfaction and is positively associated …


Synthesizing Evidence And Testing The Militant Extremist Mindset Across Scales Version, Haykal Hafizul Arifin, Aly Lamuri, Aryodi Wahyu Kurniawan, Mirra Noor Milla, Ali Mashuri, Bagus Takwin Apr 2026

Synthesizing Evidence And Testing The Militant Extremist Mindset Across Scales Version, Haykal Hafizul Arifin, Aly Lamuri, Aryodi Wahyu Kurniawan, Mirra Noor Milla, Ali Mashuri, Bagus Takwin

Psychological Research on Urban Society

Extremist violence continues to pose serious risks in urban areas, yet tools for understanding these radical mindsets on the general population remain underdeveloped. Research on the Militant Extremist Mindset (MEM) is fragmented, with no synthesis of findings, unclear factor structure across shifting subscales, and little evidence from contexts with a documented history of extremist activity like Indonesia. This study addresses these gaps through two studies. First, we conducted a systematic review of empirical studies and a meta-analysis of 11 studies (N total = 5293) to examine the correlates of MEM’s three components - nastiness (endorsement of violence), grudge (hostile outlook), …


From Authenticity To Sacrifice: Investigating The Link Through Identity Fusion, Aryodi Wahyu Kurniawan, Hamdi Muluk, Mirra Milla Apr 2026

From Authenticity To Sacrifice: Investigating The Link Through Identity Fusion, Aryodi Wahyu Kurniawan, Hamdi Muluk, Mirra Milla

Psychological Research on Urban Society

Urban environments, with their dense networks, mobility, and exposure to diverse ideologies, create conditions that can strengthen group attachment but also heighten vulnerability to religious extremist recruitment. Understanding the psychological processes behind such commitment is therefore essential. Identity fusion, a deep sense of oneness with a group and its members, is a key mechanism underlying willingness to sacrifice for the group. This study investigates how fusion develops through fulfillment of the psychological need for authenticity, defined as the need to be one’s true self within the group. Two studies were conducted among Muslim participants in Indonesia. Study 1 (N = …


Emotions In Urban Society: A Call For Papers For Psychological Research On Urban Society (Proust), Debora Eflina Purba Apr 2026

Emotions In Urban Society: A Call For Papers For Psychological Research On Urban Society (Proust), Debora Eflina Purba

Psychological Research on Urban Society

Emotions in Urban Society: A Call for Papers for Psychological Research on Urban Society (PRoUSt)


The Missing Step To Equality: Feminist Readings Of The Broken Rung, Putri Rizky, Muhammad Irfan Syaebani, Rofikoh Rokhim Apr 2026

The Missing Step To Equality: Feminist Readings Of The Broken Rung, Putri Rizky, Muhammad Irfan Syaebani, Rofikoh Rokhim

International Conference on Business and Management Research (ICBMR)

Women’s underrepresentation in leadership remains a persistent global challenge, often analyzed through the metaphor of the glass ceiling. While this concept highlights barriers at the top of organizational hierarchies, it fails to capture the earlier and more foundational obstacle of the broken rung: women’s disproportionate exclusion from their first promotion into managerial positions. This research employs a desk analysis to examine the causes, mechanisms, and implications of the broken rung within the Indonesian context, linking it to three theoretical frameworks: liberal feminism, symbolic violence, and intersectionality.

The study finds that from a liberal feminist perspective, the broken rung …


From Leadership To Satisfaction: Examining Work-Family Conflict And Media Richness Among Nurses In Central Java, Athfal Sabilal Ahmad, Mone Stepanus Andrias Apr 2026

From Leadership To Satisfaction: Examining Work-Family Conflict And Media Richness Among Nurses In Central Java, Athfal Sabilal Ahmad, Mone Stepanus Andrias

International Conference on Business and Management Research (ICBMR)

This study investigates the influence of ethical leadership (EL) on job satisfaction (JS) among nurses, with a particular focus on the mediating effects of work–family conflict (WFC) and media richness (MR). Drawing upon Leadership Theory and Social Exchange Theory, the study integrates organization behavior and communication perspectives. Data were collected from 334 nurses working in two private hospitals at Central Java, Indonesia, using standardized Likert-scale questionnaires. The data then analyzed through covariance-based structural equation modeling (CB-SEM) with SmartPLS 4.

The results demonstrate that EL has a significant direct effect on JS and strongly influences MR, which in turn positively influences …


When Work Becomes Decent: Linking Decent Work To Turnover Intention Through Direct And Indirect Pathways In Indonesia’S Blue-Collar Sector, Dewi Setiani, Elok Savitri Pusparini Apr 2026

When Work Becomes Decent: Linking Decent Work To Turnover Intention Through Direct And Indirect Pathways In Indonesia’S Blue-Collar Sector, Dewi Setiani, Elok Savitri Pusparini

International Conference on Business and Management Research (ICBMR)

High turnover remains a persistent challenge in labor-intensive industries, particularly among blue- collar workers in developing countries. This study investigates the role of Decent Work in reducing Turnover Intention through the mediating effect of Job Satisfaction, focusing on employees in the false eyelash manufacturing sector in Central Java, Indonesia. Guided by the Psychology of Working Theory (PWT), Self-Determination Theory (SDT), and the Job Demands–Resources (JD-R) framework, the study aims to provide theoretical and practical insights into employee retention strategies.

Data were collected through a survey of 578 production employees across five major eyelash manufacturing companies. Covariance-based structural equation modeling (CB-SEM) …


Does Pay Really Matter? How Financial Compensation Affects Turnover Intention Through Supervisor Support, Career Adaptability, And Flexible Work Policies (A Case Study Of Greater Jakarta-Indonesia’S Food & Beverage Industry), Sudarmono Sudarmono, Margono Setiawan, Dodi Wirawan Irawanto, Ainur Rofiq Apr 2026

Does Pay Really Matter? How Financial Compensation Affects Turnover Intention Through Supervisor Support, Career Adaptability, And Flexible Work Policies (A Case Study Of Greater Jakarta-Indonesia’S Food & Beverage Industry), Sudarmono Sudarmono, Margono Setiawan, Dodi Wirawan Irawanto, Ainur Rofiq

International Conference on Business and Management Research (ICBMR)

This study investigates the mechanism through which financial compensation influences turnover intention within Indonesia's Fast-Moving Consumer Goods (FMCG) sector, with a specific focus on the potential mediating roles of supervisor support, career adaptability, and flexible work arrangements. A quantitative methodology was employed, utilizing a structured questionnaire administered to a random sample of 271 staff-level employees from FMCG companies operating in the Greater Jakarta (Jabodetabek) region. The collected data were analyzed using Structural Equation Modeling (SEM) with partial least squares (PLS) to test the proposed hypotheses. The results demonstrate that financial compensation exerts a significant negative effect on turnover intention. Furthermore, …


Organizational Justice And Perceived Organizational Support As Predictors Of Readiness For Change: The Mediating Role Of Psychological Capital Among Correctional Center Clients In Jakarta, Agam Ramadika, Budi Widjaja Soetjipto Apr 2026

Organizational Justice And Perceived Organizational Support As Predictors Of Readiness For Change: The Mediating Role Of Psychological Capital Among Correctional Center Clients In Jakarta, Agam Ramadika, Budi Widjaja Soetjipto

International Conference on Business and Management Research (ICBMR)

Reintegration of correctional clients requires both access to formal employment and psychological readiness to adapt to change. Organizational Justice and Perceived Organizational Support are key factors that may strengthen Readiness for Change through the role of Psychological Capital. A quantitative design with purposive sampling was applied to 243 correctional clients on parole and employed in the formal sector in Jakarta. Data were gathered through structured questionnaires and analyzed using SmartPLS, including reliability, validity, and structural model testing. Organizational Justice significantly influenced Psychological Capital (β = 0.537) and Readiness for Change (β = 0.328). Perceived Organizational Support also showed positive effects …


Fostering A Safety Culture Through Awareness, Leadership, And Reward Punishment In Mining, Rogit Billy Daichi Billy, Ali Imron Imron Apr 2026

Fostering A Safety Culture Through Awareness, Leadership, And Reward Punishment In Mining, Rogit Billy Daichi Billy, Ali Imron Imron

International Conference on Business and Management Research (ICBMR)

In mining companies take various preventive measures to prevent accidents and incidents. The number of mining accidents in Indonesia is relatively high, which is said to be due to inadequate monitoring and assessment of mines. The phenomenon that accidents still occur in companies with a high safety culture can be caused by several complex, interrelated factors. There are only a few studies on the correlation between safety culture and people safety awareness, safety leadership, and reward-punishment, and 140 employee miners from mining companies using a non-probability sampling method in this cross-sectional study. This research is a quantitative approach that uses …


Exploring Self-Sufficiency And Economic Behavior In Economic Education Students, Rizza Megasari, Sheerad Sahid Apr 2026

Exploring Self-Sufficiency And Economic Behavior In Economic Education Students, Rizza Megasari, Sheerad Sahid

International Conference on Business and Management Research (ICBMR)

This study investigates the self-sufficiency and economic behaviors of economics education students, focusing on how independent living shapes their financial management, consumption habits, and overall approach to life. Data was collected through in-depth interviews, using a question list informed by literature on 21st-century skills, sustainable development, and self-sufficiency. The interview explored the student's understanding and practice of self-sufficiency, examining their experiences with financial management (budgeting, saving, spending), living arrangements (boarding house choices, facilities, and habits), consumption patterns (food, clothing, transportation), and engagement in self-reliant activities (cooking, minor repairs). The study highlights the interplay between economic knowledge, personal values, and practical …


From Traits To Behavior: How Psychological Characteristics And Financial Socialization Affect Personal Financial Management Among Indonesia’S Young Professionals, Cening Cantya Amaranggana, Muthia Pramesti Apr 2026

From Traits To Behavior: How Psychological Characteristics And Financial Socialization Affect Personal Financial Management Among Indonesia’S Young Professionals, Cening Cantya Amaranggana, Muthia Pramesti

International Conference on Business and Management Research (ICBMR)

This This study investigates the influence of psychological characteristics and financial socialization on personal financial management behavior (PFMB) among young professionals in Indonesia, with financial literacy as a mediating variable. The psychological characteristics include attitude toward money, financial self-efficacy, and financial risk tolerance. Financial socialization is measured through parental direct teaching and exposure to peers and media. Data were collected from 209 respondents using a structured online questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) in SmartPLS 4. The results show that all three psychological characteristics and both financial socialization variables significantly influence PFMB. Financial literacy mediates …


The Influence Of Determining Factors On Firm Value Moderated Independent Commissioners, Jennifer Lukman Ms., Herlina Lusmeida Mrs. Apr 2026

The Influence Of Determining Factors On Firm Value Moderated Independent Commissioners, Jennifer Lukman Ms., Herlina Lusmeida Mrs.

International Conference on Business and Management Research (ICBMR)

This study investigates the influence of intellectual capital, green accounting, and tax avoidance on firm value, with independent commissioners serving as a moderating variable. Using panel data from 756 manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2018 and 2023, the study adopts a quantitative approach with panel data regression analysis. The findings reveal that intellectual capital and green accounting significantly enhance firm value. Tax avoidance, on the other hand, has a nuanced and partially negative influence. The presence of independent commissioners significantly moderates the effects of intellectual capital and green accounting, enhancing transparency, accountability, and investor confidence. …