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• FINANCIAL DECISION‑MAKING PRACTICES AND BUSINESS GROWTH OF SMALL AND MEDIUM ENTERPRISES IN NORTH‑WEST NIGERIA: AN EMPIRICAL VALIDATION

  Abdulsalam Dauda , Bamidele Vincent Olawale

  468 - 480

  2026-04-30

  Statistics: 239

• BALANCED SCORECARD IMPLEMENTATION AND BUDGET PERFORMANCE: THE MODERATING ROLE OF ORGANIZATIONAL CULTURE

  Anastasia Yuanita Florenthe Lacaden , Selfiani Selfiani

  2242 - 2252

  2025-12-29

  Statistics: 225

• THE INFLUENCE OF MATERIALISM SELF CONTROL AND FINANCIAL ATTITUDE ON FINANCIAL MANAGEMENT BEHAVIOR IN ONLINE MARKETPLACE WITH IMPULSIVE BUYING AS AN INTERVENING VARIABLE

  Islamiah Kamil , Meiliyah Ariani , Indra Ade Irawan

  49-65

  2023-02-28

  Statistics: 1031

• CEO DUALITY, AUDIT TENURE, FIRM COMPLEXITY, AND FINANCIAL REPORTING INTEGRITY: THE MODERATING EFFECT OF FIRM RISK

  Chantika Nurfitriani , Imas Kismanah

  541 - 551

  2026-04-30

  Statistics: 135

• FROM DEFERRED TAXES TO EARNINGS STABILITY: THE MODERATING IMPACT OF TAX PLANNING ON CORPORATE FINANCIAL PRACTICES

  Agus Fuadi , Yusnia Devarianti , Dian Sulistyorini Wulandari

  868 - 876

  2025-06-29

  Statistics: 229

• DO PROFITABILITY, LIQUIDITY, LEVERAGE, AND SALES GROWTH PREDICT FINANCIAL DISTRESS? EVIDENCE FROM CONSUMER GOODS FIRMS IN INDONESIA

  Daud Sofyan Rachman , Tituk Diah Widajantie

  1032 - 1045

  2026-06-19

  Statistics: 63

• ANALYSIS OF THE IMPLEMENTATION OF NON-PROFIT FINANCIAL REPORTING BASED ON ISAK 35

  Nurazizah , Haliah

  718 - 723

  2025-06-11

  Statistics: 280

• THE EFFECT OF BUSINESS STRATEGY, COMPANY SIZE, AND SALES GROWTH ON FINANCIAL DISTRESS

  Siti Hailatul Fikriyah , Rahma Wiyanti

  992 - 1004

  2026-06-14

  Statistics: 109

• THE INFLUENCE OF AUDITOR INDEPENDENCE, COMPETENCE AND ETHICS ON AUDIT QUALITY WITH AUDIT FEES AS A MODERATION VARIABLE

  Farhan Ramadhan , Agus Ismaya H. , Denny Susanto

  288 -302

  2025-02-28

  Statistics: 395

• THE EFFECT OF AUDITOR INDEPENDENCE AND EXPERIENCE ON FRAUD DETECTION WITH PROFESSIONAL SKEPTICISM AS MODERATOR

  Dwi Mardianto , Rita Yuniarti

  1252 - 1266

  2026-06-30

  Statistics: 53

• ANALYSIS OF THE APPLICATION OF INCOME TAX ACCOUNTING PPh 21 THE SALARY OF EMPLOYEES AT VITKA POINT BATAM SPBU

  Ita Mustika , Ferdila , Khadijah , Viola Syukrina E Janrosl

  343-349

  2023-08-05

  Statistics: 283

• AN EMPIRICAL ANALYSIS OF THE EFFECT OF CORPORATE GOVERNANCE ON THE FINANCIAL PERFORMANCE OF DEPOSIT MONEY BANKS IN NIGERIA

  Bamidele Vincent Olawale

  724 - 735

  2025-06-11

  Statistics: 481

• THE EFFECT OF FINANCIAL REPORT QUALITY ON STOCK INVESTMENT DECISIONS IN PUBLIC COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) IN 2021-2023

  Gabriele Alexandra Victory , Aminah

  337 - 346

  2025-02-28

  Statistics: 362

• THE EFFECT OF AUDITOR EXPERIENCE, AUDITOR WORKLOAD AND AUDITOR INCENTIVES ON PROFESSIONAL SKEPTICISM

  Roza Mulyadi , Haerul Ikhsan , Helmi Yazid

  171-185

  2023-06-29

  Statistics: 448

• DETERMINANTS OF ACCOUNTING STANDARD STATEMENT (PSAK) 69 IN INDONESIA (BIOLOGICAL ASSETS IN PLANTATION AND CORPS SUB-INDUSTRY COMPANIES LISTED ON IDX IN 2020-2022)

  Nurvinka Renata , Aminah , Haninun

  761-774

  2024-06-18

  Statistics: 1060

• HOW FRAUD HEXAGON MODEL ON FINANCIAL STATEMENT FRAUD IN ENERGY SECTOR COMPANIES?

  Mohamad Zulman Hakim , Hamdani , Hustna Dara Sarra , Alvina Anggraini , Gadis Ayu Rizky Darmala , Elsa Audia Utami

  775-794

  2024-06-18

  Statistics: 812

• HOW DOES THE AUDIT COMMITTEE DETECT FRAUD?

  Eko Sudarmanto , Imam Hidayat , Mohamad Zulman Hakim , Adela Rhiana Novitasari , Anggun Munifatul Afifah , Pika Yolanda

  1876-1894

  2024-10-31

  Statistics: 407

• ANALYSIS OF COMPLIANCE IN PREPARATION OF BLUD FINANCIAL REPORTS TOWARDS PERMENDAGRI NO. 79 OF 2018 CASE STUDY OF S. PARMAN PUBLIC HEALTH CENTER BANJARMASIN

  Hikmahwati , Rizky Amelia , Tino Kemal Fattah , Julkawait

  1195 - 1208

  2025-08-15

  Statistics: 248

• FINANCIAL REPORTING FRAUD: AUDIT COMMITTEE AS MODERATION

  Mohamad Zulman Hakim , Epekele Wisdom , Dirvi Surya Abbas , Alvina Anggraini , Gadis Ayu Rizky Darmala , Elsa Audia Utami

  258-276

  2024-02-28

  Statistics: 1026

• CAPITAL MARKET REACTION TO INVESTOR SENTIMENT ON SOCIAL MEDIA: SYSTEMATIC LITERATURE REVIEW

  A. Anggi Reskiamalia , Muh Silmi Kaffa Yusuf , Syarifuddin , Darmawati

  1941 - 1954

  2025-11-16

  Statistics: 418

• THE INFLUENCE OF SOCIAL MEDIA PROMOTION FEATURES AND STRATEGIES TO INCREASE BRAND AWARENESS IN LINE APPLICATIONS

  Yunus Indra Purnama , Nur Wening

  977-995

  2023-12-21

  Statistics: 392

• THE EFFECT OF HEXAGON FRAUD ON FINANCIAL STATEMENT FRAUD (EMPIRICAL STUDY OF INFRASTRUCTURE SECTOR COMPANIES IN 2020-2022)

  Mohamad Zulman Hakim , Dewi Rachmania , Indra Gunawan Siregar , Adela Rhiana Novitasari , Anggun Munifatul Afifah , Pika Yolanda

  558-571

  2023-10-14

  Statistics: 776

• WHEN RITUAL MEETS ACCOUNTING: EXPLORING THE MEANING OF COST ACCOUNTABILITY IN MANGGARAI'S KENDURI CEREMONY

  Nuraini Ismail , Lilik Purwanti

  2183 - 2191

  2025-12-26

  Statistics: 150