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• THE INFLUENCE OF EARNING MANAGEMENT, OPERATIONAL COSTS AND TAX PLANNING ON INCOME TAX PAYABLE

  Hamida Hunein , Muhamad Arief Hidayat , Listya Sugiyarti

  974 - 987

  2025-06-29

  Statistics: 492

• ELECTRONIC TAXATION AND TAX YIELD A PRE AND POST COMPARATIVE ANALYSIS

  Ihenyen Confidence Joel , Owonaro Dorcas Diweri , Agagowei Rebecca Suotan

  778-789

  2023-12-09

  Statistics: 622

• EARNINGS OPACITY ON SHARE PRICE ANNUALIZED VOLATILITY AMONG QUOTED NON-FINANCIAL COMPANIES AT NAIROBI SECURITIES EXCHANGE

  Stephen Ndirangu Maina , Tabitha Nasieku , Julius Miroga Bichanga

  747 - 757

  2025-06-21

  Statistics: 405

• ESG, ASSET QUALITY, AND FINANCIAL PERFORMANCE: EVIDENCE FROM THE INDONESIAN MANUFACTURING SECTOR

  Maria Natalia , Yuliana Gunawan , Imelda Yunita

  17 - 24

  2026-02-21

  Statistics: 398

• STAKEHOLDER PRESSURE MODERATES ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) DISCLOSURE ON FIRM PERFORMANCE

  David Parningotan Gultom , Iin Rosini , Nofryanti

  2074 - 2088

  2024-12-20

  Statistics: 1041

• INFLUENCE OF TAX MORALITY AND TAX CULTURE ON TAX COMPLIANCE

  Ihenyen Confidence Joel , Epekele Wisdom , Kojo Precious Bolouimbelemoere

  500-509

  2023-10-06

  Statistics: 1155

• EFFECT OF PROFITABILITY, LEVERAGE AND LIQUIDITY AGAINST FINANCIAL DISTRESS (CASE STUDY OF FOOD SUBSECTOR MANUFACTURING COMPANY AND BEVERAGE LISTED ON IDX FOR THE 2018-2022 PERIOD)

  Marcell Gilbert Immanuel , Afrizal Nilwan , Haninun

  487-498

  2024-04-19

  Statistics: 1006

• SHARE OFFERING PERCENTAGE MODERATES THE RELATIONSHIP BETWEEN UNDERWRITER'S REPUTATION, LEVERAGE AND AUDITOR'S REPUTATION WITH UNDERPRISING

  Erly Nur Awalia , Sugiyanto , Endang Ruhiyat

  158 - 178

  2025-02-23

  Statistics: 304

• MANAGEMENT ACCOUNTING SYSTEMS AND FIRM PERFORMANCE: THE MODERATING ROLE OF COMPETITIVE ADVANTAGE IN THE INDONESIAN CONSUMER GOODS INDUSTRY

  Arzia Laksmita Putri , Hadri Mulya

  1606 - 1615

  2025-10-07

  Statistics: 580

• GREEN ACCOUNTING AND GREEN BUSINESS PROCESS MANAGEMENT FOR SUSTAINABLE PERFORMANCE: EVIDENCE FROM COFFEE AGRIBUSINESS INDONESIA

  Deva Djohan , Duffin , Ribka Sari Butar-Butar , Nasib , M. Chandra Wibowo

  1793 - 1814

  2026-08-29

  Statistics: 277

• GREEN ACCOUNTING ON SUSTAINABILITY INDEX DISCLOSURE IN INDONESIA

  Richard Sanjaya , Diana Frederica

  623 - 632

  2026-04-30

  Statistics: 2197

• FINANCIAL DISTRESS DETERMINANTS IN INFRASTRUCTURE FIRMS: THE ROLES OF AUDIT COMMITTEES, FINANCIAL INDICATORS, AND OWNERSHIP STRUCTURE WITH PROFITABILITY AND FIRM VALUE EFFECTS

  Mohamad Zulman Hakim , Fakhra Aura Febriawanto , Anggun Ardianih , Mulyanti , Alya Fakhirah Mashuri

  292 - 310

  2026-02-28

  Statistics: 495

• EARNINGS QUALITY IN HEALTHCARE FIRMS: THE MODERATING ROLE OF AUDIT DELAY AND THE MEDIATING EFFECT OF TAX AGGRESSIVENESS

  Mohamad Zulman Hakim , Aulia Imelda , Nahwa Nikhuatun , Putri Yuningsih , Zahra Prada Devi Hasbilah

  833 - 849

  2026-05-10

  Statistics: 746

• PUBLIC SECTOR ACCOUNTING CYCLE: PROCUREMENT OF GOODS/SERVICES IN THE GOODS/SERVICES PROCUREMENT WORK UNIT GARUT REGENCY

  Nunik Lestari Dewi , Vinny Stephanie Hidayat , Nindy Tanison

  1578 - 1592

  2025-10-06

  Statistics: 283

• THE ROLE OF COMPANY SIZE IN MODERATING THE EFFECT OF AUDIT TENURE, PROFITABILITY, COMPANY RISK AND COMPANY COMPLEXITY ON AUDIT FEES WITH AUDIT QUALITY AS A MEDIATOR

  Mohamad Zulman Hakim , Siti Nurhayati , Novita Dwi Safitri , Dini Ramadhanty , Nur Mala

  176 - 191

  2026-02-28

  Statistics: 417

• THE INFLUENCE OF THE FRAUD HEPTAGON ON FINANCIAL STATEMENT FRAUD IN ENERGY SECTOR COMPANIES INDONESIA

  Alya Melsa Luna , Mohamad Zulman Hakim , Ananta Pasya Octaviani , Elvina Sephia Hardiyanti , Marisa Harahap

  800 - 816

  2026-05-09

  Statistics: 591

• EARNING QUALITY AS MEDIATOR AND FIRM SIZE AS MODERATOR: A MODERATED-MEDIATION ANALYSIS OF FINANCIAL DETERMINANTS ON GOING-CONCERN AUDIT OPINIONS IN TECHNOLOGY COMPANIES

  Fachrul Yarangga Ardiansyah , Mohamad Zulman Hakim , Septian Aditya , Muhamad Rizal Sumarno , Irgy Minata

  1520 - 1538

  2026-06-30

  Statistics: 409

• HOW DO FIRM CHARACTERISTICS INFLUENCE GOING-CONCERN OPINIONS? UNRAVELING THE MEDIATED-MODERATED PATHWAYS THROUGH AUDIT QUALITY AND FIRM SIZE

  Mohamad Zulman Hakim , Dinda Amelia Az Zahra , Dwi Fitriyani , Putri Indriyani , Ratu Jaisy Aulia Arifudin

  1452 - 1473

  2026-06-30

  Statistics: 403

• THE EFFECT OF LEVERAGE, LIQUIDITY, AND COMPANY AGE ON TRANSFER PRICING WITH AUDIT QUALITY AS A MODERATING VARIABLE AND FINANCE PERFORMANCE AS A MEDIATION VARIABLE

  Mohamad Zulman Hakim , Hanifah Nur Azizah , Santiana , Esa Nur Oktafianis , Syahla Lealany

  1234 - 1251

  2026-06-30

  Statistics: 514

• TAX MINIMIZATION, PROFITABILITY, AND TRANSFER PRICING: A TRIPLE NEXUS IN CONSUMER NON-CYCLICAL COMPANIES

  Mohamad Zulman Hakim , Nursifah , Shella Nurhaliza , Anindia Vegi Aurora , Nabila Rahmawati

  1891 - 1912

  2026-08-29

  Statistics: 228

• ONLINE LEARNING FOR STUDENTS: IMPACT AND PERCEPTION

  Vinny Stephanie Hidayat , Ita Salsalina Lingga , Christian Jovi

  1905-1912

  2024-10-30

  Statistics: 535

• THE EFFECT OF FINANCIAL RATIOS AND COMPANY SIZE ON COMPANY VALUE (CASE STUDY ON MANUFACTURING COMPANIES LISTED ON IDX FOR THE 2021-2022 PERIOD)

  Rita Novita , Aminah

  572-587

  2024-04-24

  Statistics: 664

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

  Anastasia Yuanita Florenthe Lacaden , Selfiani Selfiani

  2242 - 2252

  2025-12-29

  Statistics: 415

• 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: 438

• MANAGERIAL OWNERSHIP MODERATING SUSTAINABILITY REPORTING AND PHILANTHROPY DISCLOSURE ON FIRM VALUE

  Wulan Nurdiana Sari , Nofryanti , Iin Rosini

  1994 - 2007

  2024-12-15

  Statistics: 773