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• PROFITABILITY MODERATES THE EFFECT OF LEVERAGE, CAPITAL INTENSITY, AND COMPANY SIZE ON EFFECTIVE TAX RATES IN CONSUMER NON-CYCLICALS SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FOR THE PERIOD 2019-2023

  Hanifah Muzhaffirah , Siti Salamah , Winda Rosa Permatasari , Mohamad Zulman Hakim , Dirvi Surya Abbas , Kimsen

  404 - 415

  2025-02-28

  Statistics: 961

• THE EFFECT OF CAPITAL STRUCTURE, FIXED ASSET INTENSITY AND COMPANY SIZE ON CORPORATE INCOME TAX PAYABLE

  Siti Khurotul Aini , Dwi Septiani

  548 - 559

  2025-04-21

  Statistics: 451

• 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: 365

• THE EFFECT OF INVESTMENT DECISION, SOLVENCY, PROFITABILITY, CAPITAL STRUCTURE ON COMPANY VALUE OF MANUFACTURING INDUTRY COMPANIES IN THE CONSUMER GOODS SECTOR LISTED IN THE INDONESIA STOCK EXCHANGE IN THE PERIOD OF 2019-2022

  Ibrania Euis Anggie Sianturi , Enda Noviyanti Simorangkir , Juli Arlis Sianturi , Soni Dharma Syaputra , Putri Wahyuni

  2312 - 2325

  2024-12-31

  Statistics: 393

• THE EFFECT OF LEVERAGE, INSTITUTIONAL OWNERSHIP, AND PROFITABILITY ON TAX AVOIDANCE WITH COMPANY SIZE AS A MODERATING VARIABLE IN HEALTHCARE SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FOR THE 2021 – 2023 PERIOD

  Dewi Rahmahwati , Sifa Widiyana , Shafira Cahyani Wulandari , Mohamad Zulman Hakim , Seleman Hardi Yahawi , Wati Yaramah

  145 - 157

  2025-02-23

  Statistics: 686

• THE INFLUENCE OF DEFERRED TAX, TAX TO BOOK RATIO AND FIRM SIZE ON COMPANY PERFORMANCE

  Rita Junita , Putri Dwi Wahyuni

  1620-1630

  2024-10-28

  Statistics: 345

• 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: 343

• MANAGERIAL OWNERSHIP MODERATES THE RELATIONSHIP BETWEEN ENVIRONMENTAL SOCIAL GOVERNANCE AND INVESTMENT OPPORTUNITY SET WITH PERFORMANCE

  Khoirunnasikin , Holiawati , Ani Kusumaningsih

  1295 - 1304

  2025-08-20

  Statistics: 545

• IMPACT OF IMPLEMENTATION OF METHODS OF COACHING FOR SUCCESS, PARTICIPATIVE, AFFILIATIVE, VISIONARY AND SITUATIONAL (COPAVISIT) AT OPERATIONAL MANAGEMENT OF CELLULAR TELECOMMUNICATIONS COMPANIES IN DIGITAL ERA

  Hendra Jonathan Sibarani , Nidya Banuari , Esther Praja Anggriany Panggabean

  1460-1468

  2024-08-29

  Statistics: 323

• THE NEXUS OF LEVERAGE, PROFITABILITY, AND FIRM SIZE ON TAX PLANNING: IS IT MODERATED BY INSTITUTIONAL OWNERSHIP?

  Zab Ass'ad Ibrahim , Hari Sulistyo Wibowo , Muhammad Fachry Fahreza , Mohamad Zulman Hakim , Triana Zuhrotun Aulia , Imas Kismanah

  1818 - 1828

  2025-10-19

  Statistics: 480

• INFLUENCE OF THE BOARD OF COMMISSIONERS AND FINANCE PERFORMANCE ON SUSTAINABILITY REPORTS

  Bambang Sugiharto , Muhammad Abdul Malik , Indah Umiyati

  1370-1384

  2024-08-28

  Statistics: 395

• PROFITABILITY INTERVENING DETERMINANT TRANSFER PRICING IN TECHNOLOGY SECTOR COMPANIES INDONESIA

  Eka Puji Sri Rahayu , Alia Sukma Setiawati , Selly Buana Ramadiani , Mohamad Zulman Hakim , Hustna Dara Sarra , Sri Yanto

  1305 - 1314

  2025-08-20

  Statistics: 439

• FACTORS THAT CAN AFFECT COMPANY PERFORMANCE BY MODERATING PROFITABILITY IN COMPANIES IN INDONESIA

  Ermanto Hidayat , Harti Budi Yanti

  2232 - 2247

  2024-12-28

  Statistics: 453

• THE INFLUENCE OF COMPANY SIZE, LEVERAGE, AND GOOD CORPORATE GOVERNANCE ON THE COMPANY'S VALUE IN GO PUBLIC BANKING

  Eni Puji Astuti , Yohanes Indrayono , Hendro Sasongko

  786 - 794

  2025-06-22

  Statistics: 471

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

  David Parningotan Gultom , Iin Rosini , Nofryanti

  2074 - 2088

  2024-12-20

  Statistics: 967

• EARNING MANAGEMENT: THE ROLE OF COMPANY SIZE, LEVERAGE, AND GOOD CORPORATE GOVERNANCE ON GO PUBLIC BANKING

  Eni Puji Astuti , Yohanes Indrayono , Hendro Sasongko

  1045 - 1053

  2025-06-29

  Statistics: 468

• FACTORS AFFECTING AUDIT DELAY (STUDY OF MANUFACTURING COMPANIES LISTED ON MALAYSIAN STOCK EXCHANGE FOR THE 2019-2022 PERIOD)

  Icih , Norhanizah Johari , Rina Agutina , Bambang Sugiharto

  1298-1309

  2024-08-27

  Statistics: 429

• EXPLORING THE IMPACT CEO DUALITY, FIRM SIZE, AND BOARD SIZE ON CAPITAL STRUCTURE BASED ON THE KNOWLEDGE MANAGEMENT DURING THE COVID-19 PANDEMIC

  Tariq Tawfeeq Yousif Alabdullah , Zahraa Khaled Mohamed

  266-280

  2023-08-09

  Statistics: 2274

• WASTE DISCLOSURE TO ENERGY SECTOR COMPANIES

  Jessica Vimala , Aminah

  619-631

  2024-04-29

  Statistics: 575

• THE EFFECT OF LIQUIDITY, PROFITABILITY AND CAPITAL INTENSITY ON TAX AGGRESSIVENESS WITH COMPANY SIZE AS A MODERATING VARIABLE

  Azzahra Maharani , Feliana Wulansari , Syiva Salwa Yumna , Mohamad Zulman Hakim , Dewi Rachmania , Sigit Budi Santoso

  1326 - 1335

  2025-08-27

  Statistics: 586

• SYNERGY OF ACTIVITY-BASED COSTING AND TARGET COSTING AS A STRATEGIC PILLAR OF COST EFFICIENCY IN OPTIMIZING PROFITABILITY: A CASE STUDY ON PT MOMENTUM VELO INOVASI (2020–2024)

  Anggianto Nugroho , Nofryanti , Holiawati

  1345 - 1355

  2025-08-27

  Statistics: 849

• THE EFFECT OF DISCLOSURE OF CARBON EMISSIONS AND ECO EFFICENCY ON COMPANY VALUE

  Maharani Juniar Mulyadi Salim , Murtanto

  1600-1611

  2024-10-28

  Statistics: 484

• IMPACT OF FRAUD HEPTAGON ON FINANCIAL STATEMENT FRAUD IN MANUFACTURING COMPANIES

  Faiz Dzikrullah , Mohamad Zulman Hakim

  910 - 927

  2026-05-10

  Statistics: 594

• FINANCIAL PERFORMANCE ANALYSIS AT PT. INDOSAT TBK. PERIOD 2017 – 2021 CENTRAL JAKARTA

  Irene Vincentia Rudi , Habiburrahman

  506-520

  2024-04-19

  Statistics: 675

• PREDICTION OF FINANCIAL DISTRESS IN PROPERTY AND REAL ESTATE COMPANIES IN INDONESIA: LIQUIDITY RATIO, LEVERAGE RATIO, ACTIVITY RATIO, PROFITABILITY RATIO, GROWTH RATIO

  Desy Purwanti , Riski Ulan Sari

  110-117

  2023-04-30

  Statistics: 828