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• AUDIT COMMITTEES IN ACTION: MODERATING EARNINGS MANAGEMENT STRATEGIES DURING FINANCIAL DISTRESS

  Maulina Dyah Permatasari , Dian Sulistyorini Wulandari , Imamudin

  1072 - 1080

  2025-06-29

  Statistics: 404

• THE INFLUENCE OF ESG ON COMPANY VALUE: DOES INSTITUTIONAL OWNERSHIP STRENGTHEN THE RELATIONSHIP?

  Rhyzka Dinti Pratiwi , Amrie Firmansyah

  1936 - 1953

  2026-08-30

  Statistics: 47

• INFLUENCE AUDIT TENURE, AUDITORS SWITCHING, FINANCIAL DISTRESS, AND COMPANY SIZE ON THE AUDIT REPORT LAG IN MINING SECTOR COMPANIES REGISTERED IN EXCHANGE EFFECT INDONESIA PERIOD 2018-2021

  Jochelyn Chu , Triana , Ys.Wandi Lahagu , Teng Sauh Hwee , Wenny Anggeresia Ginting

  168-179

  2024-02-20

  Statistics: 1032

• CORPORATE PERFORMANCE MEASUREMENT USING THE BALANCED SCORECARD: A CASE STUDY OF AN INDONESIAN FAST-FOOD FIRM

  Naufal Dhenanda Aradea , Nuris Sanida

  509 - 528

  2026-04-30

  Statistics: 362

• RETAINED EARNINGS AND FINANCIAL PERFORMANCE OF QUOTED FIRMS IN NIGERIA: AN EMPIRICAL ANALYSIS

  Ogunmakin Adeduro Adesola , Bamidele Vincent Olawale , Ogundipe Francis Bamidele

  475 - 485

  2025-03-29

  Statistics: 628

• 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: 327

• COMPARATIVE ANALYSIS OF THE FINANCIAL STATEMENTS BASED ON PROFITABILITY AND SOLVENCY RATIO

  Cakra Wibawa Khoiril Fadli , Anna Sulistyawati , Rita Listiyanti , Sri Hermuningsih

  821-834

  2023-12-14

  Statistics: 608

• DETERMINANTS OF AUDIT OPINIONS ON THE FINANCIAL STATEMENTS OF PROVINCIAL GOVERNMETS IN INDONESIA

  Nadia Putri , Rosy Armaini , Kurnia Widya Oktarini

  1773 - 1792

  2026-08-29

  Statistics: 71

• SHORT-TERM DEBT, PROFITABILITY AND STOCK MARKET VOLATILITY AT THE NAIROBI SECURITIES EXCHANGE, KENYA

  Vivyanne Omira , Isaac Linus Ochieng , Gordon Opuodho

  1919 - 1931

  2025-10-20

  Statistics: 389

• 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: 407

• THE ROLE OF INVESTMENT OPPORTUNITY SET IN MODERATING THE RELATIONSHIP BETWEEN CAPITAL STRUCTURE AND INFORMATION ASYMMETRY WITH PROFIT QUALITY

  Nita Oktaviani Ginting , Nofryanti , Iin Rosini

  314 - 326

  2025-02-28

  Statistics: 1018

• CORPORATE GOVERNANCE MECHANISMS AND FINANCIAL REPORTING QUALITY: THE ROLE OF AUDIT COMMITTEE MEETINGS AND INSTITUTIONAL OWNERSHIP IN INDONESIAN BANKS

  Sari Lestari , Ferdiansyah Ritonga

  1077 - 1095

  2026-06-20

  Statistics: 148

• ACCOUNTING RISKS AND THEIR IMPACT ON BUSINESS SUSTAINABILITY AMID GEOPOLITICAL UNCERTAINTY IN THE MIDDLE EAST: AN ANALYTICAL CONCEPTUAL STUDY

  Hamza N. Aljumaili , Eko Sudarmanto , Hikmahwati , Hesty Erviani Zulaecha

  2122 - 2131

  2025-12-25

  Statistics: 338

• THE PROFIT PREDICTION PUZZLE: HOW GROSS, OPERATING, AND NET PROFIT INFLUENCE FUTURE CASH FLOWS WITH A DEPRECIATION AND AMORTIZATION TWIST

  Vista Yulianti , Sindik Widati , Dian Sulistyorini Wulandari

  638 - 651

  2025-04-30

  Statistics: 298

• NAVIGATING EARNINGS MANAGEMENT: THE INTERPLAY OF EARNING POWER, SALES GROWTH, AND CORPORATE GOVERNANCE

  Siti Alfiyah , Etty Murwaningsari

  2205 - 2218

  2026-08-31

  Statistics: 53

• DETERMINANTS OF STOCK PRICES: CAPITAL STRUCTURE, PROFITABILITY, AND SALES GROWTH

  Deden Tarmidi , Hendro Paulus , Apollo Daito , Nurul Hidayah , Muhyarsyah

  311 - 325

  2026-02-28

  Statistics: 439

• THE EFFECT OF CAR, NIM, BOPO, AND LDR ON ROA IN BUMN BANKS IN THE PERIOD 2013-2022

  Agnes Thandania Blessky , Herlin Munthe , Bayu Wulandari , Kiki Hardiansyah Siregar

  735-744

  2023-10-30

  Statistics: 517

• 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: 277

• THE INFLUENCE OF LIQUIDITY, CAPITAL INTENTGSITY, AND SALES GROWTH ON TAX AVOIDANCE MODERATED BY FIRM SIZE

  Hanifah Nur Azizah , Ahmad Jayanih

  947 - 957

  2026-05-12

  Statistics: 232

• THE EFFECT OF TRANSFER PRICING, LEVERAGE, AND CAPITAL INTENSITY ON TAX AVOIDANCE

  Andre Rizky Mandala Pamungkas Suherman , Murtanto

  1802-1815

  2024-10-31

  Statistics: 893

• 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: 331

• MODERATING EFFECTS OF FIRM SIZE ON THE RELATIONSHIP BETWEEN PROFITABILITY, LIQUIDITY, AND CAPITAL STRUCTURE: A STUDY ON INDONESIAN REAL ESTATE COMPANIES

  Rini Sulistiyowat , Cindy Claudia Oktaviana , Nia Tresnawaty , Efa Wahyuni , Meifida Ilyas

  529 - 540

  2026-04-30

  Statistics: 247

• COMPANY SIZE MODERATING DETERMINANT TAX MANAGEMENT IN TECHNOLOGY SECTOR COMPANIES INDONESIA

  Metri Mariana , Mila Afifah , Mohamad Zulman Hakim , Januar Eky Pambudi , Indra Gunawan Siregar , Reni Anggraeni

  1698 - 1708

  2025-10-11

  Statistics: 450

• BUSINESS PROCESS MODEL AND NOTATION (BPMN) DESIGN FOR A BARCODE SCANNER-BASED SALES INFORMATION SYSTEM AT THE COOPERATIVE OF THE ACCOUNTING DEPARTMENT, STATE POLYTECHNIC OF MALANG

  Gracesheila Florencia Tumbelaka , Aang Afandi , Kartika DS Susilowati

  905 - 914

  2025-06-29

  Statistics: 258

• CAPITAL ADEQUACY MEETS OPERATIONAL EFFICIENCY: A DUAL APPROACH TO ENHANCING PROFITABILITY

  Sindik Widati , Angga Deni Pratama , Dian Sulistyorini Wulandari

  915 - 923

  2025-06-29

  Statistics: 274