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• EQUITY COSTS AND FINANCIAL PERFORMANCE OF LICENSED DEPOSIT TAKING CREDIT CO-OPERATIVE SOCIETIES IN KENYA

  Kenneth Mwangi Muriuki , Agnes Njeru , Anthony Gitonga Kirimi

  1116 - 1127

  2025-08-03

  Statistics: 394

• CAN AUDIT COMMITTEE MODERATE FRAUD HEXAGON MODELS IN DETECT FRAUDULENT FINANCIAL REPORTS: AN EMPIRICAL STUDY OF PROPERTY AND REAL ESTATE SECTOR COMPANIES IN INDONESIA

  Mohamad Zulman Hakim , Imam Hidayat , Januar Eky Pambudi , Aura Putri Rahmawati , Hesti Febriatul Lubnaningtyas , Eldi Efriadi

  1205-1222

  2024-08-27

  Statistics: 766

• OPERATING LEVERAGE AND FINANCIAL PERFORMANCE OF LISTED MANUFACTURING FIRMS IN KENYA

  Obonyo Awuor Esther , Gordon Opuodho , Linus Isaac Ochieng

  817 - 832

  2026-05-10

  Statistics: 329

• THE EFFECT OF HEXAGON MODEL FRAUD ON FINANCIAL REPORT FRAUD (EMPIRICAL STUDY ON INDUSTRIAL SECTOR COMPANIES LISTED ON THE IDX IN 2020-2022)

  Hani Rahmawati , Reka Ayu Rahmawati , Ahmad Raihansyah

  1832-1842

  2024-10-31

  Statistics: 461

• UNVEILING THE DRIVERS OF TAX AGGRESSIVENESS: THE ROLES OF FINANCIAL DISTRESS, CORPORATE SOCIAL RESPONSIBILITY, AND FIRM SIZE

  Ananta Salsabilla Islamia , Sofie Yunida Putri

  1539 - 1555

  2026-06-30

  Statistics: 268

• 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: 588

• NON-CYCLICAL INDUSTRIAL PERFORMANCE IN INDONESIA: THE MODERATION OF AUDIT QUALITY

  Mohamad Zulman Hakim , Daniel Rahandri , Mochammad Farid Fadillah , Siti Nurhaliza , Aisyah Sholikhati , Ika Wulandini

  666-683

  2024-04-30

  Statistics: 529

• HOTEL ACCOUNTING STAFF'S PERCEPTION OF THE CHALLENGES OF PREPARING FINANCIAL STATEMENTS: A QUALITATIVE STUDY

  Tahlis Farida Novianti , Arifuddin , Syarifuddin

  192 - 205

  2026-02-28

  Statistics: 369

• FINANCIAL DRIVERS OF SALES GROWTH IN FOOD AND BEVERAGE COMPANIES: THE ROLE OF INVENTORY FINANCING, PROFITABILITY, AND LIQUIDITY

  Sri Lestari Sinaga , Yeni Ariesa , Dinda Ayu Annisa , Cindy Margaret Tampubolon , Rusiadi

  1436 - 1451

  2026-06-30

  Statistics: 282

• CORPORATE GOVERNANCE, FINANCIAL REPORTING QUALITY, AND FIRM PERFORMANCE: EVIDENCE FROM INDONESIA

  Maria Natalia , Yunita Christy , Verani Carolina , Revaldo Farrel Witanto

  1559 - 1567

  2025-09-29

  Statistics: 776

• THE EFFECT OF GREEN ACCOUNTING AND FIRM SIZE ON FINANCIAL REPORT PERFORMANCE (EMPIRICAL STUDY OF MINING SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2017-2021)

  Maharani Juniar Mulyadi Salim , Arry Eksandy , Irma Paramita Sofia

  432-441

  2023-08-10

  Statistics: 1198

• 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: 728

• COMPARATIVE ANALYSIS OF FINANCIAL PERFORMANCE BASED ON LIQUIDITY RATIO AND PROFITABILITY RATIO

  Prie Dewi Listanti , Vira Aulia Gusfi , Ulul Azmi , Sri Hermuningsih

  190-197

  2024-02-23

  Statistics: 672

• DECOMPOSING FINANCIAL PERFORMANCE RECOVERY: RETURN ON EQUITY, ECONOMIC VALUE ADDED, AND CAPITAL STRUCTURE IN INDONESIA'S TRANSPORTATION SECTOR

  Nurhafifah Amalina , Siti Fathimah Azzahra , Lin Oktris

  1610 - 1622

  2026-08-09

  Statistics: 609

• 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: 477

• 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: 281

• 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: 156

• THE INFLUENCE OF LEVERAGE, PROFITABILITY, SOLVENCY, COMPANY SIZE, ON STOCK PRICES IN FOOD AND BEVERAGE INDUSTRY COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE (BEI) IN 2018-2022

  Siti Aisyah Nasution , Pryani Florentina Br Ginting , Berta Novia Patrisia Saragih , Monalisa Br Tumeang , Dwi Saraswati

  140-151

  2024-02-20

  Statistics: 789

• THE EFFECT OF RECEIVABLES TURNOVER AND CURRENT RATIO ON PROFITABILITY IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2021-2023

  Yunita Delfin Sihombing , Kristi Endah Ndilosa Ginting , Mella Yunita

  736 - 746

  2025-06-16

  Statistics: 439

• COMPARATIVE ANALYSIS OF COMPETITIVE STRATEGIES WITH BCG MATRIX APPROACH AT REGIONAL DEVELOPMENT BANKS

  Satria Tirtayasa , Lailan Safina Hasibuan , Afif

  128-139

  2023-06-27

  Statistics: 3516

• THE INFLUENCE OF NIM AND NPL ON ROA AT NATIONAL PRIVATE BANKS IN INDONESIA FOR THE PERIOD 2021-2023

  Diki Abramsa Putra Ginting , Fenny Krisna Marpaung

  1128 - 1136

  2025-08-08

  Statistics: 313

• IMPLEMENTATION OF BALANCED SCORECARD AT PT. MB

  Randi Lukmanto , Dwi Bakti Iriantini , Indahwati

  451-463

  2024-04-09

  Statistics: 392

• 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: 328

• WHAT DRIVES BACK-LOADED BUDGET ABSORPTION? EVIDENCE FROM PROVINCIAL GOVERNMENTS IN SUMATRA INDONESIA

  Salsabila Dinanti

  2066 - 2082

  2026-08-31

  Statistics: 181

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

  Siti Alfiyah , Etty Murwaningsari

  2205 - 2218

  2026-08-31

  Statistics: 270