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• THE INFLUENCE OF EARNINGS MANAGEMENT ON CORPORATE RISK WITH ESG AS A MODERATION VARIABLE

  Jesicha Hilery Br Ginting , Amrie Firmansyah

  1344 - 1362

  2026-06-30

  Statistics: 446

• 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

• 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: 358

• LEVERAGE MEDIATING DETERMINANT TAX AVOIDANCE IN INDUSTRIAL SECTOR COMPANIES INDONESIA

  Amanda Safa Sabitha , Awalia Az Zahra , Vina Amaliya , Mohamad Zulman Hakim , Hesty Erviani Zulaecha , Eko Sudarmanto

  1230 - 1242

  2025-08-20

  Statistics: 590

• ANALYSIS OF THE DIFFERENCES IN THE INFLUENCE OF FINANCING AND INFLATION ON THE PROFITABILITY OF BANK SHARIA INDONESIA (BSI) BEFORE AND AFTER THE MERGER

  Anisa Yulianti , Tenny Badina , Ahmad Fatoni

  1123-1144

  2024-08-27

  Statistics: 370

• CAN ESG DISCLOSURE AFFECT FIRM PERFORMANCE IN ASEAN COMPANIES?

  Ridwan Wahyudi , Rahmawati Rahmawati , Setianingtyas Honggowati , Jaka Winarna

  1997 - 2014

  2026-08-31

  Statistics: 275

• 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 RETURN ON ASSET (ROA) AND NET PROFIT MARGIN (NPM) ON PROFIT GROWTH IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2021-2023 PERIOD

  Sanju Imanuel Silaen , Herlin Munthe , Maduma Sari Sagala

  560 - 571

  2025-04-21

  Statistics: 1275

• THE INFLUENCE OF INTELLECTUAL CAPITAL AND PROFIT MANAGEMENT ON STOCK RETURNS

  Arya Manda , Murtanto

  1843-1853

  2024-10-31

  Statistics: 549

• THE INTERPLAY BETWEEN SALES GROWTH AND DIVIDEND POLICY IN ENHANCING FIRM VALUE: THE MODERATING ROLE OF TAX PLANNING

  Erlina Widayanti Djatnicka , Tirin Wulandari , Dian Sulistyorini Wulandari

  964 - 973

  2025-06-29

  Statistics: 445

• ANALYSIS OF GOOD CORPORATE GOVERNANCE, DEBT COSTS, AND INVENTORY INTENSITY AGAINST TAX MANAGEMENT

  Ester Hanna Gunawan , Faza Wahyu Anggrainy , Sultan Maulana Hakim

  347 - 363

  2025-02-28

  Statistics: 468

• THE EFFECT OF CURRENT RATIO AND DEBT TO EQUITY RATIO ON NET PROFIT MARGIN (EMPIRICAL STUDY ON COMPANIES IN THE PLASTICS AND PACKAGING SUB-SECTOR FOR THE PERIOD 2021-2023 LISTED ON THE IDX)

  Asya Desva Fitrilia , Afrizal Nilwan

  130 - 144

  2025-02-22

  Statistics: 885

• 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: 571

• THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITY, AND LEVERAGE ON TAX AGGRESSIVENESS

  Trismayarni Elen , Dwi Prihatini , Selfiani , Yulia Mugi Utami

  928-938

  2024-06-24

  Statistics: 711

• 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: 684

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

  Andre Rizky Mandala Pamungkas Suherman , Murtanto

  1802-1815

  2024-10-31

  Statistics: 1000

• DETERMINANTS OF CLOUD-BASED ACCOUNTING ADOPTION: INSIGHTS FROM ACCOUNTING PROFESSIONALS IN SRI LANKA

  K.G.Dhammika B. Katupulla Bandara , B.A.N.Krishantha , C.G.Kothalawala

  21 - 35

  2025-02-08

  Statistics: 1510

• SOLVENCY, PROFITABILITY, AND FIRM VALUE: MODERATING ROLE OF FIRM SIZE IN FOOD AND BEVERAGE SUBSECTOR

  Dian Islamiati , Sri Hermuningsih , Ratih Kusumawardhani

  2236 - 2253

  2026-09-20

  Statistics: 125

• 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: 365

• 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: 381

• EMPIRICAL ANALYSIS OF DEBT RECOVERY STRATEGY EFFECTIVENESS AND NON-PERFORMING LOAN MITIGATION IN GHANAIAN MICROFINANCE INSTITUTIONS: EVIDENCE FROM THE ASHANTI REGION

  Daniel Amoah , Doris Boakye

  1105 - 1115

  2025-08-03

  Statistics: 477

• WHEN SUSTAINABILITY MISLEADS: GREENWASHING, CORPORATE BEHAVIOR, AND MARKET PERFORMANCE

  Linda Ayu Wulandari , Dewi Ratnawati , Inka Nur Aini

  1494 - 1519

  2026-06-30

  Statistics: 836

• BOARD CHARACTERISTICS AND OPERATIONAL EFFICIENCY OF WATER AND SANITATION COMPANIES IN MOUNT KENYA REGION

  Mugambi Joyce Wanjiru , Douglas Rosana , Tumaini Mwikamba

  378 - 395

  2026-02-28

  Statistics: 639

• 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: 630

• ENVIRONMENTAL DISCLOSURE: ENVIRONMENTAL PERFORMANCE, INSTITUTIONAL OWNERSHIP AND AUDIT COMMITTEE PART OF GOOD CORPORATE GOVERNANCE

  Listya Sugiyarti , Tissa Rahmadhianti

  908-917

  2024-06-24

  Statistics: 521