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• 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

• 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

• 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

• FINANCIAL REPORTING FRAUD: AUDIT COMMITTEE AS MODERATION

  Mohamad Zulman Hakim , Epekele Wisdom , Dirvi Surya Abbas , Alvina Anggraini , Gadis Ayu Rizky Darmala , Elsa Audia Utami

  258-276

  2024-02-28

  Statistics: 1243

• FRAUD HEPTAGON MODEL TO DETECT FINANCIAL REPORTING FRAUD IN THE INDONESIAN BASIC MATERIALS SECTOR

  Siti Nursiah , Mohamad Zulman Hakim , Galuh Putri Maharani , Anindya Ramadhani , Renita Yulian

  252 - 270

  2026-02-28

  Statistics: 403

• 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: 561

• THE INFLUENCE OF GREEN ACCOUNTING, CARBON EMISSION DISCLOSURE, AND PROFITABILITY ON COMPANY VALUE

  Ridwan , Eddi Dj Wibowo , Abdullah Ramdhani , Jusni Samsulma'arif , Ai Rini Rianti

  752 - 766

  2026-04-30

  Statistics: 428

• THE EFFECT OF NON PERFORMING LOANS (NPL) AND INCOME DIVERSIFICATION ON PROFITABILITY: A STUDY ON THE BANKING SECTOR IN INDONESIA

  Thomas Jordan , Haninun

  424 - 433

  2025-02-28

  Statistics: 545

• 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

• 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

• PENTAGON FRAUD MODELLING: HOW IT AFFECTS FINANCIAL STATEMENT

  Fachrul Roza

  90-97

  2024-02-15

  Statistics: 542

• 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: 729

• FROM DISTRESS TO DISCLOSURE: UNDERSTANDING THE MODERATING ROLE OF LEVERAGE IN ACCOUNTING CONSERVATISM UNDER INFORMATION ASYMMETRY

  Edi Triwibowo , Dian Sulistyorini Wulandari , Cecilia Margaretha Sinaga

  988 - 1000

  2025-06-29

  Statistics: 477

• 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

• DETERMINANTS OF BANK FINANCIAL PERFORMANCE: DEPOSIT FUNDS, POST-EMPLOYMENT BENEFITS, AND INCOME IN INDONESIA

  Hasri Zulkarnain , Augustpaosa Nariman

  1197 - 1214

  2026-06-28

  Statistics: 207

• 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: 505

• SUSTAINABILITY CORPORATE SOCIAL RESPONSIBILITY REVIEWED FROM COMPLIANCE THEORY

  Winda Noviana , Aminah

  1081 - 1096

  2025-06-30

  Statistics: 351

• 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

• FINANCIAL DISTRESS PREDICTION USING THE DECISION TREE METHOD IN MANUFACTURING COMPANIES IN INDONESIA

  Ayi Mohamad Sudrajat , Hani Fitria Rahmani , Nur Alamsyah

  1976 - 1996

  2026-08-30

  Statistics: 283

• DETERMINANTS OF ACCOUNTING STANDARD STATEMENT (PSAK) 69 IN INDONESIA (BIOLOGICAL ASSETS IN PLANTATION AND CORPS SUB-INDUSTRY COMPANIES LISTED ON IDX IN 2020-2022)

  Nurvinka Renata , Aminah , Haninun

  761-774

  2024-06-18

  Statistics: 1246

• CSR DISCLOSURE AND PROFITABILITY ON TAX AVOIDANCE WITH INDEPENDENT COMMISSIONERS AS MODERATING VARIABLE: EVIDENCE FROM BANKING COMPANIES IN INDONESIA

  Cynthia Dewi , Sofie , Kanitsorn Terdpaopong

  2049 - 2065

  2026-08-31

  Statistics: 264

• UNDERPRICING SIGNALS: EXPLOITATION OF DAR VARIABLES (DEBT TO ASSET RATIO)

  Jufri Yandes

  342-351

  2024-02-27

  Statistics: 303

• THE EFFECT OF PROFITABILITY AND LEVERAGE ON THE TIMELINESS OF FINANCIAL REPORTING

  Selvy Anggraini , Afrizal Nilwan

  352-364

  2024-02-29

  Statistics: 836

• STAKEHOLDER PRESSURE MODERATES THE RELATIONSHIP BETWEEN GREEN INVESTMENT AND ENVIRONMENTAL MANAGEMENT SYSTEMS TO CARBON EMISSIONS DISCLOSURE

  Muhamad Abdul Malik , Nofryanti , Holiawati

  1685 - 1697

  2025-10-10

  Statistics: 875