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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: 528

• DO INVESTORS CARE ABOUT TAX AVOIDANCE? EVIDENCE FROM INDONESIA

  Verani Carolina , Endah Purnama Sari Eddy

  2056 - 2063

  2024-12-20

  Statistics: 499

• GREEN ACCOUNTING ON SUSTAINABILITY INDEX DISCLOSURE IN INDONESIA

  Richard Sanjaya , Diana Frederica

  623 - 632

  2026-04-30

  Statistics: 2197

• ESG, ASSET QUALITY, AND FINANCIAL PERFORMANCE: EVIDENCE FROM THE INDONESIAN MANUFACTURING SECTOR

  Maria Natalia , Yuliana Gunawan , Imelda Yunita

  17 - 24

  2026-02-21

  Statistics: 398

• THE INFLUENCE OF FUNDING AND RESEARCH AND DEVELOPMENT DECISIONS ON THE VALUE OF COMPANIES WITH PROFIT GROWTH AS MODERATION

  Yusuf Hendrawan , Endang Ruhiyat , Suripto

  73 - 79

  2025-02-16

  Statistics: 625

• MANAGERIAL OWNERSHIP MODERATING SUSTAINABILITY REPORTING AND PHILANTHROPY DISCLOSURE ON FIRM VALUE

  Wulan Nurdiana Sari , Nofryanti , Iin Rosini

  1994 - 2007

  2024-12-15

  Statistics: 773

• THE INFLUENCE OF MEDIA PUBLICATIONS, ENVIRONMENTAL PERFORMANCE, LEVERAGE AND INDUSTRY TYPE ON CARBON EMISSION DISCLOSURE

  Marheni , Holiawati , Endang Ruhiyat

  228 - 246

  2025-02-24

  Statistics: 1007

• MANAGERIAL OWNERSHIP MODERATES MATERIAL FLOW COST ACCOUNTING AND RISK MANAGEMENT WITH FINANCIAL PERFORMANCE

  Ika Susanti , Nofryanti , Holiawati

  1434 - 1445

  2025-08-28

  Statistics: 680

• 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: 875

• ECONOMIC PRESSURE MODERATES CORPORATE GROWTH AND CORPORATE GOVERNANCE ON CARBON EMISSION DISCLOSURE

  Rarasasi Ribka Redonoarsi , Nofryanti , Holiawati

  1742 - 1755

  2025-10-15

  Statistics: 693

• 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

• THE EFFECT OF PROFIT PERSISTENCE AND CASH HOLDING ON PROFIT QUALITY WITH ACCOUNTING CONSERVATISM AS MODERATION

  Deni Herdiansyah , Suripto , Nofryanti

  2326 - 2340

  2024-12-31

  Statistics: 730

• THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE AND SYSTEMATIC RISK ON EARNINGS RESPONSE COEFFICIENT WITH GOOD CORPORATE GOVERNANCE AS A MODERATION VARIABLE

  Diki Ibrahim , Nofryanti , Holiawati

  1660 - 1673

  2025-10-10

  Statistics: 783

• THE EFFECT OF PROFITABILITY, EXECUTIVE CHARACTER AND COMPANY SIZE ON TAX AVOIDANCE

  Dani Sopian , Wulan Laelasari , Intan Pramesti Dewi

  872-881

  2023-12-15

  Statistics: 644

• BOARD OF COMMISSIONERS’ MODERATING EFFECT ON RISK AND INTELLECTUAL CAPITAL DISCLOSURES TOWARD FIRM VALUE: EMPIRICAL EVIDENCE FROM INDONESIA’S FINANCIAL SECTOR

  Dedi Ardianto , Holiawati , Nofryanti

  1166 - 1183

  2025-08-11

  Statistics: 902

• THE ABILITY OF THE CORPORATE GOVERNANCE PERCEPTION INDEX (CCGPI) TO MODERATE THE RELATIONSHIP BETWEEN PROFIT PERSISTENCE, GREEN INTELLECTUAL CAPITAL AND PROFIT GROWTH WITH PROFIT QUALITY

  Widarnaka , Suripto , Holiawati

  615 - 627

  2025-04-27

  Statistics: 790

• FACTORS INFLUENCING GOING-CONCERN AUDIT OPINIONS AND THEIR CONSEQUENCES: EVIDENCE FROM INDONESIAN LISTED FINANCIAL FIRMS

  Afilia Damayanti , Munawar Muchlis , Roza Mulyadi

  1593 - 1605

  2025-10-06

  Statistics: 397

• EARNINGS MANAGEMENT THROUGH THE LENS OF DEFERRED TAX AND TAX PLANNING: AN EMPIRICAL STUDY

  Agustine Dwianika , Sendi Tri Andika , Selvia Ely Zanna

  795 - 802

  2025-06-22

  Statistics: 666

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

  Ermanto Hidayat , Harti Budi Yanti

  2232 - 2247

  2024-12-28

  Statistics: 491

• 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

• DOES ESG PERFORMANCE INFLUENCE CORPORATE TAX AVOIDANCE? AN EMPIRICAL ANALYSIS

  Melvin Angelina , Verani Carolina

  1257 - 1265

  2025-08-20

  Statistics: 1178

• FREE CASH FLOW, AUDIT QUALITY, AND EARNINGS MANAGEMENT: MODERATING EFFECT OF AUDIT COMMITTEE EXPERTISE

  Diana Awaliyah , Mohamad Zulman Hakim

  868 - 877

  2026-05-10

  Statistics: 402

• THE EFFECT OF ROE, GPM, AND NPM ON FIRM VALUE: GOOD CORPORATE GOVERNANCE MODERATION

  Wika Kwana Suci , Dyah Ratnawati

  1832 - 1848

  2026-08-29

  Statistics: 218

• THE EFFECT OF ESG DISCLOSURE, LIQUIDITY, AND PROFITABILITY ON FIRM VALUE: THE MODERATING ROLE OF DIVIDEND POLICY

  Najma Kamilah Rizkianti , Lena Erdawati

  1143 - 1161

  2026-06-24

  Statistics: 293

• PROFITABILITY AND TAX AVOIDANCE: THE MODERATING EFFECT OF INDEPENDENT COMMISSIONERS

  Azizi Rosida , Wahidatul Husnaini

  950-964

  2024-06-24

  Statistics: 797