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• THE EFFECT OF GREEN ACCOUNTING, THIN CAPITALIZATION, AND SUSTAINABILITY REPORTING ON FINANCIAL STATEMENT TRANSPARENCY WITH PROFITABILITY AS A MODERATING VARIABLE

  Chaerul Anam , Eko Sudarmanto

  723 - 736

  2026-04-30

  Statistics: 536

• STOCK PRICE DETERMINANTS IN THE INDONESIAN CAPITAL MARKET: INFLATION, EXCHANGE RATES, DIVIDEND POLICY, AND THE MODERATING ROLE OF COMPANY SIZE

  Ananda Egi Aulia Aziza , Sahroni , Zulfitra

  1178 - 1196

  2026-06-28

  Statistics: 204

• 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: 409

• 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

• HOW OVERCONFIDENCE, BIAS, AND HERDING AFFECT TRADING DECISIONS: THE MODERATING ROLE OF ACCOUNTING KNOWLEDGE

  Muhammad Faisal , Amrie Firmansyah

  2103 - 2124

  2026-08-31

  Statistics: 241

• DIGITAL BUSINESS LITERACY AND PRODUCT INNOVATION AS DRIVERS OF MSME SUSTAINABILITY: THE MODERATING ROLE OF DIGITAL MARKETING

  Enjat Sudrajat , Verliani Dasmaran

  2208 - 2220

  2025-12-28

  Statistics: 508

• NAVIGATING MARKET FLUCTUATIONS: INTEREST RATES AS A MODERATOR IN THE FINANCIAL PERFORMANCE–STOCK PRICE EQUATION

  Jamian Purba , Shafa Amelia Putri , Dian Sulistyorini Wulandari

  1013 - 1021

  2025-06-29

  Statistics: 561

• THE EFFECT OF FINANCIAL DISTRESS, BOOK TAX DIFFERENCE AND GROWTH OPPORTUNITY ON ACCOUNTING PRUDENCE WITH LITIGATION RISK AS A MODERATOR

  Putri Puspa Safitri , Hesty Erviani Zulaecha

  937 - 946

  2026-05-11

  Statistics: 378

• PRESSURE AND FINANCIAL STATEMENT FRAUD IN THE BANKING INDUSTRY: THE MODERATING ROLE OF PROFIT EQUALIZATION

  Gina Purdiyanti , Amrie Firmansyah

  1872 - 1890

  2026-08-29

  Statistics: 285

• 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: 373

• AN ANALYSIS OF TAX COMPLIANCE AMONG MSMES IN BEKASI CITY BASED ON THE THEORY OF PLANNED BEHAVIOR

  Nancy Neorita Siagian , Lin Oktris

  343 - 357

  2026-02-28

  Statistics: 219

• 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

• DETERMINANT COMPLIANCE ON INDIVIDUAL TAXPAYERS DURING THE COVID-19 PANDEMIC WITH TAXPAYER MOTIVATION AS MODERATE VARIABLES

  Amor Marundha

  230-241

  2023-06-30

  Statistics: 376

• 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

• BALANCED SCORECARD IMPLEMENTATION AND BUDGET PERFORMANCE: THE MODERATING ROLE OF ORGANIZATIONAL CULTURE

  Anastasia Yuanita Florenthe Lacaden , Selfiani Selfiani

  2242 - 2252

  2025-12-29

  Statistics: 415

• 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: 630

• 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

• HOW DOES THE AUDIT COMMITTEE DETECT FRAUD?

  Eko Sudarmanto , Imam Hidayat , Mohamad Zulman Hakim , Adela Rhiana Novitasari , Anggun Munifatul Afifah , Pika Yolanda

  1876-1894

  2024-10-31

  Statistics: 656

• OPTIMIZING PROFITABILITY: A DEEP DIVE INTO CASH AND RECEIVABLE TURNOVER WITH WORKING CAPITAL TURNOVER AS THE MODERATOR

  Neng Asiah , Dian Sulistyorini Wulandari , Sabbarudin

  1033 - 1044

  2025-06-29

  Statistics: 490

• MODEL OUTCOME LEARNING ACCOUNTING TAXATION (CASE STUDY OF STUDENTS IN ACCOUNTING STUDY PROGRAM, BANDAR LAMPUNG UNIVERSITY)

  Septi Ayu Lestari Habeahan , Riswan

  180-189

  2024-02-23

  Statistics: 331

• MODERATION PERCEIVED SOCIAL RELATEDNESS IN THE INFLUENCE OF BRAND TRUST ON SOCIAL MEDIA BRAND ENGAGEMENT

  Cen Lu , Chandra Kuswoyo , Felicia Abednego , Markus Kendrick

  521 - 533

  2025-04-21

  Statistics: 377

• THE INFLUENCE OF GREEN STRATEGY AND INTERNATIONAL OPERATIONS ON CARBON EMISSION DISCLOSURE WITH OWNERSHIP CONCENTRATION AS A MODERATION VARIABLE

  Juna Sari Berutu , Holiawati , Nofryanti

  1627 - 1640

  2025-10-07

  Statistics: 899

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

  Arya Manda , Murtanto

  1843-1853

  2024-10-31

  Statistics: 549

• CREDIT RISK COMPLIANCE LEVELS AND TECHNICAL EFFICIENCY OF COMMERCIAL BANKS IN KENYA: A DATA ENVELOPMENT ANALYSIS (DEA) MODEL APPROACH

  Stephen Kisuli , Tabitha Nasieku , Gordon Opuodho , Kimanzi Kalundu

  448 - 467

  2026-04-30

  Statistics: 416

• THE INFLUENCE OF GREEN INTELLECTUAL CAPITAL, GREEN INNOVATION, AND CARBON EMISSIONS DISCLOSURE ON FIRM VALUE WITH ENVIRONMENTAL PERFORMANCE AS A MODERATING VARIABLE

  Marjuki , Nofryanti

  503 - 520

  2025-04-21

  Statistics: 995