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• 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: 222

• DECODING DEFERRED TAX EXPENSE: ITS IMPACT ON TAX AVOIDANCE THROUGH THE LENS OF FOREIGN OWNERSHIP

  Ahmad Bukhori Muslim , Tirin Wulandari , Dian Sulistyorini Wulandari

  663 - 672

  2025-04-30

  Statistics: 347

• AUDIT COMMITTEES IN ACTION: MODERATING EARNINGS MANAGEMENT STRATEGIES DURING FINANCIAL DISTRESS

  Maulina Dyah Permatasari , Dian Sulistyorini Wulandari , Imamudin

  1072 - 1080

  2025-06-29

  Statistics: 282

• THE EFFECT OF GREEN ACCOUNTING, GREEN INTELLECTUAL CAPITAL, CARBON EMISSION DISCLOSURE, AND TAX RISK ON FIRM VALUE

  Anindia Vegi Aurora , Imas Kismanah

  677 - 686

  2026-04-30

  Statistics: 136

• CAPITAL STRUCTURE DETERMINANTS AN EMPIRICAL INVESTIGATION OF INDONESIAN MANUFACTURING COMPANIES

  Nana Umdiana , Kodriyah

  133 - 148

  2026-03-03

  Statistics: 181

• ASSESSING THE ROLE OF WORKFORCE PARTICIPATION, POPULATION SIZE, AND HUMAN DEVELOPMENT IN SHAPING POVERTY IN INDONESIA (2019–2024)

  Previta Ridha Putri , Ida Budiarti , I Wayan Suparta

  1266 - 1275

  2025-08-20

  Statistics: 251

• 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: 100

• 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: 407

• 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: 374

• THE EFFECT OF HEXAGON FRAUD ON FINANCIAL STATEMENT FRAUD (EMPIRICAL STUDY OF INFRASTRUCTURE SECTOR COMPANIES IN 2020-2022)

  Mohamad Zulman Hakim , Dewi Rachmania , Indra Gunawan Siregar , Adela Rhiana Novitasari , Anggun Munifatul Afifah , Pika Yolanda

  558-571

  2023-10-14

  Statistics: 776

• 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: 40

• 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: 255

• THE EFFECT OF SUSTAINABILITY ACCOUNTING ON FINANCIAL PERFORMANCE WITH TRANSPARENCY AS A MODERATOR

  Charly Manurung , Endang Ruhiyat , Suripto

  443 - 453

  2025-03-29

  Statistics: 501

• 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: 145

• AUDIT QUALITY MODERATES CORPORATE SOCIAL RESPONSIBILITY AND GOOD CORPORATE GOVERNANCE RELATIONS ON FIRM VALUE

  Dian Pratiti , Holiawati , Suripto

  1583-1599

  2024-10-28

  Statistics: 962

• 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: 668

• 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: 689

• 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: 92

• DO PROFITABILITY, LIQUIDITY, LEVERAGE, AND SALES GROWTH PREDICT FINANCIAL DISTRESS? EVIDENCE FROM CONSUMER GOODS FIRMS IN INDONESIA

  Daud Sofyan Rachman , Tituk Diah Widajantie

  1032 - 1045

  2026-06-19

  Statistics: 63

• DO INVESTORS CARE ABOUT TAX AVOIDANCE? EVIDENCE FROM INDONESIA

  Verani Carolina , Endah Purnama Sari Eddy

  2056 - 2063

  2024-12-20

  Statistics: 315

• EARNINGS QUALITY IN HEALTHCARE FIRMS: THE MODERATING ROLE OF AUDIT DELAY AND THE MEDIATING EFFECT OF TAX AGGRESSIVENESS

  Mohamad Zulman Hakim , Aulia Imelda , Nahwa Nikhuatun , Putri Yuningsih , Zahra Prada Devi Hasbilah

  833 - 849

  2026-05-10

  Statistics: 472

• HOW FRAUD HEXAGON MODEL ON FINANCIAL STATEMENT FRAUD IN ENERGY SECTOR COMPANIES?

  Mohamad Zulman Hakim , Hamdani , Hustna Dara Sarra , Alvina Anggraini , Gadis Ayu Rizky Darmala , Elsa Audia Utami

  775-794

  2024-06-18

  Statistics: 812

• THE RATE OF ECONOMIC GROWTH, MSES AND HOUSEHOLD CONSUMPTION EXPENDITURE ON THE NUMBER OF POOR PEOPLE IN LAMPUNG PROVINCE

  Oky Indrajaya , Neli Aida , Asih Murwiati

  1218 - 1229

  2025-08-20

  Statistics: 232

• MONEY SUPPLY AND FINANCIAL PERFORMANCE OF DEPOSIT TAKING SACCOS IN KENYA

  David Irungu Thugu , Gordon Opuodho

  976 - 991

  2026-06-03

  Statistics: 171

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

  Rarasasi Ribka Redonoarsi , Nofryanti , Holiawati

  1742 - 1755

  2025-10-15

  Statistics: 473