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• GUARANTEES, FIRM SIZE AND FINANCIAL SUSTAINABILITY OF MICRO AND SMALL ENTERPRISES IN KENYA

  Paul Ng’ang’a Macharia , Tobias Olweny , Cynthia Stella Waga , Jeff Arodi

  1 - 16

  2026-02-17

  Statistics: 578

• AN ANALYSIS OF THE DETERMINANTS OF REGIONAL ECONOMIC EFFICIENCY IN INDONESIA

  Nadila Fitriansyah , Marselina Marselina

  1243 - 1256

  2025-08-20

  Statistics: 267

• 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

• DETERMINANTS OF CORPORATE SUSTAINABILITY DISCLOSURE: EVIDENCE FROM ESG BOARD

  Linda Ayu Wulandari , Hendro Paulus , Nita Erviana , Deden Tarmidi , Diah Iskandar

  358 - 377

  2026-02-28

  Statistics: 495

• THE EFFECT OF OPEN UNEMPLOYMENT AND EDUCATION ON POVERTY IN INDONESIA

  Muhammad Zaky Anwar , Neli Aida , Arivina Ratih Yulihar Taher

  1384 - 1393

  2025-08-28

  Statistics: 446

• THE EFFECT OF LEVERAGE, LIQUIDITY, AND COMPANY AGE ON TRANSFER PRICING WITH AUDIT QUALITY AS A MODERATING VARIABLE AND FINANCE PERFORMANCE AS A MEDIATION VARIABLE

  Mohamad Zulman Hakim , Hanifah Nur Azizah , Santiana , Esa Nur Oktafianis , Syahla Lealany

  1234 - 1251

  2026-06-30

  Statistics: 514

• 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

• CAN ESG DISCLOSURE AFFECT FIRM PERFORMANCE IN ASEAN COMPANIES?

  Ridwan Wahyudi , Rahmawati Rahmawati , Setianingtyas Honggowati , Jaka Winarna

  1997 - 2014

  2026-08-31

  Statistics: 275

• BANK-SPECIFIC AND MACROECONOMIC DETERMINANTS OF NON-PERFORMING LOANS (NPLS) IN GHANA: THE CASE OF LISTED BANKS ON THE GHANA STOCK EXCHANGE

  Daniel Amoah , Doris Boakye , Desmond Ofori , Adwoa Agyeiwaah Ampomah-Britwum

  1476 - 1486

  2025-08-31

  Statistics: 673

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

  Linda Ayu Wulandari , Dewi Ratnawati , Inka Nur Aini

  1494 - 1519

  2026-06-30

  Statistics: 836

• THE EFFECT OF GREEN ACCOUNTING AND MATERIAL FLOW COST ACCOUNTING ON CORPORATE SUSTAINABILITY: THE MODERATING ROLE OF GOOD CORPORATE GOVERNANCE

  Aqdiah , Suripto , Ani Kusumaningsih

  2181 - 2196

  2025-12-27

  Statistics: 589

• THE NEXUS OF LEVERAGE, PROFITABILITY, AND FIRM SIZE ON TAX PLANNING: IS IT MODERATED BY INSTITUTIONAL OWNERSHIP?

  Zab Ass'ad Ibrahim , Hari Sulistyo Wibowo , Muhammad Fachry Fahreza , Mohamad Zulman Hakim , Triana Zuhrotun Aulia , Imas Kismanah

  1818 - 1828

  2025-10-19

  Statistics: 572

• THE EFFECT OF FRAUD HEPTAGON MODEL TO DETECT FRAUDULENT FINANCIAL STATEMENT IN INDONESIA FINANCIAL SECTOR COMPANIES

  Muhamad Rafli , Mohamad Zulman Hakim , Abduh Hafizh Rabbani , Dicky Darmawan , Devina Ika Sugiyanti

  1849 - 1871

  2026-08-29

  Statistics: 237

• INTEREST RATE RISK AND THE FINANCIAL PERFORMANCE OF LISTED COMMERCIAL BANKS IN KENYA

  Mutinda Prisca Nthenya , Gordon Opuodho , Linus Isaac Ochieng

  606 - 622

  2026-04-30

  Statistics: 329

• THE ROLE OF CORPORATE GOVERNANCE IN MODERATING THE RELATIONSHIP BETWEEN FINANCIAL PERFORMANCE RATIOS AND DISCLOSURE OF SUSTAINABILITY REPORTING TO STOCK PRICES

  Nurholis , Nofryanti , Firman Tatariyanto

  1464 - 1475

  2025-08-28

  Statistics: 807

• AN EMPIRICAL ANALYSIS OF THE EFFECT OF CORPORATE GOVERNANCE ON THE FINANCIAL PERFORMANCE OF DEPOSIT MONEY BANKS IN NIGERIA

  Bamidele Vincent Olawale

  724 - 735

  2025-06-11

  Statistics: 588

• 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

• LEVERAGE, INSTITUTIONAL OWNERSHIP, AND FIRM SIZE ON TAX AVOIDANCE: PROFITABILITY AS A MEDIATING VARIABLE

  Nur Fitria Sani , Ranidhan Putri , Selica Vianes , Mohamad Zulman Hakim , Ahmad Jayanih , Ahmad Zaki Mubarok

  1650 - 1659

  2025-10-10

  Statistics: 663

• THE IMPACT OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) ON BANKING FINANCIAL PERFORMANCE IN ASEAN

  Ervina Vania Wijaya , Lauw Tjun Tjun

  1758 - 1772

  2026-08-29

  Statistics: 364

• THE INFLUENCE OF INCOME, UNEMPLOYMENT, EDUCATION AND DEMOCRACY ON HAPPINESS IN INDONESIA

  Elita Safitria , Nairobi , Arivina Ratih Yulihar Taher

  1315 - 1325

  2025-08-26

  Statistics: 319

• THE EFFECT OF THE RELEVANCE OF THE VALUE OF ACCOUNTING INFORMATION AND GOOD CORPORATE GOVERNANCE ON STOCK PRICES WITH COMPANY SIZE AS A MODERATION VARIABLE

  Nurul Ulfa , Holiawati , Nofryanti

  1721 - 1732

  2025-10-15

  Statistics: 774

• DIGITAL TRANSFORMATION AND BANK PERFORMANCE

  Laras Pratiningsih , Nurhastuty Kesuma Wardhani

  1979 - 1993

  2024-12-14

  Statistics: 1423

• THE INFLUENCE OF ESG ON COMPANY VALUE: DOES INSTITUTIONAL OWNERSHIP STRENGTHEN THE RELATIONSHIP?

  Rhyzka Dinti Pratiwi , Amrie Firmansyah

  1936 - 1953

  2026-08-30

  Statistics: 301

• 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

• 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