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• 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

• 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

• 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 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

• 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

• THE INFLUENCE OF CORRUPTION ON GDP IN ASEAN COUNTRIES (2017-2024)

  Asty Indra Larasati , Marselina , Dedy Yuliawan

  1137 - 1148

  2025-08-10

  Statistics: 322

• DETERMINANTS OF FIRM VALUE IN INDONESIAN ENERGY FIRMS: THE ROLE OF ECO-EFFICIENCY, GREEN INNOVATION, CARBON EMISSION DISCLOSURE, AND GREEN ACCOUNTING

  Nur Mala , Indra Gunawan Sireigar

  897 - 909

  2026-05-11

  Statistics: 412

• 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

• 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

• 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

• 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 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

• 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