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• WHAT DRIVES BACK-LOADED BUDGET ABSORPTION? EVIDENCE FROM PROVINCIAL GOVERNMENTS IN SUMATRA INDONESIA

  Salsabila Dinanti

  2066 - 2082

  2026-08-31

  Statistics: 181

• 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 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: 321

• 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

• THE EFFECT OF COMPANY SIZE, AUDIT COMMITTEE AND LEVERAGE ON THE VALUE OF THE FIRM IN THE PROPERTY AND REAL ESTATE SECTOR IN INDONESIA

  Agus Kusnawan , Mohamad Zulman Hakim , Aranti Sisca , Febrian Suryanto , Graciella Valencia Calista , Mudittasari

  11-27

  2023-02-28

  Statistics: 765

• 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 INFLUENCE OF ASSET EFFICIENCY, FINANCIAL PERFORMANCE, AND FINANCIAL LEVERAGE ON SUSTAINABLE GROWTH RATE THROUGH GOOD CORPORATE GOVERNANCE

  Rosiati Parapat , Endang Ruhiyat , Sugiyanto

  2128 - 2145

  2024-12-22

  Statistics: 876

• DETERMINANTS OF FIRM VALUE: THE MEDIATING ROLE OF PROFITABILITY AND THE MODERATING ROLE OF FINANCIAL DISTRESS

  Mohamad Zulman Hakim , Dafa Ardiansyah Putra , Sri Asih Wulandari , Khansa Putri Kamila , Rayhan Agata Firmansyah

  767 - 785

  2026-05-07

  Statistics: 427

• APPLICATION OF MATERIAL FLOW COST ACCOUNTING AND GREEN ACCOUNTING TO ENVIRONMENTAL PERFORMANCE

  Holiawati Holiawati , Erick Valentine , Suripto Suripto

  1414 - 1422

  2025-08-28

  Statistics: 619

• 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

• 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

• 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

• DIVIDEND PAYOUT, LEVERAGE AND EQUITY MARKET VOLATILITY AMONG FIRMS LISTED AT THE NAIROBI SECURITIES EXCHANGE, KENYA

  Justin Orang’i Ombui , Gordon Opuodho , Isaac Linus Ochieng

  1932 - 1940

  2025-10-30

  Statistics: 395

• PROFITABILITY INTERVENING DETERMINANT TRANSFER PRICING IN TECHNOLOGY SECTOR COMPANIES INDONESIA

  Eka Puji Sri Rahayu , Alia Sukma Setiawati , Selly Buana Ramadiani , Mohamad Zulman Hakim , Hustna Dara Sarra , Sri Yanto

  1305 - 1314

  2025-08-20

  Statistics: 507

• 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 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

• THE EFFECT OF RENEWABLE ENERGY CONSUMPTION AND ENERGY INTENSITY ON THE ECONOMY

  Nurlaila Indah Sari , Toto Gunarto , Neli Aida

  1286 - 1294

  2025-08-20

  Statistics: 338

• 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

• THE INFLUENCE OF LEVERAGE, FINANCIAL DISTRESS AND TRANSFER PRICING ON TAX AVOIDANCE

  Vena Angela , Diana Frederica

  28-41

  2023-02-28

  Statistics: 1143

• IMPACT OF FRAUD HEPTAGON ON FINANCIAL STATEMENT FRAUD IN MANUFACTURING COMPANIES

  Faiz Dzikrullah , Mohamad Zulman Hakim

  910 - 927

  2026-05-10

  Statistics: 663

• STAKEHOLDER PRESSURE MODERATES THE RELATIONSHIP BETWEEN GREEN INVESTMENT AND ENVIRONMENTAL MANAGEMENT SYSTEMS TO CARBON EMISSIONS DISCLOSURE

  Muhamad Abdul Malik , Nofryanti , Holiawati

  1685 - 1697

  2025-10-10

  Statistics: 875

• CLIMATE CHANGE MITIGATION ON INVESTOR REACTION: THROUGH FINANCIAL PERFORMANCE DIGITAL TRANSFORMATION AND BANK PERFORMANCE

  Siti Nurul Fathimah , Nofryanti , Iin Rosini

  1957 - 1978

  2024-12-13

  Statistics: 712

• 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