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• DETERMINANTS OF BANK FINANCIAL PERFORMANCE: DEPOSIT FUNDS, POST-EMPLOYMENT BENEFITS, AND INCOME IN INDONESIA

  Hasri Zulkarnain , Augustpaosa Nariman

  1197 - 1214

  2026-06-28

  Statistics: 249

• ESG, ASSET QUALITY, AND FINANCIAL PERFORMANCE: EVIDENCE FROM THE INDONESIAN MANUFACTURING SECTOR

  Maria Natalia , Yuliana Gunawan , Imelda Yunita

  17 - 24

  2026-02-21

  Statistics: 460

• LEVERAGE MEDIATING DETERMINANT TAX AVOIDANCE IN INDUSTRIAL SECTOR COMPANIES INDONESIA

  Amanda Safa Sabitha , Awalia Az Zahra , Vina Amaliya , Mohamad Zulman Hakim , Hesty Erviani Zulaecha , Eko Sudarmanto

  1230 - 1242

  2025-08-20

  Statistics: 610

• COMPANY SIZE MODERATES PROFITABILITY, SOLVENCY, COMPANY AGE ON AUDIT DELAY IN THE TECHNOLOGY SECTOR

  William Cipta Wijaya , Haninun

  112 -129

  2025-02-22

  Statistics: 651

• CORPORATE GOVERNANCE MODERATING GREEN INTELLECTUAL CAPITAL AND BLUE ACCOUNTING DISCLOSURE EFFECTS ON SUSTAINABILITY PERFORMANCE

  Sri Bulan , Iin Rosini , Dian Widiyati

  2516 - 2532

  2026-10-30

  Statistics: 78

• 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: 909

• EARNING MANAGEMENT: THE ROLE OF COMPANY SIZE, LEVERAGE, AND GOOD CORPORATE GOVERNANCE ON GO PUBLIC BANKING

  Eni Puji Astuti , Yohanes Indrayono , Hendro Sasongko

  1045 - 1053

  2025-06-29

  Statistics: 621

• ENVIRONMENTAL DISCLOSURE: ENVIRONMENTAL PERFORMANCE, INSTITUTIONAL OWNERSHIP AND AUDIT COMMITTEE PART OF GOOD CORPORATE GOVERNANCE

  Listya Sugiyarti , Tissa Rahmadhianti

  908-917

  2024-06-24

  Statistics: 563

• 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: 239

• 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: 929

• THE EFFECT OF CAPITAL STRUCTURE, FIXED ASSET INTENSITY AND COMPANY SIZE ON CORPORATE INCOME TAX PAYABLE

  Siti Khurotul Aini , Dwi Septiani

  548 - 559

  2025-04-21

  Statistics: 514

• 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: 690

• EARNING QUALITY AS MEDIATOR AND FIRM SIZE AS MODERATOR: A MODERATED-MEDIATION ANALYSIS OF FINANCIAL DETERMINANTS ON GOING-CONCERN AUDIT OPINIONS IN TECHNOLOGY COMPANIES

  Fachrul Yarangga Ardiansyah , Mohamad Zulman Hakim , Septian Aditya , Muhamad Rizal Sumarno , Irgy Minata

  1520 - 1538

  2026-06-30

  Statistics: 444

• FROM DISTRESS TO DISCLOSURE: UNDERSTANDING THE MODERATING ROLE OF LEVERAGE IN ACCOUNTING CONSERVATISM UNDER INFORMATION ASYMMETRY

  Edi Triwibowo , Dian Sulistyorini Wulandari , Cecilia Margaretha Sinaga

  988 - 1000

  2025-06-29

  Statistics: 517

• ANALYSIS OF GOOD CORPORATE GOVERNANCE, DEBT COSTS, AND INVENTORY INTENSITY AGAINST TAX MANAGEMENT

  Ester Hanna Gunawan , Faza Wahyu Anggrainy , Sultan Maulana Hakim

  347 - 363

  2025-02-28

  Statistics: 509

• LIQUIDITY, LEVERAGE, ACTIVITY RATIO, AND PROFITABILITY OF INDONESIAN FOOD AND BEVERAGE FIRMS

  Fernanda Novia Pramitha , Oryza Tannar

  2749 - 2762

  2026-10-31

  Statistics: 24

• NAVIGATING EARNINGS MANAGEMENT: THE INTERPLAY OF EARNING POWER, SALES GROWTH, AND CORPORATE GOVERNANCE

  Siti Alfiyah , Etty Murwaningsari

  2205 - 2218

  2026-08-31

  Statistics: 302

• 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: 434

• 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: 811

• 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: 391

• STAKEHOLDER PRESSURE MODERATES INDUSTRY TYPE AND EDUCATION BACKGROUND OF THE BOARD ON SUSTAINABILITY REPORTING

  Widya Ningsih , Nofryanti , Iin Rosini

  2008 - 2022

  2024-12-15

  Statistics: 681

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

  Vena Angela , Diana Frederica

  28-41

  2023-02-28

  Statistics: 1168

• THE EFFECT OF FIRM SIZE, PROFITABILITY, AND LIQUIDITY ON FIRM VALUE WITH CAPITAL STRUCTURE AS INTERVENING VARIABLES

  Sri Hermuningsih , Teguh Santoso , Riskin Hidayat , Saizal bin Pinjaman

  1421 - 1435

  2026-06-30

  Statistics: 458

• SUSTAINABILITY CORPORATE SOCIAL RESPONSIBILITY REVIEWED FROM COMPLIANCE THEORY

  Winda Noviana , Aminah

  1081 - 1096

  2025-06-30

  Statistics: 371

• MARKET REACTION MODERATE MEDIA EXPOSURE AND PUBLIC OWNERSHIP TO SUSTAINABILITY REPORTS

  Arini Nurul Pujiani , Iin Rosini , Nofryanti

  1727-1743

  2024-10-31

  Statistics: 886