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• BUSINESS RISK MODERATES GREEN ACCOUNTING AND INDEPENDENT BOARD OF COMMISSIONERS WITH FINANCIAL PERFORMANCE

  Arum Wulandari , Holiawati , Nofryanti

  1829 -1840

  2025-10-19

  Statistics: 456

• 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: 163

• 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

• CEO DUALITY, AUDIT TENURE, FIRM COMPLEXITY, AND FINANCIAL REPORTING INTEGRITY: THE MODERATING EFFECT OF FIRM RISK

  Chantika Nurfitriani , Imas Kismanah

  541 - 551

  2026-04-30

  Statistics: 135

• THE EFFECT OF FINANCIAL DISTRESS, BOOK TAX DIFFERENCE AND GROWTH OPPORTUNITY ON ACCOUNTING PRUDENCE WITH LITIGATION RISK AS A MODERATOR

  Putri Puspa Safitri , Hesty Erviani Zulaecha

  937 - 946

  2026-05-11

  Statistics: 76

• THE EFFECT OF TRUST, PERCEPTION OF RISK AND SECURITY ON CONSUMER PURCHASE INTEREST IN LAZADA (EMPIRICAL STUDY ON STUDENTS OF THE FACULTY OF ECONOMICS AND BUSINESS, IBN SINA UNIVERSITY)

  M. Arpah , Maizar , Septa Diana Nabella

  304-316

  2023-08-04

  Statistics: 3989

• 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: 164

• THE EFFECT OF BUSINESS STRATEGY, COMPANY SIZE, AND SALES GROWTH ON FINANCIAL DISTRESS

  Siti Hailatul Fikriyah , Rahma Wiyanti

  992 - 1004

  2026-06-14

  Statistics: 109

• BUSINESS DEVELOPMENT STRATEGY TO IMPROVE COMPETITIVENESS IN ANTI-AGING CLINIC USING SWOT APPROACH ANALYSIS AND BUSINESS MODEL CANVAS (BMC) APPROACH

  Hani Surjati , Maya Malinda , Benny Budiawan Tjandrasa

  1154-1167

  2024-08-27

  Statistics: 546

• THE ROLE OF ISO 31000 RISK MANAGEMENT IN MODERATING THE INFLUENCE OF THE MANAGEMENT CONTROL SYSTEM AND LEADERSHIP STYLE ON FINANCIAL PERFORMANCE AT PT. ANGKASA PURA I AND II (PERSERO) PERIOD 2020 – 2023

  Yudhistira Saputra , Agus Ismaya Hasanudin

  840 - 853

  2025-06-23

  Statistics: 306

• 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

• ACCOUNTING RISKS AND THEIR IMPACT ON BUSINESS SUSTAINABILITY AMID GEOPOLITICAL UNCERTAINTY IN THE MIDDLE EAST: AN ANALYTICAL CONCEPTUAL STUDY

  Hamza N. Aljumaili , Eko Sudarmanto , Hikmahwati , Hesty Erviani Zulaecha

  2122 - 2131

  2025-12-25

  Statistics: 257

• MANAGERIAL OWNERSHIP MODERATES MATERIAL FLOW COST ACCOUNTING AND RISK MANAGEMENT WITH FINANCIAL PERFORMANCE

  Ika Susanti , Nofryanti , Holiawati

  1434 - 1445

  2025-08-28

  Statistics: 439

• THE INFLUENCE OF PRICE, QUALITY, AND RISK PERCEPTION ON BUYING INTEREST IN ALFAMART PRIVATE LABEL PRODUCTS IN BANDAR LAMPUNG

  Pupung Dzulhijatussarah , Defrizal Defrizal

  76-89

  2024-02-15

  Statistics: 680

• EQUITY COSTS AND FINANCIAL PERFORMANCE OF LICENSED DEPOSIT TAKING CREDIT CO-OPERATIVE SOCIETIES IN KENYA

  Kenneth Mwangi Muriuki , Agnes Njeru , Anthony Gitonga Kirimi

  1116 - 1127

  2025-08-03

  Statistics: 218

• ANALYSIS OF THE DETERMINANTS OF ENTREPRENEURIAL INTENTION OF ACCOUNTING STUDENTS USING THE THEORY OF PLANNED BEHAVIOR APPROACH

  Rizki Ramadhan , Lilik Purwanti , Diwayana Putri Nasution , Alya Putri

  2144 - 2155

  2025-12-25

  Statistics: 1594

• DIGITALIZATION AND TAX REFORM AS A STRATEGY TO INCREASE TAXPAYER COMPLIANCE

  Meiliyah Ariani , Abdullah , Watriningsih , Zulhawati

  948 - 963

  2025-06-29

  Statistics: 671

• 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: 341

• 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: 421

• DOES ESG PERFORMANCE INFLUENCE CORPORATE TAX AVOIDANCE? AN EMPIRICAL ANALYSIS

  Melvin Angelina , Verani Carolina

  1257 - 1265

  2025-08-20

  Statistics: 972

• ARTIFICIAL INTELLIGENCE, TECHNOLOGY INFRASTRUCTURE AND TAX EVASION IN EMERGING ECONOMY

  Muyiwa Emmanuel Dagunduro , Gbenga Ayodele Falana , Oluyinka Isaiah Oluwagbade , Niyi Solomon Awotomilusi , Akinyemi Wumi Ogunleye , Muideen Adeseye Awodiran , Adebola Abass Jabar

  2028 - 2042

  2025-12-18

  Statistics: 241

• IMPACTS OF POLITICAL INSTABILITY ON BANK PERFORMANCE: (EVIDENCE FROM ETHIOPIAN BANKING SECTOR)

  Alemu Ademe

  485-499

  2023-10-06

  Statistics: 1207

• OPERATING LEVERAGE AND FINANCIAL PERFORMANCE OF LISTED MANUFACTURING FIRMS IN KENYA

  Obonyo Awuor Esther , Gordon Opuodho , Linus Isaac Ochieng

  817 - 832

  2026-05-10

  Statistics: 171

• THE ALGORITHMIC AUDITOR: ASSESSING THE IMPACT OF ARTIFICIAL INTELLIGENCE ON ASSURANCE AND EVOLUTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)

  K.G.Dhammika B. Katupulle , B.A.N.Krishantha , C.G.Kothalawala , Indah Permata Dewi , Eko Sudarmanto

  2095 - 2105

  2025-12-25

  Statistics: 550