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• FINANCIAL STATEMENT INTEGRITY IN THE CONSUMER NON CYCLICALS SECTOR: THE IMPACT OF FINANCIAL DISTRESS, EARNINGS MANAGEMENT, INSTITUTIONAL OWNERSHIP, AND BOARD INDEPENDENCE

  Djenni Sasmita

  1841 - 1854

  2025-10-19

  Statistics: 279

• 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: 168

• THE EFFECT OF GREEN ACCOUNTING, THIN CAPITALIZATION, AND SUSTAINABILITY REPORTING ON FINANCIAL STATEMENT TRANSPARENCY WITH PROFITABILITY AS A MODERATING VARIABLE

  Chaerul Anam , Eko Sudarmanto

  723 - 736

  2026-04-30

  Statistics: 186

• THE EFFECT OF HEXAGON FRAUD ON FINANCIAL STATEMENT FRAUD (EMPIRICAL STUDY OF INFRASTRUCTURE SECTOR COMPANIES IN 2020-2022)

  Mohamad Zulman Hakim , Dewi Rachmania , Indra Gunawan Siregar , Adela Rhiana Novitasari , Anggun Munifatul Afifah , Pika Yolanda

  558-571

  2023-10-14

  Statistics: 776

• 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: 1026

• THE EFFECT OF PROFITABILITY AND LEVERAGE ON THE TIMELINESS OF FINANCIAL REPORTING

  Selvy Anggraini , Afrizal Nilwan

  352-364

  2024-02-29

  Statistics: 721

• THE INFLUENCE OF THE FRAUD HEPTAGON ON FINANCIAL STATEMENT FRAUD IN ENERGY SECTOR COMPANIES INDONESIA

  Alya Melsa Luna , Mohamad Zulman Hakim , Ananta Pasya Octaviani , Elvina Sephia Hardiyanti , Marisa Harahap

  800 - 816

  2026-05-09

  Statistics: 171

• ANALYSIS OF THE IMPLEMENTATION OF NON-PROFIT FINANCIAL REPORTING BASED ON ISAK 35

  Nurazizah , Haliah

  718 - 723

  2025-06-11

  Statistics: 280

• HOTEL ACCOUNTING STAFF'S PERCEPTION OF THE CHALLENGES OF PREPARING FINANCIAL STATEMENTS: A QUALITATIVE STUDY

  Tahlis Farida Novianti , Arifuddin , Syarifuddin

  192 - 205

  2026-02-28

  Statistics: 152

• CAN AUDIT COMMITTEE MODERATE FRAUD HEXAGON MODELS IN DETECT FRAUDULENT FINANCIAL REPORTS: AN EMPIRICAL STUDY OF PROPERTY AND REAL ESTATE SECTOR COMPANIES IN INDONESIA

  Mohamad Zulman Hakim , Imam Hidayat , Januar Eky Pambudi , Aura Putri Rahmawati , Hesti Febriatul Lubnaningtyas , Eldi Efriadi

  1205-1222

  2024-08-27

  Statistics: 546

• 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: 149

• COMPARATIVE STUDY OF FINANCIAL AND ENVIRONMENTAL PERFORMANCE: INDONESIAN AND SINGAPOREAN E-COMMERCE COMPANIES

  Eko Prasetyo , Nofryanti , Holiawati

  830 - 839

  2025-06-23

  Statistics: 593

• THE EFFECT OF PROFITABILITY AND LIQUIDITY ON THE TIMELINESS OF FINANCIAL REPORTING

  Euis Ratnasari , Nurahmelia Putri , Soedjatmoko Soedjatmoko

  2248 -2256

  2024-12-30

  Statistics: 258

• CORPORATE GOVERNANCE, FINANCIAL REPORTING QUALITY, AND FIRM PERFORMANCE: EVIDENCE FROM INDONESIA

  Maria Natalia , Yunita Christy , Verani Carolina , Revaldo Farrel Witanto

  1559 - 1567

  2025-09-29

  Statistics: 408

• 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 PROFIT MANAGEMENT, WEBSITE INFORMATION DISCLOSURE AND INTERNET FINANCIAL REPORTING ON COMPANY VALUE BY MODERATION OF THE BOARD OF COMMISSIONERS

  Ridwan Fauzi Ari Hamzah , Iin Rosini

  1697-1715

  2024-10-31

  Statistics: 276

• 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: 258

• FACTORS INFLUENCING GOING-CONCERN AUDIT OPINIONS AND THEIR CONSEQUENCES: EVIDENCE FROM INDONESIAN LISTED FINANCIAL FIRMS

  Afilia Damayanti , Munawar Muchlis , Roza Mulyadi

  1593 - 1605

  2025-10-06

  Statistics: 207

• ANALYSIS OF COMPLIANCE IN PREPARATION OF BLUD FINANCIAL REPORTS TOWARDS PERMENDAGRI NO. 79 OF 2018 CASE STUDY OF S. PARMAN PUBLIC HEALTH CENTER BANJARMASIN

  Hikmahwati , Rizky Amelia , Tino Kemal Fattah , Julkawait

  1195 - 1208

  2025-08-15

  Statistics: 248

• 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: 499

• 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

• ANALYSIS OF SUSTAINABILITY REPORT STANDARDS AND ADJUSTMENT OF IFRS S1 & IFRS S2 STANDARDS IMPLEMENTATION

  Lulu Khansa Komala , Murtanto

  1643-1657

  2024-10-28

  Statistics: 1923

• 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

• DIGITAL TRANSFORMATION OF WEB-BASED ACCOUNTING INFORMATION SYSTEMS FOR THE REVENUE CYCLE IN MULTIPURPOSE COOPERATIVES

  Merry Hanif Rahma , Anik Kusmintarti , Kurnia Ekasari

  1267 - 1284

  2026-06-30

  Statistics: 86

• ANALYSIS OF THE FINANCIAL MANAGEMENT PERFORMANCE OF TATAH MOSQUE VILLAGE, BARITO KUALA REGENCY

  Hikmahwati , Alfina Damayanti , Rizky Amelia

  1426-1439

  2024-08-29

  Statistics: 253