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• THE INFLUENCE OF GREEN STRATEGY AND INTERNATIONAL OPERATIONS ON CARBON EMISSION DISCLOSURE WITH OWNERSHIP CONCENTRATION AS A MODERATION VARIABLE

  Juna Sari Berutu , Holiawati , Nofryanti

  1627 - 1640

  2025-10-07

  Statistics: 899

• 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: 477

• THE INTERPLAY BETWEEN SALES GROWTH AND DIVIDEND POLICY IN ENHANCING FIRM VALUE: THE MODERATING ROLE OF TAX PLANNING

  Erlina Widayanti Djatnicka , Tirin Wulandari , Dian Sulistyorini Wulandari

  964 - 973

  2025-06-29

  Statistics: 445

• AUDIT COMMITTEES IN ACTION: MODERATING EARNINGS MANAGEMENT STRATEGIES DURING FINANCIAL DISTRESS

  Maulina Dyah Permatasari , Dian Sulistyorini Wulandari , Imamudin

  1072 - 1080

  2025-06-29

  Statistics: 528

• DEFERRED TAX ASSETS IN FOCUS: ANALYZING THEIR EFFECT ON EARNINGS MANAGEMENT WITH AUDIT QUALITY AS A KEY MODERATOR

  Benny Oktaviano , Dhani Rosjadi , Dian Sulistyorini Wulandari

  1054 - 1062

  2025-06-29

  Statistics: 446

• INFLUENCE OF BUSINESS GROUPS, TAX PLANNING AND GOOD CORPORATE GOVERNANCE ON EARNING MANAGEMENT IS MODERATE BY OWNERSHIP OF CONTROLLING SHARES IN COMPANIES MERCHANT TO THE JAKARTA ISLAMIC INDEX 70

  Marnija , Holiawati , Endang Ruhiyat

  1816-1831

  2024-10-31

  Statistics: 816

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

  Alemu Ademe

  485-499

  2023-10-06

  Statistics: 1342

• STAKEHOLDER PRESSURE MODERATES ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) DISCLOSURE ON FIRM PERFORMANCE

  David Parningotan Gultom , Iin Rosini , Nofryanti

  2074 - 2088

  2024-12-20

  Statistics: 1041

• CAPITAL ADEQUACY MEETS OPERATIONAL EFFICIENCY: A DUAL APPROACH TO ENHANCING PROFITABILITY

  Sindik Widati , Angga Deni Pratama , Dian Sulistyorini Wulandari

  915 - 923

  2025-06-29

  Statistics: 409

• DETERMINING INCOME INEQUALITY IN INDONESIA: THE ROLE OF ACCESS TO ELECTRICITY, GDP PER CAPITA, AND EDUCATION

  Nabila Assyifa , Toto Gunarto , Asih Murwiati

  1157 - 1165

  2025-08-11

  Statistics: 600

• THE INFLUENCE OF EARNING MANAGEMENT, OPERATIONAL COSTS AND TAX PLANNING ON INCOME TAX PAYABLE

  Hamida Hunein , Muhamad Arief Hidayat , Listya Sugiyarti

  974 - 987

  2025-06-29

  Statistics: 492

• THE EFFECT OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DISCLOSURE, AND GREEN ACCOUNTING ON STOCK RETURN: MODERATED BY INDEPENDENT BOARD OF COMMISSIONERS

  Ayuni Fitria , Murtanto

  1774-1788

  2024-10-31

  Statistics: 1043

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

  Arini Nurul Pujiani , Iin Rosini , Nofryanti

  1727-1743

  2024-10-31

  Statistics: 862

• DECODING DEFERRED TAX EXPENSE: ITS IMPACT ON TAX AVOIDANCE THROUGH THE LENS OF FOREIGN OWNERSHIP

  Ahmad Bukhori Muslim , Tirin Wulandari , Dian Sulistyorini Wulandari

  663 - 672

  2025-04-30

  Statistics: 822

• CSR DISCLOSURE AND PROFITABILITY ON TAX AVOIDANCE WITH INDEPENDENT COMMISSIONERS AS MODERATING VARIABLE: EVIDENCE FROM BANKING COMPANIES IN INDONESIA

  Cynthia Dewi , Sofie , Kanitsorn Terdpaopong

  2049 - 2065

  2026-08-31

  Statistics: 264

• AUDIT QUALITY AS MODERATOR AND PROFITABILITY AS MEDIATOR: A DUAL-PROCESS MODEL OF FINANCIAL DISTRESS DETERMINANTS IN INDONESIAN PROPERTY SECTOR

  Mohamad Zulman Hakim , Bamidele Vincent Olawale , Dilla Aisyah Putri , Fauzi Zadida , Viany Puri Handayani , Dinar Indah Cahyani

  1680 - 1701

  2026-08-26

  Statistics: 332

• 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: 355

• 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: 495

• WHEN SUSTAINABILITY MISLEADS: GREENWASHING, CORPORATE BEHAVIOR, AND MARKET PERFORMANCE

  Linda Ayu Wulandari , Dewi Ratnawati , Inka Nur Aini

  1494 - 1519

  2026-06-30

  Statistics: 836

• MODERATING EFFECTS OF FIRM SIZE ON THE RELATIONSHIP BETWEEN PROFITABILITY, LIQUIDITY, AND CAPITAL STRUCTURE: A STUDY ON INDONESIAN REAL ESTATE COMPANIES

  Rini Sulistiyowat , Cindy Claudia Oktaviana , Nia Tresnawaty , Efa Wahyuni , Meifida Ilyas

  529 - 540

  2026-04-30

  Statistics: 381

• THE INFLUENCE OF GREEN INTELLECTUAL CAPITAL, GREEN INNOVATION, AND CARBON EMISSIONS DISCLOSURE ON FIRM VALUE WITH ENVIRONMENTAL PERFORMANCE AS A MODERATING VARIABLE

  Marjuki , Nofryanti

  503 - 520

  2025-04-21

  Statistics: 995

• 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: 807

• DO INVESTORS CARE ABOUT TAX AVOIDANCE? EVIDENCE FROM INDONESIA

  Verani Carolina , Endah Purnama Sari Eddy

  2056 - 2063

  2024-12-20

  Statistics: 499

• SHORT-TERM DEBT, PROFITABILITY AND STOCK MARKET VOLATILITY AT THE NAIROBI SECURITIES EXCHANGE, KENYA

  Vivyanne Omira , Isaac Linus Ochieng , Gordon Opuodho

  1919 - 1931

  2025-10-20

  Statistics: 513

• THE ROLE OF ESG IN MODERATING THE RELATIONSHIP OF FINANCIAL PERFORMANCE TO MARKET REACTIONS

  Reni Sartika Dewi , Suripto , Holiawati

  1792 - 1804

  2025-10-19

  Statistics: 731