Vol. 8 No. 1 (2026): Vol. 8 No. 1, January 2026

Articles

• OPTIMAL PRICING USING A GAME THEORY APPROACH

  Miftakhul Ainun Arif, Dwi Ayu Indriyani, Gayatri Putri Mubandari, Firna Maristha Prihardini (Author)

  1-11

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• THE INFLUENCE OF LEVERAGE, TAX AVOIDANCE, PROFITABILITY, AND CORPORATE GOVERNANCE ON TRANSFER PRICING PRACTICES IN MULTINATIONAL COMPANIES

  Chelsea Astheria Bilqis, Helmy Aulia Rachman (Author)

  12-26

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• THE EFFECT OF AUDIT TENURE, COMPANY SIZE, FINANCIAL DISTRESS, AND AUDIT OPINION ON AUDIT REPORT LAG

  Cornelia Dina Diyaswati, Roekhudin (Author)

  27-43

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• DETERMINANTS OF BRImo ACCEPTANCE AND USE: A PERSPECTIVE FROM THE MODELUNIFIED THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY 2 (UTAUT2) MODEL

  Jayanti Dwi Erlina, Imam Subekti (Author)

  44-62

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• ANALYSIS OF THE EFFECT OF FINANCIAL LEVERAGE ON PROFITABILITY IN FOOD AND BEVERAGE SUBSECTOR COMPANIES LISTED ON THE IDX FOR THE PERIOD 2017-2023

  Meuthia Virdiarosa, Muhammad Tojibussabirin (Author)

  63-77

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• DETERMINANTS OF AUDIT QUALITY: A STUDY OF THE INFRASTRUCTURE SECTOR FOR THE PERIOD 2021-2023

  Zhudan Arif Ibnu Kholiq, Arum Prastiwi (Author)

  78-95

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• THE EFFECT OF CORPORATE GOVERNANCE, FIRM SIZE, AND LEVERAGE ON AUDIT REPORT LAG IN PROPERTY AND REAL ESTATE COMPANIES

  Najla Fadhilah Imani Latuconsina, Nurul Fachriyah (Author)

  96-114

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• THE INFLUENCE OF CORPORATE INCOME TAX RATE REDUCTION, CAPITAL INTENSITY, CORPORATE SOCIAL RESPONSIBILITY, AND LEVERAGE ON TAX AGGRESSIVENESS

  Lois Rebecca Hermawan, Anita Wijayanti (Author)

  115-141

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• EVALUATION OF CSR DISCLOSURE IN THE SUSTAINABILITY REPORT OF PT. BANK PEMBANGUNAN DAERAH JAWA TIMUR (BANK JATIM) TBK. BASED ON GRI STANDARDS

  Ruth Amenda Lovita Damanik Damanik, Aji Dedi Mulawarman (Author)

  142-179

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• ANALYSIS OF FACTORS AFFECTING EARNINGS MANAGEMENT WITH THE COVID-19 PANDEMIC AS A MODERATING VARIABLE

  Elisabet Romauli, Akie Rusaktiva Rustam (Author)

  180-211

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• DETERMINANTS OF REPORT DISCLOSURESUSTAINABILITY: A STUDY OF ESGL INDEX COMPANIES 2020-2023

  Catarina Natasia Ayu Setya Putri, Eko Ganis Sukoharsono (Author)

  212-228

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• DETERMINANTS OF AUDITOR SWITCHING IN COMPANIES LISTED ON THE JAKARTA ISLAMIC INDEX IN 2022-2023

  Nareswari Anggana Raras, Achmad Zaky (Author)

  229-242

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• THE EFFECT OF ENVIRONMENTAL COSTS, GREEN ACCOUNTING, ENVIRONMENTAL RESPONSIBILITY DISCLOSURE, AND CAPITAL STRUCTURE ON FINANCIAL PERFORMANCE (A STUDY OF ENERGY SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE 2019-2022 PERIOD)

  Gloria Caroline Bennedictha Hutapea, Roekhudin (Author)

  243-270

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