Vol. 9 No. 1 (2026): Vol 9 No 1, July 2026

Articles

• ANALYSIS OF FACTORS INFLUENCING FRAUDULENT FINANCIAL STATEMENTS IN BANKING-SECTOR COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE (IDX) FROM 2019 TO 2023

  Elisabeth Rachel Dorothy Hamdali, Arum Prastiwi (Author)

  1-13

  • pdf

• FINANCIAL STATEMENT ANALYSIS TO ASSESS FINANCIAL PERFORMANCE OF RAYZ UMM HOTEL

  Assyifa Vidi Satrio, Wuryan Andayani (Author)

  14-27

  • pdf

• THE EFFECTS OF FINANCIAL DISTRESS, EARNINGS QUALITY, AND COMPANY SIZE ON COMPANY VALUE (A STUDY OF TELECOMMUNICATIONS COMPANIES LISTED ON THE IDX FROM 2020 TO 2023)

  Amanda Aprilia Rizkita, Putu Prima Wulandari (Author)

  28-38

  • pdf

• THE QUALITY OF TAX AUTHORITY SERVICES ON VOLUNTARY TAX COMPLIANCE AMONG MSMEs, WITH TRUST IN THE TAX AUTHORITY AS A MODERATING VARIABLE

  Vinka Angel Br Ketaren, Hendi Subandi (Author)

  39-54

  • pdf

• ANALYSIS OF THE EFFECT OF CHANGES IN VALUE-ADDED TAX RATES, FINANCIAL LITERACY, AND TAX LITERACY ON CONSUMER BEHAVIOR IN MALANG CITY

  Felissa Ariyana Yusnanto, Intan Lifinda Ayuning Putri (Author)

  55-74

  • pdf

• THE MODERATING EFFECT OF BOARD CHARACTERISTICS ON THE RELATIONSHIP BETWEEN TAX AVOIDANCE AND FIRM VALUE

  Diana Rahmasari, Adri Putra Nugraha (Author)

  75-89

  • pdf

• THE EFFECTS OF PROFITABILITY, MANAGEMENT COMPENSATION, AND CORPORATE GOVERNANCE ON TAX AVOIDANCE

  Panggih Muhammad Uwais Al Qorny, Putu Prima Wulandari (Author)

  90-102

  • pdf

• THE EFFECTS OF AUDIT QUALITY, INSTITUTIONAL OWNERSHIP, AND LEVERAGE ON EARNINGS MANAGEMENT WITH TAX AVOIDANCE AS A MODERATING VARIABLE

  Brahmantio Krisnamukti Wibowo, Helmy Aulia Rachman (Author)

  103-118

  • pdf

• MENTAL ACCOUNTING AND ITS IMPACT ON PURCHASE DECISIONS FOR POPMART BLIND BOX PRODUCTS

  Mita Safina Aulia, Roekhudin (Author)

  119-131

  • pdf

• THE EFFECT OF AUDIT SWITCHING, AUDIT TENURE, PUBLIC ACCOUNTING FIRM REPUTATION, AND FIRM SIZE ON AUDIT QUALITY IN STATE-OWNED ENTERPRISES LISTED ON THE INDONESIAN STOCK EXCHANGE (2020–2023)

  Athiyyah Diamanta Eksanti, Rizka Fitriasari (Author)

  132-146

  • pdf

• THE EFFECTS OF AUDIT OPINIONS, FINANCIAL DISTRESS, AND COMPANY GROWTH ON AUDITOR SWITCHING

  Silviana Rahel Novianty Hutasoit, Didied Poernawan Affandy (Author)

  147-163

  • pdf

• FACTORS AFFECTING INTEREST IN AND USAGE BEHAVIOR OF POINT-OF-SALES APPLICATIONS (A CASE STUDY OF MSMES IN MALANG CITY)

  Allycia Nada Aulia, Luthfi Harris (Author)

  164-175

  • pdf