Vol. 7 No. 2 (2025)

Vol 7, No.2, May-August

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Deadline Submission: July 30, 2025
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Published: 2025-05-07

Research Articles

The influence of sustainability accounting, organizational culture, and transformational leadership on organizational performance in the digital era

Astrid Julivanti Posawa, Agoestina Mappadang

137-152
- PDF English
Analysis of determinants of tax avoidance in property and real estate companies: the role of capital intensity, corporate governance, transfer pricing and company size as moderating variables

Rani Nurul Hidayati, Sulistyowati Sulistyowati

153-168
- PDF English
Struktur modal dan profitabilitas: Peran ESG skor sebagai pemoderasi

Lazarus Sinaga

169-180
- PDF Indonesia
Reformasi santunan dan implikasinya terhadap kinerja keuangan PT Jasa Raharja: Tinjauan berdasarkan PMK No. 15 dan 16 Tahun 2017

Aden Apandi, Siti Almurni, Lina Noersanti, Juniarti Juniarti

181-194
- PDF Indonesia
Pengaruh transfer pricing dan capital intensity terhadap tax avoidance dengan leverage sebagai variabel moderasi

Muhammad Refa Pamungkas, Dade Nurdiniah

195-204
- PDF English
Dampak karakteristik tim audit, independensi, kompetensi dan fee audit terhadap kualitas audit: Dampak mediasi proses audit efektif

Subiyantoro Subiyantoro

205-226
- PDF Indonesia
The effect of profitability and leverage on tax avoidance with interest coverage as a moderating variable

Murdhaningsih Murdhaningsih, Nabilah Farras Luthfi, Bunga Anisah Harared

227-238
- PDF English
Analisis evaluasi kinerja pendampingan Rumah BUMN Majene pada usaha mikro mahasiswa

Dela Safira, Herlina Ilyas, Muhammad Yusran

239-250
- PDF Indonesia