Vol. 8 No. 1 (2025): April 2025

Articles

• Utilizing the diamond fraud theory perspective to analyze financial statement fraud

  Ida Bagus Anom Yasa, Moch. Mirza Yahya Thalib, Luh Mei Wahyuni

  1-10

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• Interaction of profitability and capital intensity in determining corporate tax aggressiveness

  Putu Novia Hapsari Ardianti, I Nyoman Kusuma Adnyana Mahaputra, Ida Ayu Made Adinda Yaswari

  11-20

  • PDF

• Implementation of green accounting in Kaamala Resort Ubud

  I Gede Arya Budi Antara, I Gusti Ayu Astri Pramitari

  21-25

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• Capital efficiency and organizational performance: A dynamic panel analysis of Weighted Average Cost of Capital (WACC) and ROA in Indonesia’s healthcare sector

  Ulfa Arofah, Muhammad Saiful Hakim, Muhammad Alfarizi

  26-40

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• The role of political connections in moderating the impact of CEO characteristics on financial perfomance: An emprical study of energy companies in Indonesia

  Lathif Arafat. A

  41-50

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• Ratio analysis of financial statements for performance assessment

  Nurhalija, Alimuddin

  51-61

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