11 articles in this issue
Rathria Arrina Rachman
This research strives to foresee corporate financial distress by applying three different perspectives that cover firms’ internal and external conditions namely accounting-based, market-based and macroeconomic models. Financially distressed and non-distre... see more
Afnizal Zulfan Ariffandi,Irwan Trinugroho
This study aims to examine how far competition between commercial banks and fintech firms impacts the margins of commercial banks in Indonesia. Panel data regression analysis using the random-effects model was conducted on the financial data of 84 commerc... see more
Powell Gian Hartono,Muhammad Yaasiin Raya
This study aimed to examine the impact of the COVID-19 crisis on the dividend policy of Indonesia’s manufacturing companies and the stock market reaction to this corporate action in 2020. The purposive sampling technique was used to select 87 manufacturin... see more
Kadarisman Hidayat
This research aims to investigate the influence of CEO Compensation on Corporate Tax Avoidance (CTA) and examine the role of Audit Quality (AQ) as a moderating variable that can increase the influence of CEO compensation on CTA. This study employed quanti... see more
I Dewa Made Endiana,Putu Diah Kumalasari
This study aims to analyze earnings volatility, real earnings management activities, and accruals on the company's investment policy. The sample used is manufacturing companies on the Indonesian stock exchange as many as 117 companies with a total of 351 ... see more
R. Heru - Kristanto HC
Micro, small and medium enterprises (SMEs) contribute significantly to economic development. Financial literacy, access to finance, and attitudes toward financial risk play a key role in improving the performance of SME participants. The primary aim of th... see more
supriyati - supriyati
This study aims to determine the effect of managerial ownership, institutional ownership, and audit quality on tax avoidance and to determine the role of firm size as a moderator in strengthening or weakening the influence of the three independent variabl... see more
Agus Diemas Prayoga,sung suk kim
COVID-19 is a global health pandemic that is currently sweeping the world and had huge impact on the world economy. Currently, all countries, including Indonesia, are paying attention to how the development of this pandemic is, as evidenced by the many me... see more
Perdana Wahyu Santosa,Any Setianingrum,Chadra Yusuf
This paper aims at the nexus of corporate governance, leverage, and firm value of selected Indonesian large firms in the 2014-2019 period. Specifically, the study is concerned about the effect of independent commissioner board size, institutional ownershi... see more
Ghazali Syamni,Sawitri Sawitri,Rizal Ansari,Rasyimah Rasyimah,Husaini Husaini
The purpose of this research is to investigate the relationship between the Indonesian exchange rate, stock return, and bond return. This study uses time series data in monthly frequencies from sources Thomson & Reuters and Bank Indonesia during the p... see more
Ika Kristianti,Etna Nur Afri Yuyetta
This study aims to provide evidence of corporate social responsibility (CSR) engagement with cost stickiness. Cost stickiness is an asymmetrical cost behavior in which the magnitude of the increase in costs tends to be higher when there is an increase in ... see more