Vol. 22 No. 1 (2026): April 2026

Articles

• EFFECT OF AUDIT ROTATION, AUDIT COMMITTEE, AND AUDITOR SPECIALIZATION ON AUDIT QUALITY

  Yasmin Nurfaadila, Deliana Deliana, Selfi Afriani, Rizki Syahputra

  13-27

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• ANALISIS DETERMINAN PENGHINDARAN PAJAK: PENGARUH PROFITABILITAS, LEVERAGE, DAN KUALITAS AUDIT DI INDUSTRI TEMBAKAU INDONESIA

  Anisa Atla Dewi Saputri, Yudha Aryo Sudibyo

  43-56

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• PENGARUH FINANCIAL DISTRESS, WORKING CAPITAL, DAN LEVERAGE TERHADAP EARNINGS MANAGEMENT Indonesia

  Gita Salsabila, Regina Jansen Arsjah

  57-67

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• TOP MANAGEMENT EXPERTISE AND REAL PROFIT MANAGEMENT: MODERATING ROLES OF AUDIT COMMITTEES AND INDEPENDENT COMMISSIONERS

  Fajar Odiatma, Atika Zarefar, Rheny Afriana Hanif, Rezi Abdurrahman, Raja Multi Konvokesen Adiman

  81-95

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• PENGARUH LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2024

  Amalia Fathimah, Solihin Sidik, Siska Liana

  68-80

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• TELAAH PERAN PREVENTIF FRAUD SEBAGAI MEDIATOR DETERMINAN KINERJA ORGANISASI PENGELOLA ZAKAT

  Faturahman, Ferri Saputra Tanjung, Atar Satria Fikri

  28-42

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• FACTORS AFFECTING THE ACCURACY OF FINANCIAL REPORTING WITH GOING CONCERN AUDIT OPINION AS A MODERATION VARIABLE

  Tesa Yumaiza, Yunilma Yunilma, Novia Rahmawati

  1-12

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