Published: July 16, 2025

Articles

TAX AVOIDANCE SEKTOR REAL ESTATE DAN PROPERTI: MODERASI UKURAN PERUSAHAAN ATAS LEVERAGE, PROFITABILITAS, PERTUMBUHAN PENJUALAN

TAX AVOIDANCE IN REAL ESTATE AND PROPERTY: FIRM SIZE MODERATES LEVERAGE, PROFITABILITY, SALES GROWTH

10.31258/current.6.2.839-852
839-852 Aifa Izzwatul Hikmah, Zuraidah Zuraidah
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21

PEREMPUAN DI DIREKSI, KEBANGSAAN, DAN KAPABILITAS: MAMPUKAH KOMITE AUDIT MEMBATASI AKUNTANSI KREATIF?

FEMALE DIRECTORS, NATIONALITY, AND CAPABILITY: CAN AUDIT COMMITTEES CURB CREATIVE ACCOUNTING?

10.31258/current.6.2.853-870
853-870 Riyan Hidayat, Poppy Nurmayanti, Azwir Nasir
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14

MEMBANGUN AKUNTABILITAS KINERJA INSTANSI PEMERINTAH MELALUI KOMPETENSI, KEJELASAN SASARAN ANGGARAN, DAN SISTEM PELAPORAN

BUILDING GOVERNMENT PERFORMANCE ACCOUNTABILITY THROUGH COMPETENCE, BUDGET GOAL CLARITY, AND REPORTING SYSTEM

10.31258/current.6.2.871-884
871-884 Anggi Risma Warni, Edfan Darlis, Al Azhar A
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1

E-COMMERCE, ACCOUNTING INFORMATION SYSTEMS, FINANCIAL LITERACY AND ACCOUNTING KNOWLEDGE: KEY DRIVERS OF MSME SUCCESS IN MALANG CITY

10.31258/current.6.2.885-899
885-899 Khalimatus Sa'Diyyah, Yuliati Yuliati
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1

KESIAPAN KOMPETENSI AUDITOR DALAM MENJAWAB TANTANGAN KUALITAS AUDIT DI ERA DIGITAL: PERAN MODERASI TEKNOLOGI CYBERSECURITY

AUDITOR COMPETENCY READINESS IN ADDRESSING AUDIT QUALITY CHALLENGES IN THE DIGITAL ERA: THE MODERATING ROLE OF CYBERSECURITY TECHNOLOGY

900-914 Isna Diva Nur Priardhina, Rida Perwita Sari
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2

DETERMINAN PENCEGAHAN FRAUD PADA PENGELOLAAN DANA DESA DENGAN MORALITAS SEBAGAI MODERASI

DETERMINANTS OF FRAUD PREVENTION IN VILLAGE FUND MANAGEMENT WITH MORALITY AS MODERATION

10.31258/current.6.2.915-933
915-933 Ego Muslim, Taufeni Taufik, Nur Azlina
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2

GREEN INVESTMENT DAN CSR INVESTMENT TERHADAP SUSTAINABLE PERFORMANCE: PERAN MEDIASI FINANCIAL PERFORMANCE

GREEN INVESTMENT AND CSR INVESTMENT ON SUSTAINABLE PERFORMANCE: THE MEDIATING ROLE OF FINANCIAL PERFORMANCE

934-949 Alifia Putri Puspitasari, Astrini Aning Widoretno
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TATA KELOLA SYARIAH DAN KINERJA KEUANGAN BANK SYARIAH DI INDONESIA

SHARIA GOVERNANCE AND FINANCIAL PERFORMANCE OF ISLAMIC BANKS IN INDONESIA

950-962 Tantri Paramitha, Rita Anugerah, Novita Indrawati
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PENGHINDARAN PAJAK PERUSAHAAN MULTINASIONAL: PENGARUH INTENSITAS MODAL, KAPITALISASI TIPIS, DAN HARGA TRANSFER DENGAN MODERASI NEGARA SURGA PAJAK

PENGHINDARAN PAJAK OF MULTINATIONAL COMPANIES: THE EFFECT OF CAPITAL INTENSITY, THIN CAPITALIZATION, AND HARGA TRANSFER WITH THE MODERATING ROLE OF TAX HAVENS

10.31258/current.6.2.963-980
963-980 Ulpa Gusharita, Vince Ratnawati, Arumega Zarefar
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