Vol. 10 No. 02 (2025): AKUBIS - Desember - 2025

Articles

• Pengaruh Sistem Informasi Akuntansi, Inklusi Keuangan, Dan Fintech Terhadap Kinerja Keuangan UKM Dimoderasi Literasi Keuangan

  Rizka Wulandari, Inna Zahara

  131-146

  • pdf

  DOI : https://doi.org/10.37366/akubis.v10i2.2788 Abstract views: 0 , pdf downloads: 0
• Underwriter Reputation and Underpricing: Navigating the Moderating Effects of Company Size

  Jamian Purba, Maulina Permatasari, Benny Oktaviano

  147-158

  • pdf

  DOI : https://doi.org/10.37366/akubis.v10i2.2789 Abstract views: 0 , pdf downloads: 0
• Debt Maturity and Financial Report Quality: A Dual Approach to Enhancing Investment Efficiency

  Vista Yulianti, Sindik Widati, Ahmad Bukhori Muslim

  159-169

  • pdf

  DOI : https://doi.org/10.37366/akubis.v10i2.2790 Abstract views: 0 , pdf downloads: 0
• Pengaruh Likuiditas, Intensitas Persediaan, dan Kepemilikan Manajerial terhadap Agresivitas Pajak

  Mia Rahayu, Madnasir, Suhendar

  170-186

  • pdf

  DOI : https://doi.org/10.37366/akubis.v10i2.3027 Abstract views: 0 , pdf downloads: 0
• The nexus between Capital Structure, profitability, and environmental performance: empirical evidence from Indonesia

  Sunita Dasman, Ananto Tri Sasongko, Widiastuti, Gilbert Alexander Saputra, Ida Jubaedah

  187-199

  • pdf

  DOI : https://doi.org/10.37366/akubis.v10i2.3077 Abstract views: 0 , pdf downloads: 0
• The Cash Flow Advantage: Examining Cash Turnover's Moderating Effect on the Profitability Impact of Receivables and Inventory Turnover

  Agus Fuadi, Tirin Wulandari, Dini Larasati

  200-213

  • pdf

  DOI : https://doi.org/10.37366/akubis.v10i2.3115 Abstract views: 0 , pdf downloads: 0
• Industry Matters: The Impact of Business Nature on Tax Avoidance and Financial Fraud Dynamics

  Maulina Dyah Permatasari, Nizar Febriana

  214-227

  • pdf

  DOI : https://doi.org/10.37366/akubis.v10i2.3116 Abstract views: 0 , pdf downloads: 0
• Does Size Matter? Examining the Role of Firm Size in the Relationship Between Previous Audit Opinions and Going Concern Audit Quality

  Edi Triwibowo, Ahmad Bukhori Muslim, Altaf Agil Aditya Putra

  228-240

  • pdf

  DOI : https://doi.org/10.37366/akubis.v10i2.3118 Abstract views: 0 , pdf downloads: 0
• Aged to Perfection: How Company Age Moderates the Relationship Between Size and Financial Reporting Timeliness

  Neng Asiah, Wahyudin Eka Surya

  241-252

  • pdf

  DOI : https://doi.org/10.37366/akubis.v10i2.3125 Abstract views: 0 , pdf downloads: 0
• Audit Opinions and Auditor Switching under Management Change

  Benny Oktaviano, Ahmad Bukhori Muslim

  253-263

  • pdf

  DOI : https://doi.org/10.37366/akubis.v10i02.3151 Abstract views: 0 , pdf downloads: 0