Vol. 10 No. 02 (2026): Accruals Edisi September 2026

Articles

• DOES GOOD CORPORATE GOVERNANCE MODERATE THE EFFECT OF TAX AVOIDANCE ON FIRM VALUE?

  Fransisca Natalia Lase, Verani Carolina

  : https://doi.org/10.35310/accruals.v10i02.1723
  Abstract views : 72

• The Safeguarding Firms from Financial Distress: The Effects of Cash Holding, Leverage, and Audit Committee Effectiveness in Indonesia and Malaysia’s F&B Industry

  Permata Febriyanti, Icih, Sri Mulyati, Nur Suriana Awaludin

  Abstract views : 31

• Cigarette Tax Optimization Strategy in DKI Jakarta Province Cigarette Tax Optimization Strategy in DKI Jakarta Province

  Rezano Wilfair , Arfah Habib Saragih, Adang Hendrawan

  : https://doi.org/10.35310/accruals.v10i02.1761
  Abstract views : 38

• THE ROLE OF PROFITABILITY IN MEDIATING THE RELATIONSHIP BETWEEN GREEN INVESTMENT AND COMPANY VALUE

  Nunik Nurmalasari

  : https://doi.org/10.35310/accruals.v10i02.1729
  Abstract views : 48

• THE EFFECT OF CURRENT RATIO, RETURN ON ASSETS, FIRM SIZE, AND INTELLECTUAL CAPITAL ON STOCK RETURNS

  Trisandi Eka Putri

  : https://doi.org/10.35310/accruals.v10i02.1709
  Abstract views : 48

• AN OVERVIEW OF SUKUK DEVELOPMENT IN INDONESIAN MARKETS: INSIGHTS FROM LITERATURE

  jojo jojo, Nunik Nurmalasari, Devy W Apriandi, Ana Frasipa

  Abstract views : 43

• COMPANY PERFORMANCE ASSESSMENT ANALYSIS USING THE BALANCED SCORECARD METHOD AT PT. BPR TUTUR GANDA SUBANG

  Iyak Solihat Iyak Solihat, Rika Yanuarty

  Abstract views : 53