Vol. 1 No. 1 (2025): September 2025

Articles

• The Role of Financial Structure and Ownership in Determining Accounting Conservatism: A Study on Leverage, Managerial Ownership, and Financial Distress Factors

  Abdullah Bahfen, Sovi Ismawati Rahayu

  1-9

  • pdf

  
  Abstract View: 6 | pdf Download: 3 | DOI : https://doi.org/10.58777/efi.v1i1.503
  

• The Watchdogs of Financial Reporting: Audit Committee Quality, Auditor Size, and Earnings Management

  Nazila Alfiyasahra, Aulifi Ermania Challen

  10-22

  • pdf

  
  Abstract View: 6 | pdf Download: 3 | DOI : https://doi.org/10.58777/efi.v1i1.504
  

• The Effect of Inventory Valuation and Net Profit Margin on Market Value: An Empirical Study of Companies

  Afina Mirrah Aghnia, Lenda Komala

  23-30

  • pdf

  
  Abstract View: 4 | pdf Download: 4 | DOI : https://doi.org/10.58777/efi.v1i1.505
  

• RGEC as a Mirror of Bank Performance: A Comparative Analysis of Banking Health Levels

  Aini Nur Arfira, Elmanizar

  31-38

  • pdf

  
  Abstract View: 5 | pdf Download: 3 | DOI : https://doi.org/10.58777/efi.v1i1.507
  

• Dividend Policy Determination: An Empirical Study of Free Cash Flow, Collateral Assets, and Leverage

  Andini Julita, Zainal Zawir Simon

  39-49

  • pdf

  
  Abstract View: 6 | pdf Download: 3 | DOI : https://doi.org/10.58777/efi.v1i1.509