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

  Views: 6 Downloaded: 3

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

  Nazila Alfiyasahra, Aulifi Ermania Challen

  10-22

  • pdf

  Views: 6 Downloaded: 3

• 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

  Views: 4 Downloaded: 4

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

  Aini Nur Arfira, Elmanizar

  31-38

  • pdf

  Views: 5 Downloaded: 3

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

  Andini Julita, Zainal Zawir Simon

  39-49

  • pdf

  Views: 6 Downloaded: 3