Vol. 9 No. 2 (2025): Competitive Jurnal Akuntansi dan Keuangan

Articles

• CAPITAL STRUCTURE OF INDONESIAN BANKING FIRMS: THE EFFECTIVENESS OF INDEPENDENT COMMISSIONERS

  Rega Dwi Cahyani, Maulida Nurul Innayah, Wida Purwidianti, Yudhistira Pradhipta Aryoko

  • Pdf

  📊 Abstract views: 117 times|⬇ Downloads: 60 times|🔗 DOI: https://doi.org/10.31000/competitive.v9i2.12242|

• FACTORS THAT AFFECT MOTOR VEHICLE TAXPAYER COMPLIANCE

  Iqbal Rafikhul Fauzan, Vinny Stephanie Hidayat

  • Pdf

  📊 Abstract views: 106 times|⬇ Downloads: 48 times|🔗 DOI: https://doi.org/10.31000/competitive.v9i2.13932|

• DETERMINANTS OF IPO UNDERPRICING: VALUATION, PERFORMANCE, AND NON-FINANCIAL FACTORS

  Khaerul Umam Yudha Pratama, Ali Mutasowifin

  • Pdf

  📊 Abstract views: 190 times|⬇ Downloads: 24 times|🔗 DOI: https://doi.org/10.31000/competitive.v9i2.13743|

• POLITICAL NARRATIVES, CORETAX, AND MSME BUSINESS SUSTAINABILITY

  Vina Khoerunnisa, Yanti Yanti, Awaliawati Rachpriliani

  • Pdf

  📊 Abstract views: 206 times|⬇ Downloads: 11 times|🔗 DOI: https://doi.org/10.31000/competitive.v9i2.15038|

• INTERNAL AUDITORS ROLE IN STRENGTHENING REGIONAL FINANCIAL ACCOUNTABILITY: A LITERATURE REVIEW

  Risalatul Hidayah, Sri Wahyuni, Dewi Rismatul Jannah, Mohamad Djasuli

  • Pdf

  📊 Abstract views: 112 times|⬇ Downloads: 14 times|🔗 DOI: https://doi.org/10.31000/competitive.v9i2.15372|

• EFFECT OF INTELLECTUAL CAPITAL, OWNERSHIP STRUCTURE, AND OPERATING CAPACITY ON FINANCIAL DISTRESS

  Muhammad Rifki, Andy Setiawan

  • Pdf

  📊 Abstract views: 170 times|⬇ Downloads: 16 times|🔗 DOI: https://doi.org/10.31000/competitive.v9i2.13663|

• KEY DETERMINANTS OF MSME TAX COMPLIANCE IN INDONESIA: A SYSTEMATIC REVIEW

  Sri Ayem, Fuadhillah Kirana Putri, Sabila Amidda Azka, Apriani Vivin Bogon, Filynsia Amelia Trasno

  • Pdf

  📊 Abstract views: 419 times|⬇ Downloads: 16 times|🔗 DOI: https://doi.org/10.31000/competitive.v9i2.11927|