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

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  📊 Abstract views: 95 times|⬇ Downloads: 38 times|🔗 DOI: https://doi.org/10.31000/competitive.v9i2.12242|

• FACTORS THAT AFFECT MOTOR VEHICLE TAXPAYER COMPLIANCE

  Iqbal Rafikhul Fauzan, Vinny Stephanie Hidayat

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  📊 Abstract views: 90 times|⬇ Downloads: 30 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

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  📊 Abstract views: 155 times|⬇ Downloads: 1 times|🔗 DOI: https://doi.org/10.31000/competitive.v9i2.13743|

• POLITICAL NARRATIVES, CORETAX, AND MSME BUSINESS SUSTAINABILITY

  Vina Khoerunnisa, Yanti Yanti, Awaliawati Rachpriliani

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  📊 Abstract views: 182 times|⬇ Downloads: 0 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

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  📊 Abstract views: 88 times|⬇ Downloads: 0 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

  📊 Abstract views: 131 times|⬇ Downloads: 0 times|🔗 DOI: https://doi.org/10.31000/competitive.v9i2.13663|

• Determinan Kepatuhan Wajib Pajak UMKM: Systematic Literature Review

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

  📊 Abstract views: 379 times|⬇ Downloads: 0 times|🔗 DOI: https://doi.org/10.31000/competitive.v9i2.11927|