Vol. 8 No. 1 (2025): March 2025

View Vol. 8 No. 1 (2025): March 2025

Published: 2026-01-07

Board commissioner characteristics and intellectual capital on company financial performance in banking industries

Lia Uzliawati

1-9
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DOI : https://doi.org/10.26905/afr.v8i1.13284
Abstract views: 369, No downloads available.
Evolving Ownership Structures, CEO Tenure, and Their Impact on Company Value in Indonesia's Digital Economy

Rina Sulistyowati, Noorlailie Soewarno

10-24
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DOI : https://doi.org/10.26905/afr.v8i1.14448
Abstract views: 482, No downloads available.
Evaluation of Internal Auditors' Role as Trusted Advisors to providing added value for organization

Liyana Rachmayanti, Dwi Martani

25-33
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DOI : https://doi.org/10.26905/afr.v8i1.14764
Abstract views: 294, No downloads available.
Linking ownership structure with capital structure of rural banks (BPR) in West Java, Indonesia

Muhamad Umar Mai, sudrajat sudrajat, Etti Ernita Sembiring

34-45
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DOI : https://doi.org/10.26905/afr.v8i1.13114
Abstract views: 134, No downloads available.
The Role of Audit Quality in Moderating Political Connection and CFO Characteristics on Tax Aggresiveness

Syifa Amatullah Isymah

46-57
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DOI : https://doi.org/10.26905/afr.v8i1.13794
Abstract views: 309, No downloads available.
The Influence of Government Ownership, Institutional Ownership, Foreign Ownership and Environmental Performance on Carbon Emission Disclosure With The Moderation Variable of Financial Distress

Endah Sri Sri Wahyuni, Revan Mairjal, Imam Prayogo, Sulastini Sulastini, Adhi Surya, Syahrial Shaddiq, Muhammad Bahit

58-69
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DOI : https://doi.org/10.26905/afr.v8i1.13803
Abstract views: 593, No downloads available.