Journal of Applied Sciences in Accounting, Finance, and Tax

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Finance

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Articles in this Journal

Ratio analysis of financial statements for performance assessment

This study aims to analyse financial statements to assess the financial performance and identify the years in which PT Indofood Sukses Makmur Tbk and PT Mayora Indah Tbk demonstrated strong performance. The research was conducted by analysing annual...

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The role of political connections in moderating the impact of CEO characteristics on financial perfomance: An emprical study of energy companies in Indonesia

This study aims to explore the role of CEO political connections in moderating the relationship between CEO characteristics and financial performance in Indonesia's energy sector. Using a sample of 73 energy companies listed on the Indonesia Stock Ex...

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Capital efficiency and organizational performance: A dynamic panel analysis of Weighted Average Cost of Capital (WACC) and ROA in Indonesia’s healthcare sector

The healthcare sector in Indonesia faces challenges in managing capital efficiency and organizational performance due to high operational costs and the need for continuous investment in health technology and infrastructure. As a key driver of economi...

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Implementation of green accounting in Kaamala Resort Ubud

Green accounting is pivotal for companies addressing environmental challenges through effective financial management. Despite its recognized benefits, many organizations hesitate to adopt environmental accounting due to concerns about profitability....

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Interaction of profitability and capital intensity in determining corporate tax aggressiveness

Tax aggressiveness reflects a company's strategy to minimize tax obligations through tax planning. This study aims to examine the influence of liquidity, leverage, profitability, firm size, and capital intensity on tax aggressiveness in manufacturing...

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Utilizing the diamond fraud theory perspective to analyze financial statement fraud

This study aims to test the influence of elements of the fraud diamond theory, including pressure, opportunity, rationalization, and capability, on financial statement fraud. The population in this study were companies in the banking sub-sector liste...