Vol. 2 No. 2 (2025): BISMA Journal July 2025

Articles

• The Effect of Leverage, Independent Commissioners, Audit Committee and Institutional Ownership on Financial Statement Integrity (Empirical Study of Infrastructure Companies Listed on the Indonesia Stock Exchange in 2020 - 2023)

  Davina Azzahra, Minanari Minanari (Author)

  81-97

  • PDF   Article Views: 321 times | Article Downloads: 73 times

  DOI: https://doi.org/10.70550/bisma.v2i2.100

• Determinant of Tax Avoidance with Company Size as a Moderating Variable: Empirical Study in Indonesia

  Roni Okto Junaedi M, Ronny Andesto (Author)

  98-117

  • PDF   Article Views: 496 times | Article Downloads: 190 times

  DOI: https://doi.org/10.70550/bisma.v2i2.113

• Comparative Analysis of Green Accounting, Intellectual Capital and Leverage on Profitability (Empirical study on mining sector companies listed on the Indonesia and Malaysia Stock Exchanges 2018-2023)

  Azzahra Meidirahma, Fitri Indriawati (Author)

  118-130

  • PDF   Article Views: 216 times | Article Downloads: 91 times

  DOI: https://doi.org/10.70550/bisma.v2i2.118

• The Influence of Profitability, Transfer Pricing, Capital Intensity, Independent Commissioners, and Audit Committee on Tax Avoidance (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange in 2019 – 2024)

  Yoean Octarhaiezky Perdana, Taufik Akbar (Author)

  131-143

  • PDF   Article Views: 228 times | Article Downloads: 110 times

  DOI: https://doi.org/10.70550/bisma.v2i2.133

• Examining The Mediating Role of Tax Avoidance in the Determinants of Earnings Management in Manufacture Listed Companies

  Hendro Paulus, Deden Tarmidi (Author)

  144-157

  • PDF   Article Views: 373 times | Article Downloads: 96 times

  DOI: https://doi.org/10.70550/bisma.v2i2.123