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A. Fadjar

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Open access Sep 2026

Pengaruh Mekanisme Good Corporate Governance terhadap Financial Statement Fraud dengan Audit Quality sebagai Variabel Moderasi pada Badan Usaha Milik Negara (BUMN) yang Terdaftar di BEI Periode 2020–2024

Financial statement fraud is an act that can undermine the trust of shareholders and stakeholders in a company. Therefore, the implementation of Good Corporate Governance is necessary as a supervisory mechanism to minimize the likelihood of financial statement fraud. This study aims to analyze the influence of the Boar...

S. Sherina, A. Fadjar · 0 citations
Open access Aug 2026

THE IMPACT OF BANK SIZE, RETURN ON EQUITY AND CAPITAL ADEQUACY RATIO ON NON PERFORMING LOANS

This study aims to examine the effects of Bank Size, Return on Equity (ROE), and Capital Adequacy Ratio (CAR) on Non-Performing Loans (NPL) in conventional banking companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. NPL is one of the key indicators used to assess loan quality and the lev...

Risky Fitriany, A. Fadjar · 0 citations

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