Author

Dien Noviany Rahmatika

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Open access Sep 2026

The Impact of Firm Size, Capital Intensity, and Inventory Intensity on Effective Tax Rate with Profitability as a Moderating Variable

Empirical impacts of firm size, capital intensity, and inventory intensity on the Effective Tax Rate (ETR) undergo rigorous evaluation in this research, incorporating profitability as an underlying moderating factor. Primary analytical focus centers on consumer non-cyclical business entities trading on the Indonesia St...

Aulia Shifa Puspita Sari, Dien Noviany Rahmatika, Baihaqi Fanani · ICOBIS · 0 citations

Open access Sep 2026

Peran Fraud Hexagon, Komite Audit dan Manajemen Risiko dalam Mendeteksi dan Mencegah Kecurangan Laporan Keuangan: Bukti Empiris dari Sektor Perbankan

This study aims to analyze the effects of the fraud hexagon, audit committees, and risk management on financial statement fraud in banking companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. Financial statement fraud was measured using the Beneish M-Score. This quantitative study used secondary dat...

Nabila Nur Maulida, Dien Noviany Rahmatika, E. Yunita · DIALEKTIKA : Jurnal Ekonomi... · 0 citations