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Author

Nuraini A Nuraini

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Open access Sep 2026

Financial Distress, Capital Intensity, Sales Growth, and Tax Avoidance: Profitability as a Moderator in IDX Energy Firms, 2019–2024

Background: Tax avoidance is a lawful strategy used by firms to manage tax obligations by utilizing available gaps within taxation regulations. Previous studies have shown inconsistent findings regarding the effects of financial distress, capital intensity, and sales growth on tax avoidance. Additionally, empirical evi...

Nuraini Nuraini, Kurnia Kurnia · 0 citations
Open access Aug 2026

Fraud Hexagon and Financial Statement Fraud Risk: The Moderating Effect of Environmental, Social, and Governance

Financial statement fraud remains a persistent corporate governance challenge, particularly in energy firms, where complex operations increase exposure to fraudulent reporting. This study examines the effect of fraud hexagon factors: stimulus, capabilities, opportunity, rationalization, ego, and collusion, on fraudulen...

Nuraini Nuraini, L. Handajani, Wahidatul Husnaini · 0 citations

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