Author

Santi Octaviani

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Open access Oct 2026

Macroeconomic Conditions, Effective Taxation, and Capital Structure Decisions: Evidence from Indonesian Manufacturing Firms

This study examines the associations between macroeconomic conditions, realized effective taxation, firm-specific characteristics, and capital structure among manufacturing firms listed on the Indonesia Stock Exchange during 2021–2025. Using a balanced panel of 97 firms and 485 firm-year observations, the study applies...

Santi Octaviani, Nana Umdiana, Nikke Yusnita Mahardini · Ilomata International Journa... · 0 citations

Open access Jul 2026

Factors Influencing Fraudulent Financial Reporting: Evidence from State-Owned Enterprises Listed on the Indonesia Stock Exchange

This study investigates the determinants of fraudulent financial reporting in Indonesian state-owned enterprises listed on the Indonesia Stock Exchange during 2020–2024 using the fraud pentagon perspective. The study examines financial target, ineffective monitoring, rationalization, capability, and arrogance as indepe...

D. Putri, Santi Octaviani · West Science Accounting and... · 0 citations