Suwardi Bambang Hermanto

Determinants of the Quality of Government Financial Reports with the Internal Control System as a Moderator

Rizki Artya Rahma Putri, Titik Mildawati & Suwardi Bambang Hermanto · South Asian Journal of Social Studies and Economics · 2026

This study examined the effects of the Local Government Financial Accounting System and Human Resource Competence on the quality of Regional Government Financial Reports and assessed whether the Internal Control System moderated these relationships. The population comprised 26 Re...

Open access Research Article 10.9734/sajsse/2026/v23i81368

The Effect of Financial Policy on Firm Value with Profitability as a Moderating Variable

Wahyu Nugroho, Wahidahwati & Suwardi Bambang Hermanto · South Asian Journal of Social Studies and Economics · 2025

This research aims to examine and analyze the effect of financial policy on firm value with profitability as a moderating variable. The study applies quantitatively. Furthermore, the population consists of LQ-45 companies listed on the Indonesia Stock Exchange (IDX) during 2020-2...

Open access Research Article 10.9734/sajsse/2025/v22i101186