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The purpose of this study is to determine the effect of the audit committee, stakeholder pressure, company size, institutional ownership on the publication of the sustainability report. In Manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2021 Period. This study uses a quantitative approach. The population in this study were 195 manufacturing companies listed on the IDX. The sampling technique used is purposive sampling. Based on the predetermined criteria, 11 samples of manufacturing companies were obtained. The type of data used in this research is secondary data. The method used is panel data regression analysis. The results of this study indicate that simultaneously Shareholder Pressure, Company Size, Institutional Ownership simultaneously affect the Sustainability Report Publication. Partially, the size of the company has a positive effect on the publication of the sustainability report. while the audit committee, shareholder pressure, institutional ownership have no effect on the publication of the sustainability report.

This purpose  of this research is to examine the effect of firm size, profitability, leverage on environmental disclosure with competitive advantage as moderation. The research period is 3 years starting from 2019 to 2021. There are 64 manufacturing companies listed on the Indonesian stock exchange. sample selection using purposive sampling method. Hypothesis testing is done by using panel data regression analysis. The results of the study indicate that company size has a positive effect on environmental disclosure. Profitability, have no effect on environmental disclosure.    

The purpose of this study was to determine the effect of Corporate Social Responsibility, Intellectual Capital Disclosure, and Business Risk on Firm Value variable in mining sector manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely 2017-2021. The population in this study includes mining sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2021 with a sampling technique that uses purposive sampling. The type of data used is secondary data obtained from the official website of the IDX and the company. The data analysis technique used is panel data regression. The results of the study stated that Corporate Social Responsibility and Intellectual Capital Disclosure had an effect on firm value.    

The purpose of this study is to determine the influence of independent boards of directors and commissioners on the disclosure of sustainability reports on mining companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 4 years, namely the 2018-2021 period. The population in this study includes all mining companies listed on the Indonesia  Stock  Exchange  (IDX)  for  the  2018-2021  period.  The  sampling technique uses purposive sampling techniques. Based on the criteria that have been set in the acquisition of 10 companies. The type of data used is secondary data obtained from  www.idx.co.id site, the analysis method used is panel data regression analysis. The results of this study show that the board of directors has an effect on the disclosure of the sustainability report, then the independent commissioner has an effect  on  the disclosure  of  the sustainability  report.    

The purpose of this study was to determine the effect of tax incentives and equity valuations on accounting conservatism. The period used in this research is 5 (five) years, starting from 2014-2018. This research is a quantitative research. The sample in this study were 18 manufacturing companies. The sampling technique used was purposive sampling technique. The analysis technique used is panel data regression analysis using Eviews 9 software. The results of variable testing (X1) show tax incentives with t-statistic value (0.459250) <t table (1.98793) and Prob value 0.6733> 0, 05, it can be concluded that the tax incentive variable in this study has no influence on accounting conservatism. The results of variable testing (X3) show equity valuation with t-statistic value (0.375505) <t table (1.98793) and Prob value 0.7082> 0.05, it can be concluded that the equity valuation variable, in this study has no effect. against accounting conservatism. The test results collectively show the F-statistic value (8.566559)> F Table (2.71) and the Prob value. (F-statistic) 0.000049 <0.05, it can be concluded that H4 is accepted, which means that the independent variables in this study consisting of tax incentives and equity valuations together have an influence on accounting conservatism.    

The purpose of this study is to determine the effect of Management Compensation, and Corporate Governance on Manufacturing companies, the Consumer Goods Industry Sector listed on the Indonesia Stock Exchange (IDX). The population of this study includes Manufacturing companies, the Consumer Goods Industry Sector which are listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The sampling technique used purposive sampling technique. Based on the criteria that have been applied, 11 companies are obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis. The results show that Management Compensation has no effect on Tax Management, the Board of Commissioners has no effect on Tax Management, Independent Commissioner has no effect on Tax Management and the Audit Committee has no effect on Tax Management. Management Compensation and Corporate Governance together have an effect on Tax Management.    

The purpose of this study is to determine the effect of independent commissioners, capital intensity, and executive compensation on tax aggressiveness in moderating institutional ownership in property and real estate companies listed on the Indonesia Stock Exchange for the 2017-2021 period.This study uses a quantitative approach. The population in this study is 80 property and real estate companies listed on the Indonesia Stock Exchange. The sampling technique used is purposive sampling. The criteria that have been set are obtained from 8 samples of Property and Real Estate companies. The type of data used in this research is secondary data. The method used in this research is panel data regression analysis.The results of this study indicate that the Independent Commissioner has a positive effect on Tax Aggressiveness. Capital Intensity has a negative effect on Tax Aggressiveness. Executive Compensation has no effect on Tax Aggressiveness. Ownership of the Memorandum of Institutional Relations on Tax Aggressiveness has a negative effect. Ownership of the Institutional Relationship between Capital Intensity and Tax Aggressiveness has a positive effect. Institutional Ownership cannot moderate the relationship between Executive Compensation and Tax Aggressiveness.    

The purpose of this study was to determine the effect of solvency ratios, sales growth and total asset turnover on profit growth in Property and Real Estate Sub-Sector Companies listed on the Indonesia Stock Exchange (IDX). The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 14 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis. The results showed that sales growth had a significant positive effect on profit growth, the solvency ratio and total asset turnover had no effect on profit growth .  

. The purpose of this study was to examine the effect of dividend policy, managerial ownership, institutional ownership and profitability on firm value in banking sector companies listed on the IDX. The population in this study includes all banking companies listed on the IDX in 2017-2021, totaling 47 companies. Based on the sampling technique with purposive sampling obtained a sample of 8 companies. The data analysis method in this study uses panel data regression analysis with the Panel Data Regression Model Equation test. The results of this study indicate that the variables of dividend policy, managerial ownership, and profitability have no effect on firm value. While the variable of institutional ownership has an effect on firm value.    

The purpose of this study is to determine the effect of Corporate Governance with the proxy of the Number of Board of Commissioners, Percentage of Independent Commissioners, Total Compensation of the Board of Commissioners and Directors, and Capital Intensity Ratio on Tax Management in Manufacturing Companies in the Consumer Goods Industry Sector for the period 2018-2021. The population of this study includes all manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 11 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis. The results showed that Number of Board of Commissioners, Percentage of Independent Commissioners, and Total Compensation of the Board of Commissioners and Directors did not affect tax management. Capital Intensity Ratio has a positive effect on tax management and Number of Board of Commissioners, Percentage of Independent Commissioners, Total Compensation of Board of Commissioners and Directors, and Capital Intensity Ratio together have an effect on Tax Management.

This research was conducted to determine the effect of tax minimization and audit tenure on transfer pricing with firm size as a moderating variable carried out on manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The sample used in this research was selected using a purposive sampling method based on several predetermined criteria and resulted in 23 company samples with 115 observation data. The data analysis method uses panel data regression analysis which is tested using Eviews 12 software. The hypothesis testing method uses a significance level of 5%. The research results show that only the audit tenure variable is proven to have a negative influence on the company's decision to carry out transfer pricing practices, while the tax minimization variable has no effect on the company's decision to carry out transfer pricing practices.

The purpose of this study was to determine the effect of income tax, tunneling incentive, bonus mechanism on transfer pricing in manufacturing industries listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the 2017-2021 period. The population of this study includes all publicly traded companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained as many as 25 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis. The results show that income tax and tunneling incentive have a positive effect on transfer pricing, while the bonus mechanism has no effect on transfer pricing.

The purpose of this study is to determine the effect of environmental performance, independent commissioners, company age and sharia supervisory board on Islamic social reporting in Islamic banking in Indonesia. The research time period used is 5 years, namely the 2017-2021 period. The population of this study includes all Islamic banking registered with the Financial Services Authority (OJK) in the form of Sharia Commercial Banks (BUS) for the 2017-2021 period. The sampling technique used purposive sampling technique. Based on the criteria that have been defined as 10 companies. The type of data used is secondary data obtained from the website of the Financial Services Authority (OJK). The analytical method used is panel data regression analysis. The results show that partially environmental performance has a positive effect on ISR, independent commissioners of company age and sharia supervisory boards have no effect on ISR.    

The purpose of this study was to determine the effect of business strategy and corporate social performance on stock returns in non- financial companies listed on the Indonesia Stock Exchange (BEI). The research time period used is 5 years, namely the 2015-2019 period.The population of this study includes all non-finance listed on the Indonesia Stock Exchange (BEI) for the 2015-2019 period. The sampling technique was using purposive sampling technique. Based on the predetermined criteria, 136 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results showed that corporate social performance has a negative effect on stock returns, while the business strategy have no effect on stock returns. However, simultaneously the, business strategy and corporate social performance affect stock returns.    

The purpose of this study is to determine the effect of profit persistence, book tax differences, and capital structure on the earnings response coefficient in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the period 2018-2022. The sampling technique uses purposive sampling technique. Based on the established criteria, 13 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results showed that Profit Persistence influences the Earning Response Coefficient. Book Tax Different and Capital Structure have no effect on the Earning Response Coefficient.    

The purpose of this study is to determine the effect of company size and sales growth on corporate social responsibility in mining companies listed on the Indonesia Stock Exchange. The research time period used is 5 years, namely the 2017-2020 period. The population of this study includes all mining companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 9 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is multiple linear regression supported by the SPSS 25 program. The results show that company size have effect on corporate social responsibility and sales growth have no effect on corporate social responsibility.   Keywords: company size, sales growth, corporate social responsibility  

The purpose of this study was to determine the effect of intellectual capital, inventory turnover and profitability on financial distress in mining sector companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the period 2017 - 2021. The population of this study includes all mining sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 - 2021. The sampling technique in the study used purposive sampling technique. Based on the predetermined criteria, 13 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data logistic regression analysis. The results showed that intellectual capital and inventory turnover had no effect on financial distress. While profitability has a significant negative effect on financial distress, and intellectual capital, inventory turnover and profitability jointly affect financial distress.  

The purpose of this study was to determine the effect of company size and leverage on intellectual capital in manufacturing companies in the food and beverage sub-sector. The research time period used is the 2015-2019 period. The population of this study includes all Food and Beverage Sub-Sector Manufacturing companies listed on the BEI for the 2015-2019 period. The sampling technique was using purposive sampling technique. Based on the predetermined criteria, 10 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data logical regression analysis. The simultaneous research results show that company size and leverage have an effect on intellectual capital. The results of the research partially show that leverage has a significant positive effect on intellectual capital and company size do not have a significant effect on intellectual capital.

The purpose of this study is to determine the effect of tax planning size, multinationality and intangible assets with foreign ownership as a moderation variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the period 2017-2021. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sampling technique uses purposive sampling technique. Based on the established criteria, 8 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results of the study partially show that tax planning has a positive effect on Transfer Pricing decisions. Multinatinality negatively affects Transfer Pricing decisions. Intangible assets have no influence on Transfer Pricing decisions.

Intellectual capital disclosure in Indonesia is still voluntary so that intellectual capital is rarely disclosed by companies. The purpose of this study is to determine the effect of ownership concentration, the size of the Board of Commissioners, the size of the Audit Committee, the reputation of the Public Accounting Firm on intellectual capital in banking companies listed on the Indonesia Stock Exchange in the 2016-2020 period.. Using purposive sampling as a technique for sampling. Based on the established criteria, 10 companies were obtained as samples. The type of data used is secondary data obtained from the financial statements of banking companies listed on the IDX. The analysis technique uses Moderated Regression. The results of the  concentration of ownership, the size of the Board of Commissioners, the size of the Audit Committee, the reputation of the Public Accounting Firm have an effect on intellectual capital disclosure.