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This research aims to determine the effect of sales growth, company growth and company size on the value of companies in the container and packaging sub-sector listed on the IDX in 2019-2021. The purposive sampling technique used resulted in a sample of 7 companies with observations of 84 companies' quarterly financial reports. The type of data used is secondary data obtained through the official IDX website. The analysis tool used is panel data regression with the help of the eviews application. The research results show that partially sales growth, company growth and company size do not have a significant effect on company value. Simultaneously, sales growth, company growth and company size have a significant effect on company value.    

Penelitian ini bertujuan untuk menguji Pengaruh Mekanisme Good Corporate Governance dan Ukuran Perusahaan Terhadap Nilai Perusahaan dengan Kualitas Audit sebagai Variabel Moderasi (Pada Perusahaan Sektor Industri Dasar dan Kimia dan Perusahaan Sektor Barang Konsumsi di Bursa Efek Indonesia  tahun 2019-2021). Data yang digunakan pada penelitian ini merupakan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan yang menjadi sampel pada penelitian ini, laporan keuangan tersebut di unduh pada website masing-masing perusahaan. Pada penarikan sampel, penelitian ini menggunakan metode purposive sampling dengan menerapkan beberapa kriteria pada populasi dan diperoleh sampel sebanyak 71 perusahaan dari jumlah populasi 213 perusahaan yang masuk ke dalam  Sektor Industri Dasar dan Kimia dan Sektor Barang Konsumsi tahun 2019-2021. Hasil penelitian ini menunjukan bahwa (1) Komisaris Independen berpengaruh positif dan signifikan terhadap nilai perusahaan, (2) Kepemilikan Manajerial tidak memiliki pengaruh terhadap nilai perusahaan, (3) Kepemilikan Institusional memiliki pengaruh terhadap nilai perusahaan, (4) Ukuran perusahaan memiliki pengaruh terhadap nilai perusahaan, (5) Kualitas audit memoderasi pengaruh  komisaris independen terhadap nilai perusahaan, (6) Kualitas audit memoderasi pengaruh kepemilikan manajerial  terhadap nilai perusahaan, (7) kualitas audit tidak memoderasi pengaruh kepemilikan institusional terhadap nilai perusahaan dan (8) kualitas audit memoderasi pengaruh ukuran perusahaan terhadap nilai perusahaan.

This study aims to examine the effect of profitability, firm size, debt levels and audit quality on tax aggressiveness. This study used a purposive sampling method to collect secondary data samples from the annual reports of 18 food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) with a research period of 2020-2022. The analytical method used is multiple linear regression using the SPSS version 25 program. Tax aggressiveness is measured using the Effective Tax Rate (ETR), profitability is measured using Return On Assets (ROA), company size is measured by firm size, debt levels are measured using Debt Assets Ratio (DAR) and audit quality are measured using a dummy variable. The results of this study indicate that profitability and debt levels have a positive effect on tax aggressiveness, while firm size and audit quality have no effect on tax aggressiveness. The implications of this study ensure that the profits obtained by the company are not the result of tax aggressiveness.

This study aims to examine the effect of company size and profitability on dividend policy with debt policy as a moderating variable (IDX30 companies listed on the Indonesian stock exchange in 2018-2022). The research method used in this study is quantitative research and uses secondary data collection techniques in the form of an annual report. The sample in this study was selected using a purposive sampling method and a sample of 15 IDX30 companies was obtained that met the sample criteria. The data analysis method used is multiple linear regression analysis and moderated regression analysis. The results of this study indicate that firm size has no effect on dividend policy, and profitability has an effect on dividend policy. Moderation of debt policy weakens the effect of company size on dividend policy. And in moderation the debt policy is not able to weaken the effect of profitability on dividend policy. The coefficient of determination (adjusted R Square) is 0.330 which indicates that company size and profitability on dividend policy is 33% while the remaining 67% (100% - 33%) is influenced by variables outside the research model. After adding debt policy as a moderating variable, the coefficient of determination decreases to 0.321. From these results it can be interpreted that 32.1% of the dividend policy can be explained by the variable company size and profitability with debt policy. While the rest, namely 67.9% (100% - 32.1%) is explained by variables outside the study

This study aims to determine the effect of profitability, asset structure, company age, and company size on company value in property and real estate sector companies listed on the Indonesia Stock Exchange for the 2017-2022 period as many as 85 companies. The data used in this study was obtained from financial statement data and annual reports. The population in this study is property and real estate sector companies listed on the Indonesia Stock Exchange. The sampling technique used was the purposive sampling method and obtained 258 sample data from 43 companies. The analysis technique used in this study is a multiple linear regression analysis test using the Statistical Package for the Social Sciences (SPSS) program version 22. The results of this study show that profitability and company age have a positive and significant effect on company value, while asset structure and company size have no effect on company value.

The purpose of this research is to analyze the effect of net working capital, solvency and company size on profitability. There are independent variables including net working capital using Net Working Capital, solvency using Debt to Equity Ratio, company size using natural logarithm of total assets and the dependent variable profitability using Net Profit Margin. The sample in this research uses the food and beverage sub-sector which is listed on the Indonesia Stock Exchange for the 2019-2021 period, publishes annual financial reports for 2019-2021, as well as entities with complete financial report data related to research variables, entities earn profits throughout 2019- 2021, entities that publish their financial reports in rupiah currency in 2019-2021 using the non-purposive sampling method. In this research, there were 20 entities that supported the research sample criteria, so that 60 financial report data were obtained. This research method uses classical assumption tests such as normality, multicollinearity, heteroscedasticity and autocorrelation used in this research. Furthermore, the hypothesis is tested with the F test, t test and the coefficient of determination. The research test uses multiple regression analysis with multiple regression equation models. Based on the test findings, it is known that working capital has no impact on profitability, solvency has a negative impact on profitability and company size has a positive impact on profitability in food and beverage sub-sector entities listed on the Indonesia Stock Exchange in 2019-2021.

This study aims to examine the effect of Ownership Institutional, Leverage, and Size Board Commissioner on CSR disclosure with Company Size as variable moderation. Population in this study is company Mining listed on the Indonesia Stock Exchange in 2019-2022, Samples obtained as many as 48 of 12 companies, taking sample use technique Purposive Sampling. Data used on study This is secondary data. Data analysis study this using an alternative structural equation modeling (SEM) using SmartPLS. The results of this study show Size Board Commissioner have a positive significant on CSR disclosure with level significant of 0,041<0,05. Institutional Ownership and Leverage have no effect on CSR disclosure. Company size cannot moderate Institutional Ownership, Leverage and Board of Commissioners Size on CSR disclosure.  

This study aims to examine the effect of firm size, profitability, leverage and institutional ownership on the timely submission of financial reports. This research uses secondary data from property and real estate companies listed on the Indonesia Stock Exchange in 2019-2022. The samples obtained in this study were 13 companies during the 2019-2022 period with a total sample of 52 annual financial reports selected through purposive sampling. The data analysis method used in this study is logistic regression using SPSS. The results of the study show that company size, profitability and institutional ownership have no effect on the timeliness of submission of financial statements. While Leverage has a positive effect on the Timeliness of Submission of Financial Statements.  

This study aims to determine the effect of audit opinion and audit delay on stock prices with firm size as a moderating variable. This research is a quantitative research using secondary data from the financial statements of banking companies that have been listed on the Indonesia Stock Exchange for the period 2019 to 2022. The sample in this study was obtained using the probability sampling method, and 20 companies were obtained so that the sample used was 80 data. Data analysis in this study used SPSS software version 27. The results showed that audit opinion had no effect on stock prices, while audit delay had a significant negative effect on stock prices. On the other hand, company size can strengthen the negative effect of audit opinion on stock prices, but cannot strengthen or weaken the effect of audit delay on stock prices.

This study investigates how dividend policy, management ownership, company size, and institutional ownership affect company value. This research aims to study how dividend policy, management ownership, company size, and institutional ownership influence company value partially and simultaneously. Secondary data from annual reports was used for this research. The population used is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the Kompas100 index from 2017 to 2022. 6 companies from the 22 population companies are the sample selected using the purposive sampling method. Multiple linear regression analysis was carried out using the SPSS 25 statistical program. This research found that dividend policy partially had a negative effect on Company Value (PBV), manager ownership had a partial positive effect on Company Value (PBV), company size had no partial and negative effect. on Company Value (PBV), and institutional ownership partially has a positive effect on Company Value (PBV). This research finds that the independent variables dividend policy, manager ownership, company size, and institutional ownership influence the dependent variable Company Value (PBV) simultaneously.

This study examines Heatlhcare companies listed on the Indonesia Stock Exchange. This study aims to determine the effect of Profitability, Leverage, and Company Size on Audit delay experienced by healthcare companies during the pandemic and the new normal era. The sample companies are 19 healthcare companies on the IDX. The dependent variable used is audit delay and the independent variables used include: Profitability, Leverage, and Firm Size. The analysis of this study uses multiple linear regression with SPSS 25 (Statistical Package for Social Science). The results of this study indicate that: (a) Profitability has an effect on audit delay; (b) Leverage has no effect on audit delay; (c) Company size has no effect on audit delay; (d) Simultaneously the independent variables affect the dependent variable.

This study aims to analyze whether profitability, leverage and liquidity have an influence on firm value with firm size as a moderating variable. The population of this study are companies in the Primary Consumer Goods Industry sector which are listed on the Indonesia Stock Exchange in 2019-2021. Using purposive sampling technique, 25 companies were taken as research samples. The research method is quantitative using the SPSS 25.0 program. Data analysis used descriptive statistical analysis methods, classic assumption test, multiple linear regression analysis, definite T-test, and moderate regression analysis (MRA). The results of the study found that only profitability (ROE) had a significant effect on firm value (PBV), while leverage (DER) and liquidity (CR) had no significant effect on firm value. Firm size cannot moderate the relationship between Profitability (ROE), Leverage (DER) and liquidity (CR) with firm value.

Perkembangan bisnis untuk industry makanan sangatlah pesat. Hal tersebut ditandai dengan menjamurnya berbagai macam produsen makana cepat saji di Indonesia. Para produsen seolah ingin berlomba untuk menghadirkan produk unggulan yang dapat memenuhi keinginan dari para konsumen.Berbagai macam pola pengembangan produk telah dilakukan,namun usaha tersebut dirasakan belum terlalu sesuai dengan ekspetasi perusahaan karena tidak mampu meningkatkan omset penjualan. Hal tersebut ditengarai karena pola pengembangan yang telah dilakukan,tidak sesuai dengan prefensi konsumen sehingga tidak mampu memenuhi keinginan konsumen. Kesimpulan artikel bisnis ini menunjukan bahwa untuk memiliki kebab yang baik dan dapat bersaing,harus memiliki ciri khas khusus agar para konsumen tertarik dengan produk yang kita jual.Kebab harus memiliki kualitas yang baik sehingga konsumen juga tertarik untuk mencicipi kebab 3ini. Dimana produk ideal yang sesuai dengan prefensi konsumen untuk pengembangan kebab Abud’s adalah kebab yang isian daging dan menggunakan mayonise yang diolah sendiri oleh produsen, dengan ukuran kebab sebesar 20 cm serta harga jual sebesar 12.000 hingga 15.000.k

ARPS merupakan suatu perusahaan yang bergerak dalam produksi Kemasan Compact, Lipstick, botol dan juga Jar. Pada proses sortir pekerja borongan di departemen Blow Molding, terdapat salah satu permasalahan yaitu kursi yang digunakan untuk duduk. Hal ini menunjukkan kursi yang digunakan perlu dilakukan desain ulang agar pekerja dapat bekerja dengan nyaman dan tidak mengalami gangguan masalah kesehatan sehingga dapat meningkatkan produktivitas pekerja. Penelitian ini menggunakan metode deskriptif dengan menggunakan ukuran kursi sebelumnya yang sudah sesuai dengan antropometri pekerja dan didesain lagi agar lebih ergonomi. Hasil desain ulang kursi sesuai dengan antropometri dilihat dari tinggi kursi dari lantai, lebar kaki kursi, lebar bawah alas kursi. Tinggi alas duduk kursi dari lantai, panjang alas uduk kursi.lebar alas duduk kursi, panjang sandaran punggung, lebar pijakan kak dan tiinggi pijakan kaki dari lantai. Sehingga diharapkan Hasil perancangan ulang kursi dengan desain rancangan baru terdapat perbedaan pada jarak sandaran dengan kursi sebelumnya agar pekerja dapat bersandar sehingga pekerja tidak mengalami kelelahan atau penyakit akibat kerja.  

This study aims to examine the effect of profitability, capital structure, and firm size on the value of food and beverage manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The method of determining the sample used is purposive sampling. By using several predetermined criteria, this study used 29 food and beverage sub-sector manufacturing companies. The data analysis technique used in this study is multiple linear regression analysis. The results in this study indicate that: 1) profitability has a positive effect on firm value, 2) capital structure has no effect on firm value, 3) firm size has no effect on firm value.

This study aims to determine the simultaneous or partial effect of XBRL implementation, company size, and managerial ownership on financial reporting quality using the modified jones model in property and real estate companies listed on the Indonesia Stock Exchange in 2019-2021. This study uses quantitative methods. The unit of analysis used is a group, namely property and real estate companies listed on the Indonesia Stock Exchange in 2019-2021, and are the population in this study. By using the purposive sampling method, 66 companies were selected as research samples. The data analysis method used in this study is descriptive statistics and panel data regression analysis using Eviews 12 software. The results of this study indicate that XBRL implementation, company size, and managerial ownership simultaneously have a significant effect on financial reporting quality. Partially, company size has a significant positive effect on financial reporting quality, while XBRL implementation and managerial ownership have no significant effect on financial reporting quality.  

Previous research or relevant research is very important in a research or scientific article. Previous research or relevant research serves to strengthen the theory and phenomena of the relationship or influence between variables. This article reviews the factors that influence cash holding, namely the cash conversion cycle, sales growth and company size, a study of financial management literature. The purpose of writing this article is to build a hypothesis on the influence between variables to be used in further research. The results of this literature review article are: 1) the cash conversion cycle has an effect on cash holding; 2) sales growth affects cash holdings; and 3) company size has an effect on cash holding.

This study aims to determine the effect of profitability, liquidity, company growth, company size, and leverage on the bond ratings of companies listed on the IDX for the period 2018 – 2022. The samples used in this study were 9 companies. The sampling method uses purposive sampling method. Sources of data are secondary data in the form of annual financial reports of companies listed on the IDX and Indonesian stock rankings. The data analysis technique in this study used the SPSS version 29.0 application with several kinds of tests, namely the classic assumption test, among others, Multicollinearity Test, Heteroscedasticity Test, Normality Test and partial hypothesis test (t test) and simultaneous test (f test). The results showed that profitability has an effect on bond ratings, liquidity has no effect on bond ratings, company growth has no effect on bond ratings, company size has no effect on bond ratings, and leverage has an effect on bond ratings

Firm value is an investor's perception of the manager's level of success in managing the company's resources entrusted to him which is often associated with stock prices. This study aims to examine and analyze the effect of profitability and firm size on firm value in pharmaceutical companies listed on the Indonesia Stock Exchange. The type of research used in this research is quantitative research with a descriptive approach. The population and samples used in this study amounted to 12 which were taken using purposive sampling method. The results of this study prove that profitability has a positive and significant effect on firm value in pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2018-2021. And company size has a positive and significant effect on company value in pharmaceutical companies listed on the Indonesia Stock Exchange for the 2018-2021 period. Profitability and company size have positive and significant effect on company value in pharmaceutical companies listed on the Indonesia Stock Exchange for the 2018-2021 period.      

This study aims to determine the effect of capital structure and company size on the value of financial sector companies. The data used is secondary data in the form of company financial reports listed on the Indonesia Stock Exchange. The samples used in this study were 47 financial sector companies listed on the Indonesia Stock Exchange. The data processing technique uses multiple linear regression which is carried out using the SPSS application. The results of the research that has been done are that there is no significant effect of capital structure and company size on the value of financial sector firms either simultaneously or partially.