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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 profitability, liquidity, activity and leverage on firm value. The population is Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2021 financial reports. The sample was determined by purposive sampling technique with certain criteria and a sample of 45 companies was obtained. Th¬is study tested the data using Smart Partial Least Square (SmartPLS) version 3.2.9. Based on the results of the study it can be concluded that profitability and activity have a positive and significant effect on firm value, liquidity has a negative and significant effect on firm value, and leverage has no effect on firm value

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.

This study aims to examine the effect of liquidity, profitability and leverage on stock returns. This research was conducted using secondary data. The population in this study are manufacturing companies in the Consumer Goods Sector that are listed on the Indonesia Stock Exchange (IDX) for 2018-2020. Sampling using purposive sampling. Data analysis technique using Multiple Linear Regression Analysis. The results of the study show that Liquidity (CR) has a significant positive effect on stock returns in manufacturing companies in the consumer goods sector that are listed on the IDX in 2018-2020. Profitability (ROA) has a significant positive effect on stock returns in manufacturing companies in the consumer goods sector listed on the IDX in 2018-2020. Leverage (DER) has a negative effect on stock returns.

Research aims to explore the comparison between Indonesian and Thai languages, focusing on structure, phonology, and grammar rules. The methodology involves historical and cultural analysis to understand their influences. Phonetic examination compares pronunciation of phonemes. The study also investigates morphological aspects like word formation, inflection, and affixation. Syntactic analysis examines sentence structures, grammar, and phrase roles. The findings provide a comprehensive overview of linguistic differences, alongside cultural and historical impacts. Implications include contributions to interlanguage understanding, development of teaching methods, and cross-cultural translation. This research serves as a foundation for linguistic practitioners, translators, and language instructors to comprehend and leverage the differences and similarities between both languages.

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

The study aims to examine 1) The effect of Information asymmetry on earning management, 2) The Effect of bonus compensation on earning management, 3) The leverage effects on earning management of the manufacturing companies that were anlisted in BEI. The independent variables applied are information asymmetry, leverage and bonus. The methodology used multiple linear regression analysis and purposive sampling which comprising the whole number of 162 sample in 2008-2016. The research findings indicated that between the listed variables, information asymmetry and leverage hold positive impacts on profit management of long term discreationary accrual, but did not hold any on short term discretionary accrual. Meanwhile bonus hold positive impacts on profits management of short term discretionary accrual but did not hold any on long term discretionary accrual.

This study aims to determine the effect of Return on Equity, leverage, and dividend policy on abnormal return. This type of research is quantitative research using secondary data. Methods of collecting data from this study using the method of documentation. The sample in this study is companies listed on the Indonesia Stock Exchange and LQ45 indexed in 2019-2021. The sample was selected by purposive sampling method and obtanined 28 samples. The test is carried out using multiple linear regression using SPSS 24. The results of this research show that Return on Equity, and leverage has no significant effect on abnormal return. Dividend policy has a significant effect on abnormal return. This study has limited research variabels and research years.

High levels of openness and responsibility in business operations constitute excellent corporate governance.  Companies can reduce the likelihood of engaging in harmful behaviors and the danger of financial difficulty by adopting a policy of strong corporate governance. The methodology of this study is quantitative descriptive research. Researchers frequently use quantitative descriptive research methodologies to describe or explain phenomena or features of a population or sample. This study discovered that financial hardship is negatively impacted by the factors leverage, credit risk, liquidity ratios, and good corporate governance. Liquidity, as determined by the Current Ratio, is inversely correlated with the severity of financial crises. Therefore, the results of this study support the claim that CR lessens financial stress.

Bond ratings are character symbols given by rating agencies to indicate the risk of a bond. This study aims to determine the effect of Leverage using debt to equity ratio (DER) calculations, Profitability using Return on Assets (ROA) calculations on Bond Ratings using calculations according to Bond Rating Interpretations in Financial Services Companies in the Banking Sector at PT. Pefindo for the 2017 – 2021 period used a purposive sampling technique to obtain 6 companies in a period of 5 years so that 30 samples were observed. The data analysis method used in this study is the panel data regression model. Based on the results of hypothesis testing, that Leverage has a negative effect and Profitability has no effect on Bond Ratings.

Research to better understand the real estate and plantation market in Indonesia, analyze the factors that affect returns on investment, and make policy recommendations that can improve efficiency and productivity in these areas. Combined quantitative research was conducted to investigate liquidity, leverage, and company size to determine the relationship between these variables. One factor that affects a business's value is its profitability, which can be measured from the profits generated by the company every year. If the company is very productive and profits increase, it will attract investors, and the value of the company will grow. Profitability is the ability to generate profits from sales or investments, while liquidity is the ability to pay short-term obligations on time. Leverage measures how well a company uses debt to finance its operations, and company size is the company's total market value.

In today’s modern era, the development of small and medium-sized enterprises (SMEs) must be able to innovate in order to attract the attention of consumers and maintain their efforts. Many UMKMs experienced a decline in sales and could not grow even bankrupt during the Covid-19 pandemic last year. These conditions make the UMKM perpetrators have to think to be able to survive for the sake of their efforts. The transition of offline shopping to online (digitalized) in modern times will make it easier for UMKM to expand marketing access. The role of digital technology has a significant impact on UMKM. Emerging technological paradigms leverage the potential of a stronger and more sustainable UMKM. Social media and e-commerce can be the sales container of UMKM offenders. The aim of the community empowerment program on UMKM in the Middle East is to provide support for digital marketing training as an effort to develop and expand the technology-based marketing network (digital). After doing this dedication, it is hoped that the UMKM perpetrators in the Middle Coral Coral will continue to synergize for the sustainability of UMKM and the development of the economy of the community.

Company Value is one of the company's goals to be achieved by maximizing the value of Shares. Company value is also one of the factors considered by investors when investing in the capital market. The company value of the food and beverage sub-sector for the last 5 years since 2017 has decreased significantly in 2019 to 2021. Firm Value is influenced by various factors such as: Managerial Ownership, Institutional Ownership, Profitability and Leverage. The existence of a research gap supported by the gap phenomenon makes further study of the factors that affect firm value still needed. This study aims to provide empirical evidence regarding the influence of Managerial Ownership, Institutional Ownership, Profitability and Leverage in food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2017-2021. The research population is all food and beverages on the Indonesia Stock Exchange (IDX). The research sample obtained as many as 57 observations through a purposive sampling method. Research using secondary data with analysis techniques using multiple linear regression analysis. The software tool used in the research is SPSS. The results of the study provide evidence of the influence of Managerial Ownership, Institutional Ownership and Leverage on Firm Value. However, there is also empirical evidence that Profitability has no effect on Firm Value. Meanwhile, simultaneously the variables of Managerial Ownership, Institutional Ownership, Profitability and Leverage affect Firm Value.

Penelitian ini memiliki tujuan mengetahui pengaruh Z-Score,Leverage,ROA,Firm Size Terhadap tax avoidance. Yang mana diketahui bahwa banyak sekali perusahaan-perusahaan melakukan penghindaran pajak yang mana ini bertujuan untuk menguntungkan perusahaan itu sendiri. Penghindaran pajak tidak selamanya ilegal atau dilarang ada juga penghindaran pajak yang legal dilakukan selama tidak melanggar undang-undang yang berlaku. Meskipun demikian terdapat banyak perusahaan yang melakukan indikasi penghindaran pajak, tak luput dengan perusahaan BUMN (Badan Usaha Milik Negara) yang meskipun di bawah naungan pemerintah masih ada dari pihak internal manajer melakukan praktek penghindaran pajak. Penelitian ini menggunakan data yang diambil di Annual Report dan laporan keuangan perusahaan Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia (BEI) periode 2011-2020.  Yang mana populasi dalam penelitian ini adalah perusahaan BUMN yang terdaftar di Bursa Efek Indonesia (BEI)  yaitu sebanyak 24 perusahaan BUMN. Teknik pengambilan sampel dilakukan dengan purposive sampling. Serta Penelitian ini menggunakan statistik deskriptif, uji asumsi klasik, dan pengujian menggunakan uji-f dan uji-t.

The purpose of this research is to find out and analyze the effect of capital management and leverage on firm value through profitability. This research belongs to the type of associative research, while the research approach uses quantitative. The population is Food and Beverage manufacturing sector companies listed on the IDX for 2018-2021. The sampling technique with purposive sampling, obtained a sample of 13 companies. Data analysis in this study uses Partial Least Square (PLS). The results showed that capital management had a significant negative effect on the profitability of Food and Beverage manufacturing companies, Leverage had a non-significant negative effect on the profitability of Food and Beverage manufacturing companies, Capital management had a significant positive effect on the value of Food and Beverage manufacturing companies, Leverage had a significant positive effect on Company value Food and Beverage manufacturing, Profitability has a significant effect on the value of Food and Beverage manufacturing companies. Capital management has a significant negative effect on firm value through profitability in Food and Beverage manufacturing companies. Leverage has no significant negative effect on firm value through profitability in Food and Beverage manufacturing companies.

Price Book Value adalah rasio yang digunakan untuk menilai apakah harga saham dari suatu perusahaan termasuk murah atau mahal. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Size, Return On Asset, Leverage dan Sales growth terhadap Price Book Value Pada Perusahaan Pertambangan Yang Terdaftar Di BEI baik secara parsial maupun simultan. Jenis penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian ini adalah sebanyak 34 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia, sampel pada penelitian ini menggunakan purposive sampling. Dan teknik analisis data dalam penelitian ini menggunakan statistik deskriptif. Dalam penelitian ini data diolah menggunakan program software SPSS. Adapun hasil dar hasil uji hipotesis pada penelitian ini untuk membuktikan bahwa secara parsial Size, Leverage, dan Sales Growth tidak berpengaruh dan  tidak signifikan terhadap price book value, dan untuk hasil uji - F membuktikan Size, Return on asset, Leverage dan Sales growth secara simultan berpengaruh signifikan terhadap price book value.

Ukuran keberhasilan suatu perusahaan adalah nilai perusahaan yang diwakili oleh harga saham. Tujuan dari penelitian ini adalah untuk menguji bagaimana perencanaan pajak, profitabilitas, dan leverage mempengaruhi nilai perusahaan. Dalam penelitian ini, logaritma total aset digunakan untuk menilai ukuran perusahaan, sedangkan ETR, ROE, dan PBV digunakan untuk mengukur profitabilitas dan nilai perusahaan. Penelitian semacam ini bersifat kuantitatif. Purposive sampling digunakan selama proses pengambilan sampel. Sampel dari 20 bisnis barang konsumsi yang terdaftar di Bursa Efek Indonesia untuk tahun 2017 hingga 2021 membentuk populasi penelitian sebanyak 75 perusahaan. Analisis regresi data panel dengan menggunakan program eviews 9 adalah teknik analisis yang digunakan. Berdasarkan hasil penelitian, Perencanaan Pajak berdampak negatif minimal dan tidak signifikan terhadap Nilai Perusahaan. Nilai Perusahaan dipengaruhi secara positif dan signifikan oleh profitabilitas. Leverage memiliki dampak yang merugikan tetapi kecil terhadap nilai perusahaan.

This research was conducted to analyze the effect of Liquidity, Profitability, Leverage and Operating Costs on Tax Aggressiveness in Transportation and Logistics sector companies listed on the Indonesia Stock Exchange for the period 2011 – 2021. The sampling technique used was purposive sampling so that the number of samples used in the study were 15 companies. The data analysis method in this study uses panel data regression analysis techniques. The results of this study indicate that Liquidity, Profitability and Leverage have a negative effect on Tax Aggressiveness. Meanwhile, operational costs have a positive influence on tax aggressiveness