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This study aims to analyze the effect of the Current Ratio (CR), Return on Assets (ROA), and Debt to Equity Ratio (DER) on Company Value in banking companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The research uses a quantitative approach with secondary data obtained from 27 out of 46 banking companies selected through purposive sampling. Data analysis was conducted using panel data regression with Eviews 10, supported by several classical assumption tests including normality, multicollinearity, and heteroscedasticity tests. Further analyses include multiple linear regression, t-tests, F-tests, and the Adjusted R² to evaluate the overall model fit. The partial test results show that the Current Ratio has a significant positive effect on Company Value, indicating that higher liquidity strengthens market perception of firm performance. Meanwhile, Return on Assets does not show a significant effect, suggesting that profitability alone is not a determining factor for firm valuation in the banking sector during the observed period. The Debt to Equity Ratio demonstrates a significant positive effect, implying that investors consider leverage an important indicator in assessing banking performance. Simultaneously, all three variables significantly influence Company Value. These findings highlight the importance of liquidity and leverage in shaping investor appraisal of banking companies in Indonesia.

Indonesia ranks second as the world’s largest fishery-producing country. However, this potential contrasts with the relatively small and stagnant contribution of fishery exports to the GDP each year when compared to other export commodities in the agricultural sector. This study aims to determine the export competitiveness of fisheries and the effect of Indonesia’s GDP, the GDP of destination countries, Indonesia’s population growth rate, the population growth rate of destination countries, and economic distance simultaneously and partially on the value of Indonesia’s fishery exports to 20 destination countries. This research uses panel data, consisting of cross-section and time series data for the period 2018–2022. The data analysis technique employs panel data regression with the assistance of the Eviews-12 analysis tool. The results show that Indonesia’s GDP, the GDP of destination countries, Indonesia’s population growth rate, the population growth rate of destination countries, and economic distance simultaneously have an effect on Indonesia’s fishery exports. The population growth rate of destination countries has no effect on fishery exports, while economic distance has a significant negative effect on Indonesia’s fishery exports.

This research is motivated by the dynamics of the layer chicken egg supply in Tabanan Regency. The purpose of this study is to analyze the factors that have the effect on the supply of layer chicken eggs, particularly the policy of banning the use of Antibiotic Growth Promoters (AGP), the number of layer chicken breeders, and the selling price of layer chicken eggs. The research method used is quantitative analysis with a multiple linear regression approach, using primary data obtained through questionnaires distributed to 101 layer chicken farmers in Tabanan Regency and analyzed with the assistance of EViews 12 software. The results show that the policy variable of banning the use of AGP has a negative and significant effect on the supply of layer chicken eggs. In contrast, the number of layer chicken breeders and the selling price of layer chicken eggs have a positive and significant effect on the supply. The coefficient of determination (R²) value of 0,316 indicates that the three independent variables are able to explain 31,6% of the variation in the supply of layer chicken eggs, while the remaining variation is affected by other factors outside the research model.

Green accounting procedures have been adopted by numerous companies in response to the growing global focus on environmental responsibility. Nonetheless, monetary instability is still a major obstacle that can reduce productivity in Indonesia's manufacturing sector. The purpose of this research is to analyze industrial businesses listed on the Indonesia Stock Exchange from 2019 to 2023 and see how green accounting, financial crisis, and earnings management affect financial performance. The population in this study consists of 68 industrial sector companies, with a sample of 7 companies selected through purposive sampling based on 4 criteria. We used EViews software and Moderated Regression Analysis (MRA) for a quantitative approach. First, financial distress has a significant impact on financial performance. Second, green accounting has a significant positive effect on financial performance. Third, earnings management does not moderate the relationship between financial distress and financial performance. Fourth, earnings management does not moderate the relationship between green accounting and financial performance. With an Adjusted R-Square value of 79.73%, the study model has a high level of explanatory power. It may be used to explain the majority of the variation in financial performance. This shows that the constructed model is applicable and fits the empirical data well. Transparent reporting and real sustainability initiatives are still vital for improving company results, according to these results, as profits management methods do not change the impact of environmental and financial variables, which are important drivers of performance.

The size of the company as a moderator in defining the correlation between capital structure, profit, and firm value is the focus of this study. Adopting a quantitative associative approach, this research focuses on the non-cyclical consumer sector registered on the Indonesia Stock Exchange (IDX) for the period 2020–2023. Of the 125 companies, 73 were purposively selected to create the research sample, yielding 292 observations after excluding entities with incomplete data and those with special monitoring status. The authors gathered secondary data from audited yearly financial reports through the IDX portal and corporate websites. The analysis used quasi-moderation techniques by combining independent variables, moderation, and interaction in a single regression model, processed through EViews 13. The research results show that capital structure has a significant positive impact on firm value, while profitability has no significant impact. Firm size has been shown to affect the relationship that exists between capital structure and firm value, but it does not moderate the association between profitability and firm value. These findings confirm that leverage’s effectiveness in increasing firm value is independent of company size and that profitability is not a primary determinant in this context. This research provides empirical evidence to advance capital structure theory and to inform executives’ strategic financial decisions and investors’ evaluations of corporate outlooks.

Taxes are a primary source of government revenue and play a crucial role in economic development. However, tax avoidance practices are still widely practiced by companies, including in the mining sector, which has significant potential to generate state revenue. This study aims to examine the influence of financial distress, corporate governance (independent commissioners and audit committees), and institutional ownership on tax avoidance in mining companies listed on the Indonesia Stock Exchange for the 2020–2023 period. The study population consisted of 83 companies, and through purposive sampling, 61 companies were selected, with a total of 244 observations. The analysis used panel data regression with the help of Eviews 25. The results indicate that financial distress and institutional ownership have a positive effect on tax avoidance, while independent commissioners and audit committees have a negative effect on tax avoidance. These findings suggest that a company's financial condition and ownership structure play a significant role in determining tax avoidance policies.

Every year, companies are required to prepare financial reports that include information on their financial condition, performance, and cash flow. This report demonstrates management's accountability for the resources they manage. One of the most important elements in this report is profit. This profit figure is closely monitored by report users, as it is considered a key measure of management's achievements and performance. However, in their financial management, manufacturing companies often face problems related to earnings management practices. Earnings management is an attempt by company management to manipulate or arrange financial reports, especially profits, for specific purposes. This practice can be carried out to demonstrate better financial performance, meet market targets, or reduce tax burdens. The purpose of this study is to determine the determinants of earnings management, such as intellectual capital, inflation, and third-party funds. This study utilizes information taken from the financial reports of manufacturers listed on the Indonesia Stock Exchange (IDX) using a purposive sampling method that meets the exploratory steps. This research period was taken over three years, with 78 observations used from 26 manufacturing companies. This research method used Eviews 12 with secondary data types. The results of the study show that there is a positive influence between intellectual capital on profit management, and there is no influence of inflation on profit management, and third party funds do not have a significant influence on profit management..

This study aims to identify: 1) The effect of halal certification on the perceptions of students of the Islamic Economics program at IAIN Pontianak regarding Pro-Israel products. 2) The effect of the product on the perceptions of students of the Islamic Economics program at IAIN Pontianak regarding Pro-Israel products. 3) The effect of religiosity on the perceptions of students of the Islamic Economics program at IAIN Pontianak regarding Pro-Israel products. The method used in this research employs a quantitative method. Data collection was conducted through the distribution of questionnaires to respondents. The data analysis used is panel data, and the hypothesis testing uses the coefficient of determination (R2), partial (t-test). The data used by the researcher is primary data that is then processed into secondary data, which includes halal certification, products, religiosity, and student perceptions. Data testing was also conducted with the help of SPSS 25 and Eviews 12 applications. The results of this study show: 1) The halal certification variable has a significant partial effect on student perceptions, as indicated by a t-statistic value of 1.6157 and a probability (p) of 0.0190. 2) The product variable has a significant partial effect on student perceptions, as indicated by a t-statistic value of 0.481082 and a probability value of 0.0314 < 0.05. 3) The religious variable has a significant partial effect on student perceptions, as indicated by a t-statistic value of 6.9607 and a probability of 0.000 < 0.05.

The purpose of this research is to examine and ascertain how capital structure and growth affect company value in FBM KLCI businesses listed on Bursa Malaysia between 2019 and 2023, dividend policy being used as a moderating factor.  The study's sample consists of 16 FBM KLCI firms that were listed on Bursa Malaysia between 2019 and 2023.  The secondary data utilized was gathered from Bursa Malaysia's website and financial statement documentation studies.  Descriptive analysis, panel data regression analysis, MRA, traditional assumption testing, and hypothesis testing are among the data analysis methods used.  Eviews Version 13 was used to process the data for this investigation.  According to the study's findings, for the 2019–2023 timeframe, capital structure significantly and favorably affects company value in FBM KLCI businesses listed on Bursa Malaysia.  In these businesses, growth has no bearing on firm value.  In FBM KLCI businesses listed on Bursa Malaysia for the 2019–2023 timeframe, both the correlation between capital structure and company value and the effect of growth on firm value are unaffected by dividend policy.

Auditor switching is very important for companies because it maintains the independence of auditors and has objectivity in assessing the fairness of the company's financial statements and maintaining public trust.  This study aims to determine the role of company growth in moderating the relationship between audit report lag and public ownership to auditor switching. This research was conducted using quantitative methods and the data source used, namely secondary data taken from the Indonesia Stock Exchange in the form of annual financial statements. The population in this study is 70 companies in the infrastructure sector in 2019 – 2023. The sampling technique used is purposive sampling. The sample in this study is 21 companies with a total of 105 sample data. The data analysis technique used in this study is logistics regression using the Eviews version 12 application. The results of this study show that simultaneously Audit Report Lag and Public Ownership have an effect on Auditor Switching. While partially Audit Report Lag has no effect on Auditor Switching, Public Ownership has no influence on Auditor Switching. The role of Company Growth is able to moderate the relationship between Audit Report Lag and Auditor Switching. The role of Company Growth is not able to moderate the relationship between Public Ownership and Auditor Switching.  

This study aims to: (1) identify and analyze the development of Third Party Funds (DPK), inflation, savings interest rates, Gross Regional Domestic Product (GRDP) at constant prices, and regional expenditure across Indonesian provinces during 2019–2023; and (2) examine the influence of inflation, savings interest rates, GRDP at constant prices, and regional expenditure on Third Party Funds in the same period. The research employs panel data regression analysis using EViews 12 for data processin.The results show that (1) the highest average growth of Third Party Funds (DPK) was recorded in South Kalimantan (11.89%), while the lowest was in Banten (-10.87%). The highest average inflation occurred in East Java (3.7%) and the lowest in Papua (2.1%). The savings interest rate peaked in 2019 at 1.17% and declined to its lowest level in 2022 at 0.37%. The highest GRDP growth was found in North Maluku (16.41%) and the lowest in West Papua (1.16%). Similarly, North Maluku also recorded the highest regional expenditure growth (14.08%), while West Papua experienced the lowest (-17.24%), reflecting economic disparities across regions in Indonesia. (2) The regression analysis reveals that GRDP at constant prices and regional expenditure have a significant and positive effect on Third Party Funds, while the savings interest rate has a significant and negative effect. In contrast, inflation shows no significant effect on Third Party Funds.

The industrial sector plays a crucial role in driving Indonesia’s economic growth, yet it also faces challenges in optimizing capital structure and shareholder value. One key financial policy that reflects managerial decisions and investor perceptions is the dividend payout ratio, which may influence a firm’s cost of equity. This study aims to examine the effect of the dividend payout ratio on the cost of equity among industrial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. The research problem arises from inconsistent empirical evidence regarding whether higher dividend payments reduce or increase the cost of equity. Using a quantitative approach, secondary data were collected from annual financial reports, and samples were selected through purposive sampling, yielding 162 valid observations. Linear regression analysis was performed using EViews 13 software. The findings reveal a negative and statistically significant relationship between the dividend payout ratio and the cost of equity. The study concludes that higher dividend payouts can lower firms’ cost of equity, supporting the signaling theory.

This study aims to analyze the effect of the distribution of Zakat, Infak, and Sadaqah (ZIS) funds, economic growth, unemployment rate, and Regional Original Revenue (PAD) on the poverty rate in West Sumatra Province during the period 2020–2024. The data used are secondary data obtained from BAZNAS, BPS, and the Directorate General of Fiscal Balance (DJPK), covering 12 regencies/cities in West Sumatra Province. This study employs panel data regression analysis using EViews 12 software to examine the relationships among the variables. The results indicate that, partially, the distribution of ZIS funds and PAD have no significant effect on the poverty rate. In contrast, economic growth and unemployment rate have a negative and significant effect on the poverty rate. Simultaneously, all four independent variables are found to have a significant influence on the poverty rate. The coefficient of determination (Adjusted R²) is 0.123, indicating that 12.30% of the variation in the poverty rate can be explained by the variables in the study, while the remaining 87.7% is influenced by factors outside the model. The study provides policy implications suggesting that optimizing ZIS management, promoting inclusive economic growth, expanding employment opportunities to reduce unemployment, and utilizing PAD more effectively are crucial strategies for local governments and relevant institutions to effectively reduce the poverty rate in West Sumatra.

This study aims to examine the effect of financial ratios on financial distress in transportation and logistics sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. The research employed a documentation method by collecting secondary data from the companies’ financial statements within the observed period. The financial ratios analyzed include profitability, liquidity, leverage, and activity. The level of financial distress was measured using the Altman Z-Score method. The sample was selected using a purposive sampling technique, consisting of 22 companies observed over six years. Data analysis was conducted using panel data regression with the assistance of EViews 12, with the selected model being the Fixed Effect Model (FEM). The partial test results indicate that profitability, liquidity, leverage, and activity ratios do not have a significant effect on financial distress. However, the simultaneous test results show that the four variables together significantly affect financial distress. These findings suggest that financial ratios cannot serve as a single indicator in assessing a company’s financial distress. Nevertheless, when used collectively and combined with the Altman Z-Score measurement, they can provide a more accurate assessment of a company’s financial distress condition.

This study aims to analyze the effect of dividend policy and profitability on shareholder wealth in companies listed in the High Dividend 20 Index on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The research adopts a quantitative approach using secondary data obtained from the official IDX website (www.idx.co.id ).The population includes all issuers in the High Dividend 20 Index during the research period, and purposive sampling was applied to select 12 companies as the final sample. Data analysis techniques involved classical assumption testing, multiple linear regression, and hypothesis testing to determine the influence of independent variables on shareholder wealth. The statistical analysis was performed using EViews 12 Student Version software.The findings reveal that the Dividend Payout Ratio (DPR) does not have a significant effect on shareholder wealth, implying that dividend distribution is not the main factor influencing investor value in the observed companies. In contrast, Return on Assets (ROA) demonstrates a significant positive effect, which highlights the importance of profitability in driving shareholder wealth. These results suggest that investors may place greater emphasis on a company’s ability to generate earnings rather than its dividend distribution policy when assessing firm value. The study contributes to the literature on dividend policy and corporate performance by providing evidence from the Indonesian capital market, particularly within firms that consistently distribute high dividends.

This study aimed to determine and analyze the influence of financial ratios on profit changes in telecommunications companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The financial ratios used in this study encompass four main groups: liquidity ratios, solvency ratios, activity ratios, and profitability ratios. This study employed a quantitative approach with an associative nature because it attempted to examine the relationship and influence between these financial variables on profit changes. The population in this study comprised all telecommunications companies listed on the IDX, while the sample selection was conducted using a purposive sampling technique with specific criteria, resulting in 15 eligible companies. The research data were then analyzed using panel data regression using EViews 12 software, with the best model selected being the Random Effect Model (REM). The results showed that simultaneously, liquidity, solvency, activity, and profitability ratios significantly influenced profit changes, thus concluding that the company's overall financial performance plays a significant role in determining the dynamics of profit generated. However, partial test results showed that the influence of each ratio was different. The solvency ratio has a significant negative effect on profit changes, indicating that the higher a company's debt level, the greater the risk of profit decline. Conversely, the profitability ratio has a significant positive effect, confirming that a company's ability to generate net profit is a major factor in increasing profit changes. Meanwhile, the liquidity ratio and activity ratio were not shown to have a significant effect on profit changes, indicating that short-term liquidity and operational efficiency are not sufficient to be the primary determinants in driving profit changes in the telecommunications sector.  

This study examines the connection between the growth of tourism and the income generated locally in the Special Region of Yogyakarta, focusing on the period before and after the operation of Yogyakarta International Airport in 2019. The research problem lies in understanding whether the expansion of transportation infrastructure has altered the determinants from Regional Own-Source Revenue (PAD), especially derived from the tourism sector. The objective is to analyze the influence of tourist numbers, tourist attractions, labor force participation rate (LFPR), and the number of restaurants on PAD across five districts/cities. The study employs panel data regression using data from 2013–2024 and the EViews 12 statistical tool. The findings reveal that the amount of tourists consistently exerts a positive and substantial impact on PAD in both periods, though its magnitude declined after the airport’s operation. Tourist attractions, however, became positively and significantly associated with PAD only in the post-airport period, suggesting a stronger role of destination availability in revenue generation. In contrast, LFPR and the total of restaurants show no significant effect on PAD during either period. These findings highlight a structural shift in PAD sources, with tourism remaining relevant but gradually overshadowed by other emerging sectors such as logistics after the airport’s establishment. The study concludes that while the airport contributed to diversifying economic activity, local governments should optimize tourism potential in parallel with new growth sectors to sustain balanced revenue generation

This study aims to analyze the factors influencing the success of development in Kesiman Kertalangu Village. The factors examined include village institution revenue, labor force, investment, and community participation. Development, in general, can be defined as efforts to enhance the productivity of resources owned by a region, such as natural resources, human resources, and financial resources. However, development in Kesiman Kertalangu Village faces challenges, namely changes in economic structure and land use conversion, which impact the regional development. This research employs a quantitative approach with multiple linear regression analysis to examine the relationship between independent variables (village institution revenue, labor force, investment, and community participation) and the dependent variable (village development success). The data used are secondary time series data collected annually from 1995 to 2024. Data were gathered through literature review by obtaining information from credible official sources, including government agencies, the Central Bureau of Statistics, and the Kesiman Kertalangu Village Office. Data analysis was conducted using Eviews 12 software. The results indicate that village institution revenue, labor force, investment, and community participation simultaneously have a significant effect on the success of development in Kesiman Kertalangu Village. Moreover, labor force, investment, and community participation have a positive and significant partial effect on development success, while village institution revenue has a positive but not significant partial effect. The findings also reveal that investment is the most dominant factor influencing the success of development in Kesiman Kertalangu Village. Theoretically, the finding that investment has a dominant influence on the success of Kesiman Kertalangu Village development strengthens the Solow growth model, Robert Chambers' participatory theory, and Amartya Sen's capacity building concept. Practically, the research results provide strategic direction for village governments and stakeholders in designing participation- based development policies, increasing fiscal capacity, and empowering local workers.

This study investigates the influence of economic growth, investment, and minimum wage on the open unemployment rate across districts and cities in East Kalimantan Province. The research employs a quantitative descriptive approach with panel data regression analysis, processed using EViews 13 software. Model selection was carried out through the Chow and Hausman tests, which identified the Fixed Effect Model (FEM) as the most appropriate estimation technique. The study utilizes secondary data from 2018 to 2024, obtained from the Central Bureau of Statistics (BPS) and the Investment and One-Stop Integrated Service Office of East Kalimantan Province. The empirical findings demonstrate that economic growth exerts a negative and statistically significant impact on the open unemployment rate, indicating that higher economic growth effectively contributes to reducing unemployment in the region. Foreign Investment (PMA) is found to have a negative but insignificant effect, suggesting that inflows of foreign capital alone do not directly translate into job creation unless accompanied by supporting policies and local labor absorption capacity. In contrast, Domestic Investment (PMDN) shows a positive yet statistically insignificant relationship with unemployment, reflecting the possibility that domestic investments may not always generate sufficient employment opportunities in the short term due to structural constraints or sectoral imbalances. Furthermore, the minimum wage variable has a negative and significant effect on the open unemployment rate, implying that increases in the regional minimum wage can stimulate greater employment absorption and improve labor market conditions. Overall, the results highlight the importance of fostering sustained economic growth and designing investment policies that are more labor-intensive to optimize employment creation. Additionally, the findings emphasize the strategic role of minimum wage policy in supporting job opportunities while safeguarding workers’ welfare.

This study aims to examine and analyze the influence of fundamental factors represented by the current ratio, return on equity, and debt-to-equity ratio, as well as trading volume and market value added variables on the stock prices of industrial sector companies listed on the Indonesian Sharia Stock Index (ISSI) during the 2020–2024 period. This study uses a quantitative approach with secondary data obtained from published financial reports and stock market data. The study population includes all industrial sector companies listed on the ISSI, while the sampling technique used is purposive sampling with certain criteria, resulting in 12 companies as research samples with an observation period of five years. The data analysis method used is panel data regression with the help of Eviews 13 software. The results show that partially the current ratio, debt-to-equity ratio, and trading volume have a significant effect on stock prices, indicating that the level of liquidity, capital structure, and trading activity play an important role in determining stock value in the market. Conversely, return on equity and market value added do not have a significant effect on stock prices, indicating that equity-based profitability and market value added are not always the main considerations for investors in this sector. Simultaneously, the current ratio, return on equity, debt to equity ratio, trading volume, and market value added have a significant effect on stock prices, which means that a combination of fundamental factors, market activity, and investor assessments can collectively influence stock price movements of industrial sector companies in the ISSI.