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The purpose of this study is to determine the effect of Tax Planning, Profitability, Company Size on Earnings Management in property, real estate, and building construction sector companies in Indonesia Period 2016 -2021.This study uses descriptive research with a quantitative approach. The population in this study is 65 companies in the property, real estate and building construction sectors that have been and are still listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling and obtained a sample of 9 companies in the property, real estate and building construction sectors. The analytical method used is panel data regression analysis using Eviews version 12 software. In this study the dependent variable (Y) and the independent variable Earnings Management and namely tax planning (X1), profitability (X2) and company size (X3) as well as moderating variables. The results showed that tax planning and profitability had no effect on earnings management, while profitability and company size had a positive effect on earnings management.

The purpose of this study was to determine the Effect of Managerial Ownership, Board of Commissioners, Type of Industry and Company Age on Sustainability Reporting on Non-Financial Companies Listed on the Indonesia Stock Exchange. This study uses a quantitative approach. The population in this study are non-financial companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 Period. The sampling technique used purposive sampling technique and obtained a sample of 18 companies. The data analysis technique used is panel data regression analysis. The results of the study show that together the independent variables consisting of the influence of managerial ownership, the board of commissioners, industry type and company age have an effect on sustainability reporting.

Child development can be assessed from several indicators such as language, and social behavior. Nutritional status and mother's knowledge are supporting factors for children's language development. This study aims to identify the correlation between children's nutritional status and mother's knowledge about language stimulation with children's language development in Aisyiyah Bustanul Athfal VI Kindergarten, Kediri City. Using quantitative method with cross-sectional approach, this research was conducted in July 2023. The sample was selected by purposive sampling. Data collection techniques using questionnaires and Denver II instruments. Data analysis used Spearman's rho test and linear regression tests. We found that there was a significant relationship between mother's knowledge and children's language development (p=0.000) and there was no significant relationship between children's nutritional status and children's language development (p=0.332). The multivariate analysis showed that there was a significant relationship between both independent variables with children's language development (significant value F = 0.000). The conclusion obtained is that there is a simultaneously significant relationship between children's nutritional status and mother's knowledge with children's language development.

The purpose of this study is to determine the effect of corporate social responsibility, corporate image and competitive advantage on economic performance in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange. The research time period used is 4 years, namely the 2018-2021 period. The population of this study includes all state-owned companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 10 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 using the eviews 9.0. The results of this study indicate that Corporate Social Responsibility and Corporate Image have no effect on Economics Performance, while Competitive Advantage has an effect on Economics Performance.

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.

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.

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 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  

Entering the era of globalization, the advancement of innovation and competition in the business world is getting tougher. The capital market is the best way to maintain its reality in the business world. In Indonesia, there is capital market called the Indonesia Stock Exchange. In general, the value of the company is described by the development of the company’s share price in the capital market. The higher the stock price of a company, the higher the value of the company. Before investing their funds, investors perform a ratio analysis on the company’s ability to generate profits. This study aims to determine the effect of Return On Equity, return on aset, Debt to Equity Ratio, dan Current Ratio on Stock prices on the LQ45 index of the Indonesia Stock Exchange (IDX)for the 2015-2019 period, either simultaneously, partially, or dominantly. This study uses quantitative research methods. The research sample was 29 LQ45 manufacturing companies which were obtained by using a sampling technique,namely pusposive sampling. Data analysis was performed by multiple linear regression analysis. The result showed that partially the  Return On Equity, Return On Aset, dan Current Ratio variables had an effect, while the Debt to Equity Ratio variable had no effect on stock prices in manufacturing companies LQ45 Indonesia Stock Exchange (IDX). Simultaneously, the  Return On Equity, return on aset, Debt to Equity Ratio, dan Current Ratio variables have a significant effect on stock prices with an f table value of 2,43 and a significant level of 0,000 less than 0,05.

The large number of institutions in the English village of Pare means that The Benefit English Course institution must market its English language course institution services well. Promotion via Instagram social media can develop business and have an attractive influence on prospective new students. Decisions regarding prices will also determine the success of the course institution. Not only that, Word of Mouth also plays a big role in forming an effective marketing communication strategy for The Benefit English Course institution. The purpose of this research is to determine whether there is an influence that Social Media Instagram (X1), Price Perception (X2), and Word of Mouth (X3) have on students' decisions to choose The Benefit English Course (Y) course institution simultaneously. This research method used was quantitative using a sample of 139 students at The Benefit English Course during February - July 2022. The data was analyzed using a multiple regression analysis test with the equation Y = 3.683 + 0.230 X1 + 0.355 X2 + 0.301 Social Media Instagram (X1), Price Perception (X2), and Word Of Mouth (X3) have a positive relationship with purchasing decisions (Y). The results of the t test and F test also show that the significance value of the Social Media Instagram (X1), Price Perception (X2) and Word of Mouth (X3) variables is smaller than 0.050 and the R square value is 0.924 so it can be concluded that the Social Media Instagram variable ( X1), Price Perception (X2) and Word of Mouth (X3) have a significant influence on the Purchasing Decision (Y) Students of the Benefit English Course Course Institution and have an influence of 70.7%.    

The research was motivated by post-stay guest complaints regarding the decision to stay and one of the factors, namely brand image hotel. This research was conducted with the aim of exploring how far brand image can influence the decisions of guests who choose to stay at Four Points by Sheraton Batam. This research is quantitative and uses a causal associative method. The population that is the focus of the research is guests who have had the experience of staying at the Four Points by Sheraton brand. In this research, samples were taken from 98 respondents using the purposive sampling method. Our research instrument is a questionnaire designed with a Likert scale. The data obtained will be analyzed using SPSS version 26.00 software, and the results of the analysis will be presented in tabular form. Research results included brand image (X) at Four Points by Sheraton Batam in the good category with a percentage of 35.7%. Guest Decision to Stay (Y) at Four Points by Sheraton Batam in the good category 43.9%. Simple regression test with T test on variables brand image influences the guest's decision variables to stay at Four Points by Sheraton Batam. Variable F value brand image (X) has a simultaneous impact on the guest's decision to stay (Y) at Four Points by Sheraton Batam. Adj Value R square 0.796 means variabel brand Image 79.6% influence on guests' decision to stay at Four Points by Sheraton Batam and 20.4% impact from different variables.

The purpose of this study was to determine whether product quality and social media marketing instagram affect bouquet purchasing decisions at Barung Bouquet. The data collection procedures of this study are: Questionnaires and documentation. The data analysis technique is quantitative with multiple linear regression tests. The partial test results (T test) show that the variables of purchasing decisions and social media marketing instagram affect the decision to purchase a bouquet at Barung Bouquet. Meanwhile, the results of simultaneous testing (F test) show that the variables of product quality and social media marketing instagram affect the decision to purchase a bouquet at Barung Bouquet.

Loyalty is the most important aspect for a company to maintain its extension in order to maintain and attract other customers. One way that can be done in building customer loyalty is to establish good relationships with customers. Having loyal customers is the main goal of every company. This study aims to examine customer loyalty, segmentation,targeting and  positioning  on consumer loyalty to logo shop product plaza andalas Padang products. This research is a quantitative research, the population in this study is buyers from February to June as many as 277 buyers. The sample collection technique used in this study was Accidental Sampling, which is a sampling technique based on chance, or anyone who happens to meet a researcher who can be used as a sample using the slovin formula, the number of samples in this study was 100 people. Data analysis techniques using instrument tests, classical assumption tests, multiple regression analysis, and hypothesis testing. The results of this study indicate that product quality, testimonials, and endorsements have a positive and significant effect on consumer loyalty to logo shop product plaza andalas Padang products.

The purpose of this study is to determine the effect of Inventory Intensity 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 Inventory Intensity did not affect tax management. Capital Intensity Ratio has a positive effect on tax management. Inventory Intensity and Capital Intensity Ratio together have an effect on Tax Management.  

The purpose of this research is to determine the influence of Managerial Ownership, Institutional Ownership, and Independent Board of Commissioners on Company Value in Food and Beverage sub-sector Manufacturing companies listed on the Indonesia Stock Exchange (BEI). The research time period used was 5 years, namely the 2017-2021 period. The population of this research includes manufacturing companies in the Food and Beverage sub-sector listed on the Indonesia Stock Exchange (BEI) for the 2017-2021 period. The sampling technique uses purposive sampling technique. Based on the predetermined criteria, 12 companies were obtained. The number of samples for this research is 60 samples. The type of data used is secondary data obtained from the Indonesian Stock Exchange website. The data analysis technique used is moderate regression analysis supported by the Eviews 9.0 program. The research results show that Managerial Ownership has an influence on Company Value, while Institutional Ownership shows that together they have no influence on Company Value. Keywords Managerial Ownership, Institutional Ownership Company Value

This study aims to examine the effect of liquidity and profitability on firm value in companies listed on the Indonesia Stock Exchange (IDX). This research was conducted using secondary data obtained from the official website of the Indonesia Stock Exchange, namely www.id.co.id. The sample in this study amounted to 10 manufacturing companies in the industrial and chemical sectors in the 2018-2021 period. The method used in this research is purposive sampling method. The independent variables used in this study are Liquidity and Profitability, while the dependent variable used in this study is Firm Value. Data were analyzed using multiple linear regression test and firm value was measured using PBV, hypothesis testing was carried out by partial test (t test). The results of this study indicate that liquidity and profitability have an effect on firm value.    

The purpose of this study is to determine the effect of Good Corporate Governance, Profitability, Leverage, and Fixed Asset Intensity on Tax Avoidance in manufacturing companies. The research time period used is 5 years, namely the 2017-2021 period.          The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sampling technique used was purposive sampling. Based on the established criteria 47 companies were obtained. The ana;iytical method used is [ane; data regression  analysis using Eviews 12.            The results show that Institutional Ownership and Leverage had no effect on Tax Avoidance, Audit Committee, Profitability, Fixed Asset Intensity, and Fixed Asset Intensity with Tax Avoidance.   .

This study examined the effectsl of workload, stress, job appraisal, professionalism, and skills on employee performance among workers at PT Paragon Technology and Innovation. Using the Yamane formula and purposive sampling methods, a total of 75 individuals were found. Workload lhas a strongl favorable impact lon employee performancel, citing SPSS data. lWork stress has al considerable beneficial impact on employee performance, as demonstrated by the computed lt value ofl 3.901 lwith la significance value ofl 0.001 <0.05.l This suggests that lH1 is acceptedl. The calculated t lvalue ofl 3.361 indicates that H2 is rejected. H3 is approved since lthe regression coefficient value of 3.383 (positive)l and the lsignificance value of 0.001l<0.05 show that work appraisals significantly improve employee performance. H4 is rejected, according to lthe regression coefficient value ofl 1.348 l(positive)l and lthe significance value ofl 0.182 > 0.05. The computed F value of 21.812, lwith a significance valuel of 0.000 > 0.05, indicates that lH4 is acceptedl; work evaluation, lprofessionalism, andl talents all positively impact employee performance at the same time. This demonstrates that skills significantly improve worker performance. At 3.343, the regression coefficient is positive and has a significance level lof 0.001 < 0.05l.    

This study aims to examine the effect of emotional quotient, spiritual quotient, learning behavior and teaching methods of lecturers on the level of understanding of student accounting. This research was conducted on undergraduate students of the Accounting Study Program, Faculty of Economics at Islamic University of Majapahit and STIE AMM Mataram. This type of research is associative quantitative research. The population used in this study were all accounting study program students, totaling 1.460 respondents. The sample used was 100 respondents with Slovin formula as the sampling  technique. Data collection techniques using a questionnaire, with a Likert scale as a measuring tool. Data analysis in this study was linear regression analysis with the help of SmartPLS version 3.0 software. The results of this study indicate that emotional intelligence has no significant positive effect on the level of understanding of accounting, spiritual intelligence has a significant positive effect on the level of understanding of accounting, learning behavior has a significant positive effect on the level of understanding of accounting. accounting, lecturer teaching methods have no significant positive effect on the level of understanding of accounting.