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The trust of investors to invest their shares in a company is one of the strong spears for the survival of a company. Investors often look at the company's financial statement information as a consideration for decision making in investing their shares, whether the shares given to the company will produce or too many risks and losses. The purpose of this study was to determine the significance of the effect of company size, profitability and leverage on firm value. This type of research is a case study on food and beverage companies listed on the Indonesia Stock Exchange. The company population was 24 companies with a sample of 15 companies using purposive sampling technique. Data collection using documentation and literature study.  The data analysis technique uses multiple linear regression methods, t test, F test and coefficient of determination. The results showed that company size has a significant effect on firm value with a negative regression coefficient value so that the higher the company size, the company value will decrease. Profitability (ROE) has a significant effect on firm value with a positive regression coefficient value, meaning that the better the company's profitability, the company's value will also increase. Leverage (DER) has no effect on firm value with a negative regression coefficient value so that the higher the leverage, the company value will decrease.

This research aims to determine the effect of liquidity, leverage and audit quality on audit report lag in transportation and logistics sector companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. This research data was obtained through each company's website. This research is a type of causative research. The population in this research is all transportation and logistics companies listed on the Indonesia Stock Exchange. The sampling technique uses purposive sampling. The number of samples in this research was 21 samples. The research results show that: (1) liquidity has a negative and significant effect on audit report lag, (2) leverage has no significant effect on audit report lag, (3) audit quality has no significant effect on audit report lag, and (4) liquidity, leverage , and audit quality together have a significant effect on audit report lag.    

Companies with good performance are able to achieve the goals the company wants to achieve, namely maximizing profitability or company value. This goal can be achieved by increasing profitability within a company. The aim of this research is to determine the influence of liquidity, leverage, audit committee and inventory turnover on profitability in Consumer Cylicals sub-sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period with a sample of 62 companies obtained through the purposive sampling method. The results of research using multiple linear regression analysis found that: (1) Liquidity, Audit Committee and inventory turnover have a positive and significant effect on profitability. (2) Leverage have a negative and significant effect on profitability.  

To be able to reduce corporate tax payments, it is necessary to conduct an evaluation of tax management. Companies can exercise tax aggressiveness to minimize their tax burden without going against existing government policies. This study aims to examine the influence of capital intensity and leverage on tax aggressiveness. The population of this study is companies in the consumer goods industry sector listed on the Indonesia stock exchange for the 2020-2023 period. In collecting samples using the purposive sampling method, then there were 108 samples obtained. The research data used is secondary data in the form of annual financial reports from sample companies. The data analysis methods are classical assumption tests and hypothesis tests.   The results showed that the capital intensity variable had a significant influence on tax aggressiveness, while the leverage variabel has an influence but not significantly on tax aggressiveness.

This research aims to explore the role of digital marketing as a catalyst for change in building resilience among pesantrens in the digital era. A qualitative method was employed with a case study approach on pesantrens in Banyuwangi that have adopted digital marketing strategies. Data were collected through in-depth interviews with pesantren managers, document analysis, and direct observation of social media content and websites of the pesantrens. Thematic and descriptive analyses were used to understand digital marketing strategies, the impact of content marketing, and the use of social media in building pesantren communities. The findings indicate that effective digital marketing enhances pesantren visibility, community engagement, and student participation in online education programs. Content marketing strategies play a crucial role in conveying Islamic educational values and strengthening pesantren identities, while social media facilitates closer interaction between pesantrens and their communities. These findings provide insights into how pesantrens can strategically leverage digital technology to remain relevant and competitive in the evolving digital era.

This research aims to determine the influence of Loan Deposit Ratio (LDR), Liquidity Reserve Requirement Ratio (LRRR), Leverage, and Company Size on Window Dressing. The independent variables in this research are Loan Deposit Ratio (LDR), Liquidity Reserve Requirement Ratio (LRRR), Leverage, and Company Size. The dependent variable in this research is Window Dressing. This research uses secondary data obtained from the company's annual financial reports and quarterly reports, accessed via the website www.idx.co.id. The population in this study was 46 conventional general banking companies listed on the Indonesia Stock Exchange for the 2018-2022 period. Determining the sample for this research used purposive sampling based on certain criteria and obtained a sample of 40 conventional general banking companies. The data analysis technique was carried out using multiple linear regression using SPSS tools. The independent variables in this research are Loan Deposit Ratio (LDR), Liquidity Reserve Requirement Ratio (LRRR), Leverage, and Company Size. The results of this research are that company size influences Window Dressing. Meanwhile, Loan Deposit Ratio (LDR), Liquidity Reserve Requirement Ratio (LRRR), Leverage have no effect on Window Dressing

Tax aggressiveness is a company's effort to reduce the tax burden. The reduction in taxes was due to differences in interests between companies and the government. This study aims to determine the effect of return on asset, leverage, capital intensity, and company size on tax aggressiveness. This study uses agency theory. This theory relates to the relationship between principal and agent. This type of research is quantitative using secondary data sources in the form of annual financial reports through the Indonesia Stock Exchange (IDX). The population used in this study were property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2018-2022 as many as 53 companies. The sampling technique in this study used purposive sampling with 3 specified research criteria so that a sample size of 12 companies was obtained with 60 data obtained. The data analysis technique used was multiple linear regression analysis using the SPSS version 24 application program. The results of the study showed that partially leverage, capital intensity and company size had a significant effect on tax aggressiveness, while return on assets did not have a significant effect on tax aggressiveness. To get better results in subsequent research, the population can be expanded to include more samples and other variables such as liquidity and corporate social responsibility can be used

This study aims to determine the effect of Profitibality, Leverage, Sales Growth, and Inventory Intensity on Tax Avoidance in property and real estate sector companies listed on the Indonesia Stock Exchange for the 2019 – 2023 period of 93 companies. The data used in this study were obtained from financial statement data and annual reports. The population in this study are property and real estate sector companies listed on the Indonesian Stock Exchange. The sampling technique used was purposive sampling method and obtained 220 sample data from 44 companies. The analysis technique used in this study is multiple linear regression analysis using the Statistical Package for the Social Sciences (SPSS) version 22. The results of this study indicate that profitability and Leverage have a negative and Significant effect on Tax Avoidance, while Sales Growth and Inventory Intensity has no effect on Tax Avoidance.

Corporate value is an important concept for investors in evaluating the overall performance of a company for shareholders and other stakeholders. The value of a company that is proxied to the stock price makes the company try to maximize the value of the company by maximizing the stock market price. The company's value also takes into account external factors that affect the company's performance. These are such as market conditions, industrial competition, and government regulations. The purpose of this study is to determine the influence of leverage, profitability, and investment opportunity set, on the value of companies with dividend policy as a moderator. The population of this study is 719 non-financial companies listed on the Indonesia Stock Exchange in 2019-2022. The selection of samples in this study was carried out using the purposive sampling method so that the number of samples in this study amounted to 204 samples. The data analysis technique uses Moderated Regression Analysis (MRA). The results of the study show that partially the variables of leverage, profitability, and investment opportunity set affect the company's value. Meanwhile, the interaction between the variables of disclosure of leverage, profitability, investment opportunity set and dividend policy variables shows that leverage, profitability, and investment opportunity set are not able to moderate the influence of leverage, profitability, and investment opportunity set on the value of companies in non-financial companies listed on the Indonesia Stock Exchange for the 2019-2022 period.

Stock returns are the results obtained from stock investments. Financial performance is said to have a big influence on stock returns, therefore it is necessary to pay attention to information and carry out an analysis of the condition of the company's financial statements using financial ratios. The aim of this research is to determine the influence of Liquidity, Leverage, Activity and Profitability on stock returns both partially and simultaneously. The company population in this study was 15 companies and 65 samples, using secondary data and purposive sampling techniques with the results of annual financial reports of manufacturing companies in various industrial sectors listed on the BEI for the 2018-2022 period. Data analysis in this research uses descriptive analysis, classical assumption tests consisting of data normality tests, multicollinearity tests, autocorrelation tests and heteroscedasticity tests, multiple regression tests and hypothesis tests consisting of t tests, F tests and coefficient of determination tests. Based on the results of this research, it shows that liquidity and leverage have a significant effect on stock returns. Activity and profitability have no effect on stock returns. And Liquidity, Leverage, Activity and Profitability simultaneously have a significant effect on stock returns.

Working capital is to finance the company's daily operations, such as paying salaries, buying raw materials, paying transportation, paying debts, paying electricity accounts, and paying other costs. The purpose of this study is to analyze the behavior of data on profitability, liquidity, and leverage variables on working capital. Quantitative methods emphasize aspects of measurement and calculation. The manufacturing company used a research method, namely purposive sampling. The data used is secondary data sourced from the statement of financial position and profit and loss in the company's annual report. This study was conducted to determine whether each independent variable affects the dependent variable. The results of this study indicate that Profitability, Liquidity, and Leverage together (simultaneously) have a significant effect on Working Capital. Based on the results of partial panel data analysis, the Profitability variable has a negative effect on Working Capital. The Liquidity variable has a positive and significant effect on Working Capital. Leverage variable has a negative effect on Working Capital.    

This study examines the multifaceted impact of financial inclusion on industrial societies, focusing on its role in economic growth, social equity, digital transformation, and industrial development. Using a mixed-method approach combining systematic literature review and case studies from five industrial countries (Germany, South Korea, the United States, China, and Brazil), we analyze the mechanisms through which financial inclusion influences societal outcomes. Our findings reveal that financial inclusion significantly contributes to economic growth, with a 10% increase in inclusion indicators associated with a 0.2-0.7% rise in GDP growth rates. Moreover, we identify synergistic effects between financial inclusion and digital transformation, notably in mobile banking adoption. The study also highlights persistent challenges, including urban-rural divides and gender disparities in financial access. Cross-cutting themes emerge, emphasizing the importance of integrated policy approaches, regulatory innovation, and public-private partnerships in advancing financial inclusion. These insights offer valuable guidance for policymakers and financial institutions in designing effective strategies to leverage financial inclusion for sustainable and equitable economic development in industrial contexts.

Corporate Social Responsibility Disclosure (CSRD) has an important role for companies, because companies live in the midst of society. Each company has different factors that influence social responsibility disclosure even though the company is still in the same type of business. This research is intended to determine company characteristics that influence corporate social responsibility disclosure (CSRD) in the annual reports of companies in the Food and Beverage sector. The aim of this research is to find out whether company size as proxied by (SIZE), profitability as proxied by (ROA), and leverage as proxied by (DER) have an effect on CSRD. The sample used was 16 companies from 33 companies taken using purposive sampling technique. The results of this research are that there is a significant negative effect on company size, which is proxied by SIZE, on CSRD, profitability, which is proxied by ROA, and leverage, which is proxied by DER, has no effect on CSRD. And simultaneously company size, profitability and leverage influence CSRD in Food and Beverage sector companies listed on the Indonesia Stock Exchange in 2016 - 2020.

This study was conducted to analyze profitability, company age, leverage, and company size on company value. This research was conducted at property and real estate companies listed on the Indonesia Stock Exchange for the period 2019-2023. The method of determining the sample in this study using purposive sampling method with a sample of 25 property and real estate companies that met the sample criteria. This study uses multiple linear regression analysis techniques and uses the SPSS version 22.0 statistical test tool. The results of this study indicate that the variables profitability and company size have a positive effect on company value, company age has a negative effect on company value, and leverage has no effect on company value.    

Information technology continues to evolve over time, and this development can be leveraged across various organizational sectors. CV. Warajaya Solve Techindo, an IT Solution company, relies heavily on the implementation of information technology to support its business processes. With numerous IT services sold and used by WaySolve, new risks or problems are bound to arise. Unfortunately, WaySolve currently lacks clear guidelines for problem management. The aim of this thesis is to create SOP related to problem management that CV. Warajaya Solve Techindo can use as a reference or standard for resolving IT issues. The SOP is developed using the ITIL V3 and COBIT 5 frameworks, as both provide activities relevant to the problem management process based on existing guidelines.This thesis involves several stages: Data Collection and Analysis, SOP Document Preparation, and SOP Document Adjustment. The outcome of this thesis includes two standard operating procedure documents for IT problem management, as well as two forms with six actors assigned roles in each activity.

This study analyzes the impact of Environmental, Social & Governance (ESG) Risk Rating on Debt Financing in companies listed on IDX ESG Leaders for the period 2020-2023. Data was obtained through saturated sampling techniques and used an unbalanced panel with 30 companies included in IDX ESG Leaders for each period over the 3-year observation period, resulting in a total of 90 samples. The variables studied include ESG Risk Rating, Leverage, and Profitability. The results show that ESG Risk Rating has a significantly negative impact on Debt Financing. Control variables such as leverage do not impact Debt Financing, whereas profitability has a significantly negative impact on Debt Financing.

This research aims to find out and analyze how much influence Profitability, Financial Leverage and Company Age have on Income Smoothing in Manufacturing Companies in the Consumer Goods Industry Sector Listed on the IDX for the 2018-2022 Period. This type of research is quantitative research, the type of data is secondary data which can be accessed via the official website of the Indonesian Stock Exchange (www.idx.co.id). The sampling technique used in this research was the Purposive Sampling method with a total sample of 33 companies. Data analysis techniques use descriptive statistical tests, classical assumption tests, coefficient of determination tests and hypothesis tests. The results of this research partially show that the Profitability variable has no significant effect on Income Smoothing as evidenced by the results of the t count < t table test of 1.763 > 2.05553. Financial Leverage has a significant effect on Income Smoothing as evidenced by the t test results > t table of 2.868 < 2.05553. Company age does not have a significant effect on Income Smoothing as evidenced by the results of the t test < t table of 0.207 > 2.05553. Profitability, Financial Leverage and Company Age simultaneously have a significant effect on Income Smoothing as evidenced by the results of the f test which shows a significance value of 0.003 < 0.05, meaning that Ha is accepted.

The purpose of this literature review is to examine the factors that influence dividend policy. This study reviews existing literature on dividend policy and identifies several factors that affect a company's decision to pay dividends. These factors include profitability, liquidity, free cash flow, firm size, leverage, company life cycle, and asset turnover. This study finds that these factors interact with each other and affect a company's ability to pay dividends. The findings of this study provide insights for companies to develop effective dividend policies that balance investor interests and financial performance. This study also highlights the limitations of existing research and suggests avenues for future research.

This research aims to determine the effect of leverage, liquidity and company size on company performance. The research uses a secondary quantitative data approach, the research population is Manufacturing Companies in the Various Industrial Sectors Registered on the IDX in 2018-2022, samples taken using the purposive sampling method. The data analysis used is multiple linear regression analysis which includes classical assumption tests, hypothesis testing and determination tests.  The results of this research show that leverage has no effect on company performance, liquidity has no effect on company performance, company size has a significant positive effect on the performance of manufacturing companies in various industrial sectors listed on the IDX. Simultaneous testing shows that leverage, liquidity and company size jointly influence the company's performance. The coefficient of determination test shows that leverage, liquidity and company size simultaneously influence company performance by 3.9%. Meanwhile, the remaining 96.1% was influenced by other variables not examined in this research

This study analyzes the impact of multinationality and capital intensity on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the primary consumer goods sector for the period 2020-2022. Data was obtained through purposive sampling from the annual reports of these companies. The variables studied include multinationality, capital intensity, leverage, company size, and profitability. The results show that multinationality has a significant impact on tax avoidance, while capital intensity does not show a significant effect. Control variables such as leverage, company size, and profitability also have a significant impact on tax avoidance.