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Good Corporate Governance (GCG) is a form of decision by placing the company to be more organized and structured, according on the principles of transparency, independence, responsibility, accountability, also fairness. This study goal to determine the effect of professionalism, internal control systems, also internal audits on the implementation of GCG. This study uses a quantitative research type. The population comprised of 156 individuals is the personnel of the Administration & Commercial Division, Engineering Division, and Operational Division at PT Angkasa Pura Indonesia, Supadio Airport Branch, which are involved in the implementation of GCG. Utilizing the Slovin formula and data collection techniques, the sampling technique is purposive and non-probability, with a total of 115 respondents receiving questionnaires. Validity, reliability, classical assumption tests, multiple linear regression analysis, t-test, also coefficient of determination were used in this study to facilitate data processing, assisted by IBM SPSS version 25. The study findings indicate that professionalism, internal control systems, also internal audits on the implementation of GCG. Partially, the professionalism has a significant positive impact on the implementation of GCG, can be seen from the sig value 0.007 < 0.05, the internal control system has a significant positive impact on the implementation of GCG, can be seen from the sig value 0.000 < 0.05, and internal audit has a significant positive impact on the implementation of GCG, can be seen from the sig value 0.000 < 0.05.

This study aims to analyze the role of company size as a moderator variable in the relationship between profitability and leverage and sales growth in manufacturing companies in the basic industry and chemical sectors listed on the Indonesia Stock Exchange (IDX) for the 2020–2023 period. The research method used is a quantitative approach with purposive sampling techniques, so that 56 sample data that meet the research criteria are obtained. Data analysis was carried out using Moderated Regression Analysis (MRA) with the help of SPSS software version 30. The results show that leverage does not have a significant effect on profitability, while sales growth is proven to have a significant effect on profitability. Furthermore, company size has not been shown to moderate the relationship between leverage and profitability, but it does play a significant role in moderating the relationship between sales growth and profitability. These findings support the Pecking Order theory, which emphasizes that companies with larger sizes tend to have wider access to funding so that they are able to strengthen the influence of sales growth on profitability. This research provides a theoretical contribution in enriching the literature on factors that affect profitability, as well as a practical contribution to company management in formulating more effective financial and growth strategies. Thus, the size of the company proves to be an important factor to consider in the analysis of financial performance, particularly in the context of the relationship between sales growth and profitability.

The era of digital transformation requires office administration employees to master digital competencies and maintain high work motivation to achieve optimal productivity. This study analyzes the influence of digital competence and work motivation on the productivity of office administration employees in the Greater Bandung area. The main problem studied is the gap in understanding how digital competence and work motivation interact in influencing productivity, considering that the majority of previous studies examined the two variables separately. This study aims to analyze the partial and simultaneous influence of digital competence and work motivation on employee productivity. The research method uses a quantitative approach with an explanatory research design involving 420 respondents of office administration employees selected through proportionate stratified random sampling. The data collection instrument is a structured questionnaire with a 5-point Likert scale that has been validated using Confirmatory Factor Analysis and tested for reliability using Cronbach's Alpha. The data analysis technique uses multiple linear regression analysis by first conducting a classical assumption test to ensure the feasibility of the model. The results showed that digital competence had a significant positive effect on productivity with a regression coefficient of 0.398, work motivation had a significant positive effect with a coefficient of 0.425, and simultaneously the two variables explained 52.8% of the variation in employee productivity. These findings confirm that work motivation has a slightly more dominant influence than digital competence, indicating the importance of psychological factors in maintaining long-term productivity consistency. This research contributes to the development of human resource management theory by integrating Resource-Based View Theory and Self-Determination Theory, as well as providing practical implications for organizations to adopt a dual-track approach in employee development that combines digital competency training with a holistic motivation system.

This study aims to analyze the simultaneous and partial effects of advertising and price on consumer purchase intention at Elshinta Swalayan Sukaraja. The research employed a quantitative method with a survey approach to collect empirical data from respondents. The sampling technique used was incidental sampling, with a total of 100 consumers who shopped at Elshinta Swalayan Sukaraja. Data were collected through questionnaires and analyzed using multiple linear regression to determine the relationships and effects among the studied variables. The results revealed that advertising and price simultaneously have a significant influence on consumer purchase intention. Partially, advertising has a significant effect on increasing purchase intention through the delivery of persuasive and attractive promotional messages. Meanwhile, the price variable also shows a positive influence, indicating that competitive pricing can strengthen consumers’ purchase decisions. Therefore, this study highlights the importance of integrating promotional strategies and pricing policies to enhance consumer purchase intention and improve the retail store’s competitiveness in the local market.

Adolescence represents a critical developmental stage marked by biological, psychological, and social dynamics. Within the educational context, adolescents often face high academic demands that may trigger stress, academic burnout, and excessive use of social media. This study aims to examine the influence of academic burnout, stress level, and social media usage intensity on academic self-efficacy among students at SMK Negeri 2 Depok Sleman. A total of 72 respondents participated, and data were analyzed using linear regression with SPSS 25 for Windows. The results revealed a constant value of 74.539, a t-value of 4.375 (p = 0.000), an F-value of 0.657, and an R² of 0.028. These findings indicate that the three variables contribute only 2.8% to academic self-efficacy, while 97.2% is influenced by other factors beyond this study. It is concluded that academic burnout, stress level, and social media usage intensity do not have a significant simultaneous effect on adolescents’ academic self-efficacy.

A company's productivity is greatly influenced by the quality of employee performance, which makes employees an important asset in achieving organizational goals. This study aims to analyze the influence of job skills, work experience, and work commitment on employee performance on CV Medali Mas. The research method used is a quantitative approach with multiple linear regression analysis techniques. Data were collected through questionnaires that had been tested for validity and reliability, and classical assumption tests were carried out including normality, multicollinearity, heteroscedasticity, and linearity tests. The results of the analysis showed that simultaneously, the three independent variables, namely work skills, work experience, and work commitment, had a significant effect on employee performance (F count = 6.788; Sig. < 0.001). However, only work experience showed a significant effect on employee performance (t count = 2.765; Sig. = 0.009), while work skills (Sig. = 0.072) and work commitment (Sig. = 0.531) had no significant effect. These findings confirm that work experience is a dominant factor in improving employee performance at CV Medali Mas. The implications of this study suggest that companies pay more attention to the track record of work experience in the recruitment and human resource development process to increase productivity optimally.

This study examines in depth the risk factors influencing financial statement fraud in the Indonesian banking sector by employing the Fraud Hexagon framework. This framework comprises six core elements—pressure, opportunity, rationalization, capability, arrogance, and collusion—each representing potential drivers of fraudulent behavior. The study also aims to assess whether institutional investor involvement can serve as a moderating factor capable of reducing the likelihood of fraud. The research uses secondary data derived from the annual reports of banks listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023. Logistic regression analysis is employed to examine the relationships between the Fraud Hexagon variables and financial statement fraud, as well as to test the moderating role of institutional ownership. The findings reveal that, among the six elements of the Fraud Hexagon, only auditor changes (representing rationalization) and political connections (representing collusion) have a significant effect on financial statement fraud. The other elements—pressure, opportunity, capability, and arrogance—do not show a significant impact. Furthermore, institutional investor involvement is found not to moderate the relationship between the Fraud Hexagon elements and financial statement fraud, indicating that external monitoring through institutional ownership remains ineffective in the context of Indonesian banking. These results underscore the importance of closer supervision of rationalization and collusion factors, as well as the need for stronger internal control mechanisms to prevent fraudulent financial reporting. The study’s findings are expected to provide valuable insights for regulators, banking management, and other stakeholders in their efforts to enhance fraud prevention measures in the financial sector.  

This study aims to analyze the influence of work discipline, work motivation, and incentive provision on employee performance in the production department of PT Wonojati Wijoyo. The study employed an associative quantitative approach, with 65 respondents selected using a purposive sampling technique. Data were collected through a five-point Likert-scale questionnaire that passed validity and reliability tests. The data were analyzed using multiple linear regression with SPSS version 29, including classical assumption tests, t-test, F-test, and the coefficient of determination (R²). The results show that work discipline has a positive and significant effect on employee performance, while work motivation and incentive provision have no significant effect. However, simultaneously, the three variables significantly affect employee performance, with a coefficient of determination of 77.9%, indicating that the remaining 22.1% is influenced by other factors not included in the model. These findings highlight the importance of implementing human resource management policies that balance discipline, reward systems, and motivation programs to improve employee performance sustainably.

Exercise is an essential activity for maintaining physical fitness and has driven the growing demand for fitness supplements. Evolene, as one of the leading supplement brands in Indonesia, implements Omnichannel Marketing and Product Assortment strategies to expand its market reach. This study aims to analyze the influence of these two strategies on consumer purchase intention toward Evolene in Medan City. The research employed an associative quantitative approach with questionnaires as the primary instrument, and the data were analyzed using multiple linear regression with t-test, F-test, and coefficient of determination. The findings indicate that both Omnichannel Marketing and Product Assortment have a positive and significant effect on purchase intention, both partially and simultaneously, contributing 55% to purchase intention, while the remaining 45% is explained by other factors beyond this study. In conclusion, consumer purchase intention is largely determined by the consistency of omnichannel strategies and the diversity of product offerings. The practical implication suggests the need for enhanced synchronization of cross-channel marketing content and deeper product assortment development to address the diverse needs of consumers.

This study aims to analyze the influence of product quality and location on housing purchase decisions at Shafira Residence Kediri. The research problem focuses on how product quality and location can affect consumers in making purchase decisions. This study employs a quantitative method with questionnaires distributed to respondents and data analysis conducted through validity tests, reliability tests, t-tests, F-tests, and multiple linear regression using SPSS 25. The results indicate that product quality has a significant partial effect on purchase decisions. This means that the better the quality of the product offered, the higher the consumer’s interest in purchasing a house at Shafira Residence. Similarly, the location variable shows a significant partial effect on purchase decisions, where accessibility and strategic positioning serve as key factors. Simultaneously, product quality and location significantly influence purchase decisions, with an F-test value of 10.727 (significance < 0.001) and a coefficient of determination (R²) of 0.671, indicating that the two independent variables explain 67.1% of the variation in purchase decisions. The conclusion of this study is that product quality and location are important factors influencing consumer purchase decisions at Shafira Residence Kediri. Therefore, developers need to improve housing product quality, ensure timely completion of construction, and enhance road access to the location in order to attract more consumers.

Tax avoidance is a crucial issue in corporate governance as it can reduce state revenue and create potential legal claims against the company itself. This study aims to explore the internal elements of firms that influence tax avoidance behaviour, with an emphasis on firm size, capital intensity, sales growth, and earnings management. The methodology employed in this research is a quantitative approach, using purposive sampling to select the companies serving as samples, and multiple linear regression analysis accompanied by classical assumption testing to ensure the reliability of the model used. The results of the analysis indicate that internal firm factors have a significant overall effect on tax avoidance. However, when examined individually, only firm size demonstrates a significant impact, while capital intensity, sales growth, and earnings management do not show a meaningful influence. These findings reaffirm that companies with larger asset bases tend to be more actively engaged in tax avoidance practices, thereby requiring tax authorities to strengthen their oversight of firms with substantial asset scales.

This study aims to examine the effect of compensation and leadership style on employee performance at the Gama Karanganyar cigarette company. A sample of 71 respondents was selected using the purposive sampling method, and data were collected through a questionnaire. Data analysis was carried out using multiple linear regression using SPSS, as well as through validity, reliability, classical assumptions, F tests, t tests, and coefficients of determination. The results of the study indicate that compensation and leadership style partially and simultaneously have a positive and significant effect on employee performance.

This study links Liquidity, profitability, value, capital structure. Moderator (IDX property firms, 2022–2024). Using quantitative methods with multiple linear, moderated regression analysis (MRA), 76 companies were examined. Results show liquidity (Current Ratio) negatively affects firm value, indicating that excessive current assets reduce efficiency and investor appeal. ROE lacks impact, showing profit instability. Capital structure shows no moderating effect.These findings emphasize the need for efficient asset management and consistent profitability enhance firm value, regardless of capital structure.

This study analyzes the influence of price, time efficiency, and product quality on ready-mix concrete sales volume at PT Dirgantara Betonindo Batang. This study employed a quantitative method with a causal approach, gathering data through surveys, interviews, and document analysis. A total of 70 respondents were selected using purposive sampling. The outcomes of the multiple linear regression analysis demonstrate that both time efficiency and product quality significantly influence sales volume, while price has a positive but insignificant effect. The regression model can explain 72.2% of the variation in sales volume. These findings provide strategic recommendations for company management in improving efficiency and quality to drive sales

The Korean skincare market in Indonesia experienced rapid growth during the 2020–2023 period, driven by the global K-beauty trend, increasing consumer demand, and the expansion of e-commerce distribution channels. However, the influence of import value and import duty rates on market growth still requires empirical examination. This study aims to quantitatively analyze the impact of imports and import duties on the growth of the Korean skincare market in Indonesia. Secondary data were obtained from Statistics Indonesia, the Directorate General of Customs and Excise, and UN Comtrade, and analyzed using multiple linear regression to test both partial and simultaneous effects of the independent variables on the dependent variable. The results reveal that import value has a positive and significant effect on market growth, while import duties show no significant influence. These findings confirm that imports are the dominant factor driving market expansion. In conclusion, import management strategies are essential for developing the Korean skincare market in Indonesia and provide a basis for businesses and policymakers to design sustainable trade strategies.

This study aims to explain and test the hypotheses regarding the effect of Profit Growth, Capital Structure, and Liquidity Ratio on Earnings Quality. A quantitative approach with an associative method was employed to examine the influence of Profit Growth, Capital Structure, and Liquidity Ratio on Earnings Quality at PT BFI Finance Indonesia Tbk during the 2016–2023 period. The data analyzed are secondary data obtained from financial statements and earnings quality records listed on the Indonesia Stock Exchange. The analysis was conducted using multiple linear regression with both partial and simultaneous hypothesis testing. The partial analysis results indicate that Profit Growth has a negative and significant effect, Capital Structure has a negative and insignificant effect, while Liquidity Ratio has a positive and insignificant effect on Earnings Quality. Simultaneously, the three variables were found to have a significant effect on Earnings Quality. The contribution of Profit Growth, Capital Structure, and Liquidity Ratio to Earnings Quality is 60.7%, while the remaining 39.3% is influenced by other variables not included in this study.

This study aims to evaluate the influence of price perception, product quality, and brand image on purchasing decisions for Ortuseight sports shoes in Semarang City. The research is motivated by the growing competition within the local footwear industry and the evolving consumer behavior that now considers not only functional aspects but also symbolic and emotional values of products. A quantitative approach was employed, using a survey method through the distribution of questionnaires to 150 respondents who had either purchased or shown interest in Ortuseight products. The data were analyzed using multiple linear regression to determine the impact of each independent variable on the dependent variable. The findings reveal that price perception, product quality, and brand image all have a significant and positive effect on purchase decisions. Consumers tend to assess the balance between price and product benefits, evaluate quality based on specifications and durability, and are influenced by brand reputation when making choices. These results highlight the importance for companies to maintain a balance between pricing and quality, while also strengthening brand image—not only in terms of corporate reputation but also in how the product is perceived. This research is expected to offer strategic insights for marketing policy development and serve as a reference for future studies.

This study aims to examine the influence of mentality and capital on the entrepreneurial interest of Development Economics students at Universitas Muhammadiyah Sumatera Utara. Multiple linear regression analysis and descriptive correlational approaches are employed in this quantitative approach. 39 students using a variety of sampling methodologies made up the sample. The study's findings show that, partially and concurrently, financial and mental resources significantly and favorably influence entrepreneurial interest. Entrepreneurial desire is influenced by both mental and capital factors, according to the determination coefficient value of 36.7%.

A paradigm shift in public services has occurred rapidly due to the advent of digital technologies, which has led to the creation of more efficient, transparent and user-oriented systems. The study aims to examine how the quality of e-services, reputation, trust in e-services and electronic word of mouth affect user satisfaction with technology-enabled public services. A quantitative approach using multiple linear regression analysis is used to confirm the validity of the model. This method includes validity, reliability and classical assumptions testing. The results show that all four independent variables have a positive effect on user satisfaction both in general and individually. The quality of service, which encompasses factors such as ease of access, speed, system availability, and data security, has been demonstrated to enhance satisfaction. On the other hand, positive feedback and trust in the integrity and competence of the institution strengthen the relationship with users. Electronic word of mouth is crucial to create positive perceptions and attract consumers to services. The results show that to increase user satisfaction and loyalty in digital government services, the integration of these four elements is a key strategy.

Pandemic-fueled global crises, geopolitical tensions, and supply chain halt have rendered a cry for resilient community-based economies. Traditional business models have proved to be weak, and context-sensitive and inclusive innovations are required. The purpose of this study is to investigate the ways in which community-based business model innovation contributes to economic resilience after crises through the identification of key features such as collective ownership, digital integration, diversification of distribution, community networks, and microfinance access. Convergent parallel mixed-method design was employed involving 300 community-based MSME respondents and 20 key informants. Surveys and interviews were employed to collect the primary data, while secondary data were obtained from national statistics, international organizations, and academic journals. By regression analysis, digital integration (β=0.352) and collective ownership (β=0.321) are significant factors in enhancing economic resilience, followed by diversification of distribution, social networking, and access to finance. The Resilience Capacity Score (RCS) further reveals that digitalization received the highest RCS, and microfinance access was lowest among the variables. Conceptually, this research takes the concept of community-based Business Model Innovation to the next level and practically recommends stronger digital infrastructure, available microfinance schemes, and capacity building at the community level.