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This study aims to determine the financial performance of financial resilience in times of crisis of each company engaged in the Food and Beverage (F&B) sector, namely PT Indofood Sukses Makmur Tbk, PT Unilever Indonesia Tbk, and PT Sentra Food Indonesia Tbk during 2019- 2021 through ratio analysis. The data analysis method used is a quantitative descriptive method, namely by collecting, processing, and interpreting the data obtained so that it can provide a clear picture of the situation under study based on the numbers. The result of this study is that the liquidity ratio has a significantly positive effect on financial resilience. While the leverage ratio and profitability ratios have no significant positive effect on financial resilience.

This study aims to examine the effect of Ownership Institutional, Leverage, and Size Board Commissioner on CSR disclosure with Company Size as variable moderation. Population in this study is company Mining listed on the Indonesia Stock Exchange in 2019-2022, Samples obtained as many as 48 of 12 companies, taking sample use technique Purposive Sampling. Data used on study This is secondary data. Data analysis study this using an alternative structural equation modeling (SEM) using SmartPLS. The results of this study show Size Board Commissioner have a positive significant on CSR disclosure with level significant of 0,041<0,05. Institutional Ownership and Leverage have no effect on CSR disclosure. Company size cannot moderate Institutional Ownership, Leverage and Board of Commissioners Size on CSR disclosure.  

This study aims to examine the effect of firm size, profitability, leverage and institutional ownership on the timely submission of financial reports. This research uses secondary data from property and real estate companies listed on the Indonesia Stock Exchange in 2019-2022. The samples obtained in this study were 13 companies during the 2019-2022 period with a total sample of 52 annual financial reports selected through purposive sampling. The data analysis method used in this study is logistic regression using SPSS. The results of the study show that company size, profitability and institutional ownership have no effect on the timeliness of submission of financial statements. While Leverage has a positive effect on the Timeliness of Submission of Financial Statements.  

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

This study examines Heatlhcare companies listed on the Indonesia Stock Exchange. This study aims to determine the effect of Profitability, Leverage, and Company Size on Audit delay experienced by healthcare companies during the pandemic and the new normal era. The sample companies are 19 healthcare companies on the IDX. The dependent variable used is audit delay and the independent variables used include: Profitability, Leverage, and Firm Size. The analysis of this study uses multiple linear regression with SPSS 25 (Statistical Package for Social Science). The results of this study indicate that: (a) Profitability has an effect on audit delay; (b) Leverage has no effect on audit delay; (c) Company size has no effect on audit delay; (d) Simultaneously the independent variables affect the dependent variable.

This study aims to analyze whether profitability, leverage and liquidity have an influence on firm value with firm size as a moderating variable. The population of this study are companies in the Primary Consumer Goods Industry sector which are listed on the Indonesia Stock Exchange in 2019-2021. Using purposive sampling technique, 25 companies were taken as research samples. The research method is quantitative using the SPSS 25.0 program. Data analysis used descriptive statistical analysis methods, classic assumption test, multiple linear regression analysis, definite T-test, and moderate regression analysis (MRA). The results of the study found that only profitability (ROE) had a significant effect on firm value (PBV), while leverage (DER) and liquidity (CR) had no significant effect on firm value. Firm size cannot moderate the relationship between Profitability (ROE), Leverage (DER) and liquidity (CR) with firm value.

In various countries the use of information technology in fields that present aspects of goodness in everyday life. This is to improve the quality of the performance of health workers to streamline their time, skills and abilities. In addition, technology can also be accessed via computers or other modern tools that support health services. Leverage technology as the ability to create increased value with a stable or shrinking amount of resources, while at the same time enhancing the ability to grow more rapidly. The purpose of this theoretical literature review is to find out how leveraging technology can improve the quality of the performance of health workers. The research method used by the author, namely theoretical review, is a theoretical approach used by researchers to explain research problems. This method is to review or review various literature that has been published by academics or other researchers. The results of this theoretical literature review are leveraging technology to improve the quality of performance of health workers, namely by increasing understanding, using technology effectiveness and increasing targets. It can be concluded that the more a person can develop and improve their abilities in the field of technology, the more technologies are created which will have an impact on the quality of performance that a person gets. So, nothing is impossible to present and use the advanced information technology of the future. For health workers the use of technology as a system based on smart technology. It is hoped that health workers will always hone their skills, learn new things, and have the ability to apply modern technology. This can make the performance assessment of health workers to improve the reputation of the institution.

This study aims to determine the effect of organizational capital on the firm life cycle. The sample used is a manufacturing company listed on the Indonesia Stock Exchange for the 2009-2017 period, with a total of 580 observations of data from 116 companies and using a purposive sampling method. This study uses the independent variable organization capital which is proxied by OC/TA and the dependent variable company life cycle which is proxied by the dummy life cycle classification based on cash flow, retained earnings to total assets, and retained earnings to total equity. In addition, the control variables used are company size, market-to-book ratio, leverage, return on equity, company sales growth, capital expenditure, and asset turnover ratio. The analysis technique used is multinomial logistic regression. The results showed that organizational capital has a significant effect on the firm life cycle, where companies with high organizational capital are in the introduction and decline stages, while companies with low organizational capital are in the growth and maturity stages. Development requires quality human resources (HR). This human resource can act as a factor of labor production that can master technology so as to increase economic productivity. To achieve quality human resources requires the formation of human capital (human capital). The formation of this human capital is a way to obtain a number of people who have strong characters who can be used as important capital in development. This character can be in the form of level of expertise and level of community education. The concept of human capital investment that supports economic growth has existed since the days of Adam Smith (1776), Heinrich Von Thunen (1875) and other classical theorists before the 19th century who emphasized the importance of investment. human skills. Schultz (1961) and Deninson (1962) then showed that the development of the education sector with human resources as its core focus has contributed directly to a country's economic growth, through increasing the skills and productive capabilities of the workforce.  These findings and perspectives have stimulated the interest of a number of experts to research the economic value of education (Nurulpaik, 2005). Human capital is a stock of productive abilities and knowledge found in society. Alfred Marshal once said "the most valuable of all capital is that invested in human beings" (Becker, 1975). In this case human capital is a long-term investment in the development of human resources to increase productivity. The importance of human capital is that the knowledge that exists in human resources is the driving base in increasing productivity. Human capital can be distinguished from human resources management, but can also synergize. Human capital views humans more as intangible assets and human resources management views humans as costs or costs that are detrimental to the company. The concept of human capital emerged, due to a shift in the role of human resources. Human capital arises from the idea that humans are assets that have many advantages, namely human capabilities when used and disseminated will not decrease but increase both for the individual concerned and for the organization, humans are able to transform data into meaningful information. The concept of innovation has been continuously developed by a number of experts and institutions in the last 50 years. This is based on Resource Based Theory (Barney, 1991). In the perspective of Resource Based View (RBV), internal resources and the internal environment are the main keys for determining strategies to achieve high performance (Hitt et al., 2011). Resource Based Theory (RBT) focuses on the concept of attributes of excellence that are difficult to imitate as a source of superior performance and competitive advantage (Barney, 1991). Resources based theory is the company's resources as the main driver behind the company's performance and competitiveness. Based on this resources based theory, an organization can be assessed as a collection of physical resources, human resources, and organizational resources (Barney, 1991). Barney (1991) categorizes three types of resources: Physical capital resources (technology, plant and equipment) Human capital capital (training, experience, and insight), and Organizational resource capital (formal structure)

This study aims to examine the effect of investment opportunity set and return on assets on earnings quality with company size as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The sampling technique used was purposive sampling, based on predetermined criteria, there were 171 companies or 513 financial statement data as samples. The analytical method of this study uses multiple linear regression analysis and Moderated Regression Analysis (MRA) with SPSS Version 25. The results show that: 1) Investment Opportunity Set has no significant effect on earnings quality, 2) Return On Assets has a significant effect on earnings quality, 3) company size cannot moderate the effect of investment opportunity set on earnings quality, 4) company size can moderate the effect of return on assets on earnings quality. Future research namely being able to change the category of companies used as research samples, for example companies in the trade, service and investment sector or other companies, can conduct research with a period of more than 3 years, because the larger the number of research samples is expected to produce more accurate data, researchers can add or use other independent variables that can significantly affect earnings quality such as liquidity, leverage, profit growth, dividend policy, accounting conservatism and etc., and it is expected to be able to use other moderating variables which are thought to have more influence

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

This study examines the effect of company size, liquidity, profitability, leverage and asset structure on company value in manufacturing companies listed on the Indonesian stock exchange in 2019-2021. Firm size is measured using ln total assets, liquidity is measured using the current ratio, profitability is measured using NPM, leverage is measured using DER, asset structure is measured using current assets to total assets and company value is measured using PBV. the sampling method uses purposive sampling with the 2019-2021 research period. This study uses secondary data. the relationship and influence between variables is explained by using the t test method. The research results show that firm size, liquidity and asset structure have no significant effect on firm value. while profitability and leverage have a significant effect on firm value 

This take a look at targets to investigate and study the impact of leverage, firm size, firm value, managerial ownership, institutional ownership and audit committees on income smoothing. This research was conducted at the Indonesian Stock Exchange of manufacturing companies. The sampling method uses purposive sampling with the research period from 2018 to 2021. The relationship or influence between variables is explained using the logical regression analysis method. The results showed that firm value had a significant positive effect on income smoothing. Institutional ownership has a significant negative effect on income smoothing. While leverage, firm size, managerial ownership and audit committee have no significant effect on income smoothing  

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

Numerous businesses are capable of implementing a wide range of tax planning techniques. Tax avoidance, or legally lowering taxes, is one tax planning tactic. Tax avoidance strategies typically use loopholes in the tax code without breaking any of them. In addition, they use tax law gaps to perpetrate tax evasion. While this tax evasion tactic is legal, the corporation using it is still receiving funding from the state. In 2013, 832 foreign investment companies were suspected of engaging in tax fraud in Indonesia due to their five consecutive years of loss reporting and nonpayment of taxes. This study aims to investigate and evaluate the effects of capital intensity, profitability, leverage, and majority share ownership on tax evasion. The Current Effective Tax Ratio is used in this study to generate tax avoidance. Mining businesses that are listed on the Indonesia Stock Exchange for the period of 2017–2021 make up the population and sample for this study. With 37 observational data points, 7 mining companies make up the research sample. A multiple linear regression model is the research methodology employed in this study. Version 22 of the IBM Statistical Package for Social Science was used to process the data for this study. The study's findings demonstrate that tax evasion is not much impacted by profitability or leverage. Conversely, capital intensity and majority share ownership have a detrimental impact on tax evasion.    

This study aims to analyze the marketing strategy used by Kedai Geprek Niki in facing business competition in the digital era. This study uses qualitative research methods by interviewing the owners and customers of Kedai Geprek Niki. The results show that Kedai Geprek Niki still uses word of mouth marketing as the main method to develop its business. This is done by ensuring quality food and good service to increase customer satisfaction and make them recommend Kedai Geprek Niki to their friends and family. In order to increase customer satisfaction, Kedai Geprek Niki also pays attention to service aspects. They provide special training for their staff to provide good and friendly service to customers. Kedai Geprek Niki also pays attention to aspects of cleanliness and environmental comfort. Based on the results of this study, it can be concluded that Kedai Geprek Niki has managed to survive in the digital era by adopting a marketing strategy that is in line with current business trends. They leverage technology and strengthen their word-of-mouth marketing strategy by focusing on product and service quality.  

This study aims to determine the effect of profitability, liquidity, company growth, company size, and leverage on the bond ratings of companies listed on the IDX for the period 2018 – 2022. The samples used in this study were 9 companies. The sampling method uses purposive sampling method. Sources of data are secondary data in the form of annual financial reports of companies listed on the IDX and Indonesian stock rankings. The data analysis technique in this study used the SPSS version 29.0 application with several kinds of tests, namely the classic assumption test, among others, Multicollinearity Test, Heteroscedasticity Test, Normality Test and partial hypothesis test (t test) and simultaneous test (f test). The results showed that profitability has an effect on bond ratings, liquidity has no effect on bond ratings, company growth has no effect on bond ratings, company size has no effect on bond ratings, and leverage has an effect on bond ratings

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

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

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

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