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Aceh Province has 23 districts/cities with a Human Development Index level similar to the national Human Development Index. Several districts/cities in Aceh Province have a Human Development Index below the national Human Development Index. This research aims to analyze the Human Development Index and the factors that influence it in the western part of the Aceh coastal region for 2010-2022. This research is quantitative. The variables used in this research are the Human Development Index, Economic Growth, Poverty Level, and Gini Index. The panel data method is used for analysis through cross-data from 7 districts/cities in the western Aceh coastal region and time series data for 2010-2022. The results of this research show that Economic Growth has a negative and significant effect on the Human Development Index, Poverty Level has a positive and insignificant effect on the Human Development Index, and the Gini Index has a positive and significant effect on the Human Development Index in the western Aceh coastal region for the 2010-2022 period.

The purpose of this study was to identify and analyze the impact of audit opinion and audit delay partially on the quality of financial statements, with profitability variables as moderating. This research was conducted at Islamic commercial banks registered with the financial services authority during the period 2018-2022. This type of research uses a quantitative approach, the research population involves a total of 11 Islamic commercial banks. The sample in the study was selected using purposive sampling method, which resulted in 11 samples with observations for 5 years. Hypothesis testing in this study used a panel data regression model with the Fixed Effect Model (FEM) approach and for testing the moderation variable using the MRA (Moderated Regression Analysis) model. The results of this study indicate that the partial results of audit opinion have a positive and significant effect on the quality of financial statements, while audit delay has a negative and significant effect on the quality of financial statements, while profitability is unable to moderate the effect of audit opinion on the quality of financial statements. Meanwhile, profitability is not able to moderate the effect of audit delay on the quality of financial statements.  

This research examines the simultaneous and partial effects of tunneling incentives, thin capitalization, financial distress, and earnings management on tax aggressiveness in Indonesian manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2021. Purposive sampling was conducted on a sample population of 213 manufacturing companies to obtain 420 observations. Eviews 12 software was utilized for the panel data regression analysis. The analysis of this research reveals that tax aggressiveness is simultaneously influenced by tunneling incentives, thin capitalization, financial distress, and earnings management. Partially, thin capitalization, financial distress, and earnings management have a positive effect on tax aggressiveness, but tunneling incentives have no effect.

The purpose of this study is to analyze the effect of government spending on education and health on the Human Development Index in the border areas of North Sulawesi province in the last eleven years. This study uses secondary data taken from the Central Bureau of Statistics of North Sulawesi and the Directorate General of Financial Balance for the period 2011 – 2021. The analysis used was multiple regression analysis of panel data that combined the data of four districts using a panel data analysis model on the eviews application with data collection of Health, Education and Human Growth Index. Regression testing shows Y = 63.9 + 2.9 X1 + 6.47X2. In the T test, it explains that the Education variable has a significant influence on HDI and the results of the Health variable have a significant influence on HDI, the amount of government spending on education and health can be seen from the R-square of 0.96, meaning that X1 and X2 have a significant influence on Y by 96 percent and the rest by other factors.

The island of Sumatra has 10 provinces with a Human Development Index level that is not much different from the national Human Development Index, several provinces on the island of Sumatra have a Human Development Index below the national Human Development Index. The aim of this research is to analyze the Human Development Index and the factors that influence it in Sumatra for the 2018-2022 period. This research is quantitative research. The variables used in this research are the Human Development Index, Gross regional domestic product, Economic Growth, Poverty, and the Gini Index. The panel data method is used for analysis in the form of cross section data from 10 provinces on the island of Sumatra and time series data for 2018-2022. The results of this research show that Gross regional Domestic Product and Economic Growth have a negative and insignificant effect on the Human Development Index, Poverty and the Gini Index have a negative and significant effect on the Human Development Index in Sumatra for the 2018-2022 period.

Net Profit is the profit obtained after deducting tax. In more detail, this profit is the profit obtained from the difference in income and costs that have been deducted by tax. This research aims to determine the effect of Sales (X1) and Operational Costs (X2) on Net Profit in agricultural sector companies on the Indonesian Stock Exchange. The method used in this research is quantitative using secondary data in the form of annual financial reports of agricultural sector companies for the period 2019 - 2022. The analysis technique used is Panel Data Regression. Based on the research results, it shows that Sales (X1) has a positive influence on Net Profit. Sales are a company that determines the level of net profit of a company and Operational Costs (X2) Operational Costs have a negative effect on Net Profit. Operational costs are the company's ability to increase long-term costs. The level of operational costs can be a factor that has a real influence on the level of net profit that will be obtained.

The role of judges in forming laws and interpreting statutory texts is important to realize the value of legal certainty. Evidence in criminal justice is an important focus. Especially if there are judges who have different views and apply dissenting opinions in assessing concrete cases, especially criminal acts of corruption. The aim of this research is to analyze the views of two different panels of judges in achieving legal certainty and substantive justice received by the defendant during the criminal justice process. The research method used in this research is normative-empirical research which in collecting data uses literature and observation methods to observe and record the situation and conditions of legal events that occur. The results of this research are that judges' freedom in making decisions often ignores legal certainty due to differences in interpretation, resulting in clear laws becoming unclear and the value of legal certainty not being achieved optimally

The State Administrative Court is a judicial institution that acts as a supervisor of government administration actions. The State Administrative Court, which is the court of first instance, has the function of examining, deciding, and resolving state administrative cases. One of the cases that falls into the realm of the State Administrative Court is the case of the Banten Regional Police Chief Decree Number: KEP/773/XI/2021 concerning the dishonorable dismissal from the Police service on behalf of Ara Syafana due to a violation of the Police professional code of ethics. This research aims to find out 1) The judge's consideration for determining decision number: 12/G/2022/PTUN.Srg with a case of dishonorable dismissal of a police officer, 2) Legal implications arising from decision number: 12/G/2022/PTUN.Srg. The use of qualitative research as a method of this research which type is normative juridical research and uses a case approach and statutory approach. In data collection techniques using literature studies with data acquisition from various related literature and regulations. The results of this study show that: 1) The entire lawsuit of the plaintiff was rejected by the Panel of Judges on the grounds that the arguments in the lawsuit filed by the plaintiff were not legally sufficient or the legal principles were incorrect and the truth of the arguments was not successfully proven by the plaintiff. 2) The legal implications arising from decision number: 12/G/2022/ PTUN.Srg have a significant impact, both for the plaintiff and for the Police institution. The decision resulted in the plaintiff losing his job as a police officer, losing his status as a police officer which could affect his legal rights and obligations. Of course, this also has an impact on the Police institution where the existence of this case can be a bad image of the police in the eyes of the public. This may affect confidence in the professionalism and integrity of the Police.

This research aims to determine the influence of the variables Capital Adequacy Ratio (X1), Loan Deposit Ratio (X2) and Non-Performing Loans (X3) on Return On Assets (Y) in Commercial Banks Listed on the BEI for the 2019 - 2021 Period. is quantitative research used to test the relationship of a variable to other variables. The sample selection used the purposive sampling method, the number of samples in the research obtained was 16 financial reports for a period of 3 years, namely 2019-2021, so that a sample of 48 was found. The analysis techniques used were Panel Data Analysis Test, Classical Assumption Test, Hypothesis Test, Coefficient of Determination. The results of the research obtained the panel data regression equation Y= 0.399 + 0.0005CAR + 1.588LDR + 0.833NPL and the t test results of the CAR and NPL variables had a partially significant effect on ROA with a result of <0.05. The LDR variable does not have a partially significant effect on ROA with a result of sig 0.624 > 0.05. The F test results obtained Fcount results with a significance value of 0.000 < 0.05. From the results of the analysis it can be concluded that CAR, LDR and NPL have a simultaneous and significant effect on ROA with a sig value <0.05.

This research aims to determine the effect of ROA, LDR, and company size on company value in banking companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The population taken was banking company semi-annual data for 3 periods totaling 264 data. This research uses a panel data regression analysis method with a stress test approach. The type of stress test used in this research is sensitivity theory, where ROA, LDR, and company size on banking company value show sensitive results when the Covid-19 pandemic shock occurs. In addition, the research results show that ROA, LDR, and company size have a negative and significant effect on company value.

The purpose of this study is to determine the effect of the audit committee, stakeholder pressure, company size, institutional ownership on the publication of the sustainability report. In Manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2021 Period. This study uses a quantitative approach. The population in this study were 195 manufacturing companies listed on the IDX. The sampling technique used is purposive sampling. Based on the predetermined criteria, 11 samples of manufacturing companies were obtained. The type of data used in this research is secondary data. The method used is panel data regression analysis. The results of this study indicate that simultaneously Shareholder Pressure, Company Size, Institutional Ownership simultaneously affect the Sustainability Report Publication. Partially, the size of the company has a positive effect on the publication of the sustainability report. while the audit committee, shareholder pressure, institutional ownership have no effect on the publication of the sustainability report.

The purpose of this study was to determine the effect of Corporate Social Responsibility, Intellectual Capital Disclosure, and Business Risk on Firm Value variable in mining sector manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely 2017-2021. The population in this study includes mining sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2021 with a sampling technique that uses purposive sampling. The type of data used is secondary data obtained from the official website of the IDX and the company. The data analysis technique used is panel data regression. The results of the study stated that Corporate Social Responsibility and Intellectual Capital Disclosure had an effect on firm value.    

The purpose of this study is to determine the influence of independent boards of directors and commissioners on the disclosure of sustainability reports on mining companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 4 years, namely the 2018-2021 period. The population in this study includes all mining companies listed on the Indonesia  Stock  Exchange  (IDX)  for  the  2018-2021  period.  The  sampling technique uses purposive sampling techniques. Based on the criteria that have been set in the acquisition of 10 companies. The type of data used is secondary data obtained from  www.idx.co.id site, the analysis method used is panel data regression analysis. The results of this study show that the board of directors has an effect on the disclosure of the sustainability report, then the independent commissioner has an effect  on  the disclosure  of  the sustainability  report.    

Tujuan penelitian ini untuk melihat pengaruh Arus Kas, Laba Akuntansi, Market Ratio dan Solvabilitas terhadap Return Saham pada perusahaan yang terdaftar di Jakarta Islamic Index Tahun 2019-2021. Objek penelitian ini terdiri dari 15 perusahaan yang termasuk dalam Jakarta Islamic Index di Bursa Efek Indonesia. Metode yang digunakan untuk menguji hipotesis dalam penelitian ini adalah analisi regresi data panel. Hasil dari pengujian pada penelitian ini menunjukkan Laba Akuntansi dan Market Ratio berpengaruh positif dan signifikan terhadap Return Saham, sedangkan Arus Kas dan Solvabilitas tidak berpengaruh terhadap Return Saham.

This purpose  of this research is to examine the effect of firm size, profitability, leverage on environmental disclosure with competitive advantage as moderation. The research period is 3 years starting from 2019 to 2021. There are 64 manufacturing companies listed on the Indonesian stock exchange. sample selection using purposive sampling method. Hypothesis testing is done by using panel data regression analysis. The results of the study indicate that company size has a positive effect on environmental disclosure. Profitability, have no effect on environmental disclosure.    

. The purpose of this study was to examine the effect of dividend policy, managerial ownership, institutional ownership and profitability on firm value in banking sector companies listed on the IDX. The population in this study includes all banking companies listed on the IDX in 2017-2021, totaling 47 companies. Based on the sampling technique with purposive sampling obtained a sample of 8 companies. The data analysis method in this study uses panel data regression analysis with the Panel Data Regression Model Equation test. The results of this study indicate that the variables of dividend policy, managerial ownership, and profitability have no effect on firm value. While the variable of institutional ownership has an effect on firm value.    

The purpose of this research is to determine the influence of corporate social responsibility and enterprise risk management on company value in various industrial sector companies listed on the Indonesia Stock Exchange. The research time period used was 4 years, namely the 2017-2020 period. The population of this research includes all companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The sampling technique uses purposive sampling technique. Based on the predetermined criteria, 28 companies were obtained. The type of data used is secondary data obtained from the Indonesian Stock Exchange website. The analytical method used is panel data regression analysis using the eviews 9.0 data processing program. The research results show that corporate social responsibility, enterprise risk management influence company value.

The purpose of this study was to determine the effect of income tax, tunneling incentive, bonus mechanism on transfer pricing in manufacturing industries listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the 2017-2021 period. The population of this study includes all publicly traded companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained as many as 25 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 show that income tax and tunneling incentive have a positive effect on transfer pricing, while the bonus mechanism has no effect on transfer pricing.

This research was conducted to determine the effect of tax minimization and audit tenure on transfer pricing with firm size as a moderating variable carried out on manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The sample used in this research was selected using a purposive sampling method based on several predetermined criteria and resulted in 23 company samples with 115 observation data. The data analysis method uses panel data regression analysis which is tested using Eviews 12 software. The hypothesis testing method uses a significance level of 5%. The research results show that only the audit tenure variable is proven to have a negative influence on the company's decision to carry out transfer pricing practices, while the tax minimization variable has no effect on the company's decision to carry out transfer pricing practices.

The purpose of this study is to determine the effect of Corporate Governance with the proxy of the Number of Board of Commissioners, Percentage of Independent Commissioners, Total Compensation of the Board of Commissioners and Directors, 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 Number of Board of Commissioners, Percentage of Independent Commissioners, and Total Compensation of the Board of Commissioners and Directors did not affect tax management. Capital Intensity Ratio has a positive effect on tax management and Number of Board of Commissioners, Percentage of Independent Commissioners, Total Compensation of Board of Commissioners and Directors, and Capital Intensity Ratio together have an effect on Tax Management.