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Research to better understand the real estate and plantation market in Indonesia, analyze the factors that affect returns on investment, and make policy recommendations that can improve efficiency and productivity in these areas. Combined quantitative research was conducted to investigate liquidity, leverage, and company size to determine the relationship between these variables. One factor that affects a business's value is its profitability, which can be measured from the profits generated by the company every year. If the company is very productive and profits increase, it will attract investors, and the value of the company will grow. Profitability is the ability to generate profits from sales or investments, while liquidity is the ability to pay short-term obligations on time. Leverage measures how well a company uses debt to finance its operations, and company size is the company's total market value.

In today’s modern era, the development of small and medium-sized enterprises (SMEs) must be able to innovate in order to attract the attention of consumers and maintain their efforts. Many UMKMs experienced a decline in sales and could not grow even bankrupt during the Covid-19 pandemic last year. These conditions make the UMKM perpetrators have to think to be able to survive for the sake of their efforts. The transition of offline shopping to online (digitalized) in modern times will make it easier for UMKM to expand marketing access. The role of digital technology has a significant impact on UMKM. Emerging technological paradigms leverage the potential of a stronger and more sustainable UMKM. Social media and e-commerce can be the sales container of UMKM offenders. The aim of the community empowerment program on UMKM in the Middle East is to provide support for digital marketing training as an effort to develop and expand the technology-based marketing network (digital). After doing this dedication, it is hoped that the UMKM perpetrators in the Middle Coral Coral will continue to synergize for the sustainability of UMKM and the development of the economy of the community.

Company Value is one of the company's goals to be achieved by maximizing the value of Shares. Company value is also one of the factors considered by investors when investing in the capital market. The company value of the food and beverage sub-sector for the last 5 years since 2017 has decreased significantly in 2019 to 2021. Firm Value is influenced by various factors such as: Managerial Ownership, Institutional Ownership, Profitability and Leverage. The existence of a research gap supported by the gap phenomenon makes further study of the factors that affect firm value still needed. This study aims to provide empirical evidence regarding the influence of Managerial Ownership, Institutional Ownership, Profitability and Leverage in food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2017-2021. The research population is all food and beverages on the Indonesia Stock Exchange (IDX). The research sample obtained as many as 57 observations through a purposive sampling method. Research using secondary data with analysis techniques using multiple linear regression analysis. The software tool used in the research is SPSS. The results of the study provide evidence of the influence of Managerial Ownership, Institutional Ownership and Leverage on Firm Value. However, there is also empirical evidence that Profitability has no effect on Firm Value. Meanwhile, simultaneously the variables of Managerial Ownership, Institutional Ownership, Profitability and Leverage affect Firm Value.

Penelitian ini memiliki tujuan mengetahui pengaruh Z-Score,Leverage,ROA,Firm Size Terhadap tax avoidance. Yang mana diketahui bahwa banyak sekali perusahaan-perusahaan melakukan penghindaran pajak yang mana ini bertujuan untuk menguntungkan perusahaan itu sendiri. Penghindaran pajak tidak selamanya ilegal atau dilarang ada juga penghindaran pajak yang legal dilakukan selama tidak melanggar undang-undang yang berlaku. Meskipun demikian terdapat banyak perusahaan yang melakukan indikasi penghindaran pajak, tak luput dengan perusahaan BUMN (Badan Usaha Milik Negara) yang meskipun di bawah naungan pemerintah masih ada dari pihak internal manajer melakukan praktek penghindaran pajak. Penelitian ini menggunakan data yang diambil di Annual Report dan laporan keuangan perusahaan Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia (BEI) periode 2011-2020.  Yang mana populasi dalam penelitian ini adalah perusahaan BUMN yang terdaftar di Bursa Efek Indonesia (BEI)  yaitu sebanyak 24 perusahaan BUMN. Teknik pengambilan sampel dilakukan dengan purposive sampling. Serta Penelitian ini menggunakan statistik deskriptif, uji asumsi klasik, dan pengujian menggunakan uji-f dan uji-t.

The purpose of this research is to find out and analyze the effect of capital management and leverage on firm value through profitability. This research belongs to the type of associative research, while the research approach uses quantitative. The population is Food and Beverage manufacturing sector companies listed on the IDX for 2018-2021. The sampling technique with purposive sampling, obtained a sample of 13 companies. Data analysis in this study uses Partial Least Square (PLS). The results showed that capital management had a significant negative effect on the profitability of Food and Beverage manufacturing companies, Leverage had a non-significant negative effect on the profitability of Food and Beverage manufacturing companies, Capital management had a significant positive effect on the value of Food and Beverage manufacturing companies, Leverage had a significant positive effect on Company value Food and Beverage manufacturing, Profitability has a significant effect on the value of Food and Beverage manufacturing companies. Capital management has a significant negative effect on firm value through profitability in Food and Beverage manufacturing companies. Leverage has no significant negative effect on firm value through profitability in Food and Beverage manufacturing companies.

The main goal of this study is to assess the impact of sales growth applying the leverage as mediator factor and capital intensity to profitability. The population of study consist of 41 manufacture corporates registered at the IDX which the observation period during year 2019 to 2020. Based on the data analysis and result of study applying Structural Equation Modeling-Partial Least Square or SEM-PLS, the evidence shows that there is no impact significantly from sales growth to profitability. Meanwhile, sales growth has an impact positively to leverage; financial leverage has an impact negatively to profitability; and financial leverage could mediate the effect of sales growth variable to profitability. In addition, capital intensity has an impact negatively to profitability.As the implication, this result recommends that manufacture companies should avoid using debt to finance their operation because it could lead to a decrease in profits.

Price Book Value adalah rasio yang digunakan untuk menilai apakah harga saham dari suatu perusahaan termasuk murah atau mahal. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Size, Return On Asset, Leverage dan Sales growth terhadap Price Book Value Pada Perusahaan Pertambangan Yang Terdaftar Di BEI baik secara parsial maupun simultan. Jenis penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian ini adalah sebanyak 34 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia, sampel pada penelitian ini menggunakan purposive sampling. Dan teknik analisis data dalam penelitian ini menggunakan statistik deskriptif. Dalam penelitian ini data diolah menggunakan program software SPSS. Adapun hasil dar hasil uji hipotesis pada penelitian ini untuk membuktikan bahwa secara parsial Size, Leverage, dan Sales Growth tidak berpengaruh dan  tidak signifikan terhadap price book value, dan untuk hasil uji - F membuktikan Size, Return on asset, Leverage dan Sales growth secara simultan berpengaruh signifikan terhadap price book value.

Ukuran keberhasilan suatu perusahaan adalah nilai perusahaan yang diwakili oleh harga saham. Tujuan dari penelitian ini adalah untuk menguji bagaimana perencanaan pajak, profitabilitas, dan leverage mempengaruhi nilai perusahaan. Dalam penelitian ini, logaritma total aset digunakan untuk menilai ukuran perusahaan, sedangkan ETR, ROE, dan PBV digunakan untuk mengukur profitabilitas dan nilai perusahaan. Penelitian semacam ini bersifat kuantitatif. Purposive sampling digunakan selama proses pengambilan sampel. Sampel dari 20 bisnis barang konsumsi yang terdaftar di Bursa Efek Indonesia untuk tahun 2017 hingga 2021 membentuk populasi penelitian sebanyak 75 perusahaan. Analisis regresi data panel dengan menggunakan program eviews 9 adalah teknik analisis yang digunakan. Berdasarkan hasil penelitian, Perencanaan Pajak berdampak negatif minimal dan tidak signifikan terhadap Nilai Perusahaan. Nilai Perusahaan dipengaruhi secara positif dan signifikan oleh profitabilitas. Leverage memiliki dampak yang merugikan tetapi kecil terhadap nilai perusahaan.

This research was conducted to analyze the effect of Liquidity, Profitability, Leverage and Operating Costs on Tax Aggressiveness in Transportation and Logistics sector companies listed on the Indonesia Stock Exchange for the period 2011 – 2021. The sampling technique used was purposive sampling so that the number of samples used in the study were 15 companies. The data analysis method in this study uses panel data regression analysis techniques. The results of this study indicate that Liquidity, Profitability and Leverage have a negative effect on Tax Aggressiveness. Meanwhile, operational costs have a positive influence on tax aggressiveness

Underpricing merupakan sebuah fenomena initial public offering yang sering terjadi di pasar modal dan telah dibuktikan oleh para peneliti. Penelitian ini bertujuan untuk menganalisa pengaruh current ratio, return on asset, debt to equity ratio, reputasi undewriter dan jenis industri terhadap underpricing. Metode sampling yang digunakan adalah purposive sampling pada sampel perusahaan yang melakukan initial public offering (IPO) yang terdaftar di Bursa Efek Indonesia selama periode 2020-2021.  Metode penelitian yang digunakan adalah Analisis Regresi Linear Berganda, dengan bantuan Microsoft Excel dan Eviews9. Dengan hasil penelitian menunjukkan bahwa secara simultan current ratio, return on asset, debt to equity ratio, reputasi undewriter dan jenis industri mempengaruhi underpricing sebesar 55.35%. Secara parsial current ratio berpengaruh negatif terhadap underpricing sebesar 0.0480 < 0.05 dan debt to equity ratio berpengaruh positif terhadap underpricing sebesar 0.0002 < 0.05, sedangkan return on asset, reputasi undewriter dan jenis industri tidak berpengaruh secara signifikan terhadap underpricing.

Tujuan dari penelitian ini adalah untuk memahami bagaimana kepemilikan institusional, leverage, ukuran perusahaan, dan tingkat likuiditas mempengaruhi insersi pajak. Metodologi penelitian ini bersiat kuantitatif. Dalam penelitian ini digunakan data sekunder dari BEI (Bursa Efek Indonesia). Perusahaan-perusahaan di sektor produk konsumen yang terdaftar di Bursa Efek Indonesia (BEI) antara Maret 2018 hingga Maret 2022 menjadi subjek dalam penelitian ini. Sebanyak empat perusahaan telah dieliminasi dengan menggunakan teknik purposive sampling. Dalam penelitian ini, metode analisis yang digunakan adalah analisis panel data. Meskipun likuiditas dan leverage tidak berdampak pada penghindaran pajak, hasil pengujian data panel menunjukkan bahwa kepemilikan institusional dan ukuran perusahaan memiliki dampak yang cukup besar.

Manajemen laba yaitu kebijakan yang di pilih oleh pihak manajemen untuk mempengaruhi laba dengan memperhatikan standar akuntansi untuk mencapai tujuan yang diharapkan. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh perencanaan pajak, ukuran perusahaan, beban pajak tangguhan, profitabilitas dan leverage terhadap manajemen laba. Penelitian menggunakan data sekunder yang berupa laporan keuangan tahunan, jurnal, dan buku terkait.  Populasi dalam penelitian ini adalah perusahaan manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2020 dengan populasi sebanyak 56 perusahaan dan sampel 23 perusahaan. Hasil penelitian ini menunjukkan bahwa secara parsial profitabilitas berpengaruh signifikan terhadap manajemen laba. Sedangkan, perencanaan pajak, ukuran perusahaan, beban pajak tangguhan dan leverage secara parsial tidak berpengaruh signifikan terhadap manajemen laba. Secara simultan perencanaan pajak, ukuran perusahaan, beban pajak tangguhan, profitabilitas dan leverage berpengaruh signifikan terhadap maanjemen laba.

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh profitabilitas, leverage, ukuran perusahaan, likuiditas dan pengaruh secara simultan terhadap nilai perusahaan. Data dalam penelitian ini adalah data sekunder dan data primer berupa laporan keuangan dari PT Aplikasi Bisnis Digital Indonesia. Dalam penelitian ini, penulis menggunakan pendekatan kuantitatif. Metode ini digunakan untuk meneliti pada populasi atau sampel tertentu, pengumpulan data menggunakan instrumen penelitian, analisis data bersifat kuantitatif/statistik, tujuannya adalah untuk menguji hipotesis yang ditetapkan. Teknik analisis data menggunakan analisis regresi linier berganda dengan menggunakan SPSS versi 23. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh signifikan terhadap nilai perusahaan, sedangkan leverage, ukuran perusahaan dan likuiditas tidak berpengaruh signifikan terhadap nilai perusahaan. Pengambilan sampel menggunakan purposive sampling, yaitu pengambilan sampling dengan kriteria tertentu. Terdapat 36 unit observasi berdasarkan kebutuhan penelitian dari 12 sampel data. Dalam penelitian ini variabel dependennya adalah nilai perusahaan, sedangkan variabel independennya adalah profitabilitas, utang, ukuran perusahaan dan likuiditas. Berdasarkan hasil analisis dan pembahasan dalam penelitian ini, penulis menyimpulkan bahwa variabel profitabilitas akan berpengaruh signifikan terhadap nilai perusahaan PT Aplikasi Bisnis Digital Indonesia tahun 2019-2021. Hal ini menunjukkan bahwa semakin tinggi laba yang dicapai maka semakin tinggi pula nilai perusahaan, sedangkan variabel leverage, ukuran perusahaan dan likuiditas tidak berpengaruh secara signifikan terhadap nilai perusahaan pada PT Aplikasi Bisnis Digital Indonesia periode 2019-2021. Namun variabel profitabilitas, leverage, ukuran perusahaan dan likuiditas berpengaruh signifikan terhadap nilai perusahaan PT Aplikasi Bisnis Digital Indonesia periode 2019-2021.

This study aims to examine the Effect of Sales Growth, Firm Size and Leverage on Tax Avoidance. The population in this study are farmasi sector companies listed on the Indonesia Stock Exchange in 2017-2021. The sampling technique used was purposive sampling method. This study uses panel data regression analysis using the Eviews 9 program in processing data. The results of this study indicate that the Sales Growth Variable has a positive effect and significant on Tax Avoidance, the Firm Size Variable has a nagtive effect and significant on Tax Avoidance, and the Leverage Variable has a no effect on Tax Avoidance.

  Abstrak. The purpose of this research is to find out the right method to achieve optimal profit at PT. Andhika's lamp. Meanwhile, the formulation of the problem in this study is how this research method uses a descriptive quantitative approach with the ex post facto research method, namely research on data collected after the event occurred. The research was conducted by examining purchase cards and use cards in 2021. The conclusion of this study is that within a one-year period it can be concluded that the ending inventory value generated using the FIFO method is Rp. 118,840,000, while the LIFO method produces an ending inventory value of Rp. 124,440,000, the LIFO method is the opposite of the FIFO method, which produces a high cost of use so that the resulting profit is low. Based on the conclusions of the research results using the FIFO method, when the acquisition price increases using the LIFO method will be able to produce a high cost of production, this is the impact of the average trend in determining the cost of using fertilizer and ending inventory and reducing the effect of excessive price changes. high or low so that future costs will be more stable.

This study aims to determine the effect of Leverage, Financial Performance, and Capital Structure on Financial Distress with Good Corporate Governance as an Intervening variable in Pharmaceutical sub-sector companies listed on the Indonesian Stock Exchange (IDX). The population in this study are pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange in 2017-2021. The method of analysis in this study is path analysis using Smart PLS 2.0 software. The end result of this research is a picture of causation, so this method uses samples and hypotheses. The test results show that Leverage has a significant effect on Financial Distress, Leverage has a significant effect on Good Corporate Governance, Financial Performance has a significant effect on Financial Distress, Financial Performance has a significant effect on Good Corporate Governance, Capital Structure has a significant effect on Financial Distress, Capital Structure has a significant effect on Good Corporate Governance, Good Corporate Governance has a significant effect on Financial Distress, Leverage has a significant effect on Financial Performance, and Capital Structure has a significant effect on Financial Performance.

Penelitian ini menggunakan 15 perusahaan consumer non cyclicals yang terdaftar di BEI 2019-2021 dengan metode Purposive Sampling bertujuan untuk menguji free cash flow, leverage, profitabilitas terhadap Manajemen Laba. Yang di analisis dengan metode regresi data panel. Hasil Penelitian ini menunjukan bahwa free cash flow memiliki pengaruh negatif terhadap Manajemen Laba, Leverage tidak memiliki pengaruh terhadap Manajemen Laba, dan Profitabilitas tidak memiliki pengaruh Terhadap Manajemen Laba.

This study aims to analyze and determine the effect of Leverage, Profitability, Company Size and Public Ownership on Risk Management Disclosure in manufacturing companies listed on the Indonesia Stock Exchange 2015 – 2018. This study focuses on all manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2018. 2018. Sample selection was done using purposive sampling method and obtained 23 samples with 92 data. The analytical method used in this research is Multiple Regression Analysis. Based on the result of the research, the variable leverage, profitability, firm size, and public ownership simultaneously affect risk management disclosure. Partially, the leverage variable, profitability variable and public ownership variable affect the risk management disclosure. While the variable size of the company does not affect the risk management disclosure.

Financial distress is a condition whene the company are in a state financial difficultes. Every company must have an early an early warning system to detect the potential for financial distress in order to avoid bankruptcky. The Purpose of this is to analyze and provide empirical evidence regarding the effect profitability (ROA), as a moderating between liquidity (CR), leverage (DAR), sales gowth (SG), in predicting financial distress (Altman Z-Score). The population in this purpose were retail companies on the IDX for the 2016-2020 period, with a sample of 19 companies studied for 5 years so that 95 samples were obtained, using the purposive sampling method. The data used is secondary data in the form of information from the company’s financial statements. The data analysis technique used logistic regression and moderating regretion analysis (MRA). The rsults prove that the variables of liquidity, sales growth and profitability are able to predict financial distress, while leverage cannot predict financial distress, the profitability variable strengthens the influence of liquidity and sales growth in predicting financial distress but weakens leverage in predicting financial distress. The advince given is expected thet the company can increase the effectiveness and efficiency in managing assets and can increase sales so that the profit received by the company increases so that the company can avoid financial distress.

This study aims to determine the effect arising from Leverage, Dividend Policy and Working Capital Turnover in the company PT Indofood Sukses Makmur Tbk for the period 2012-2021. This study uses secondary data with a sample of 40 from the quarterly financial statements for 10 years belonging to PT Indofood Sukses Makmur Tbk. The data was obtained from the Indonesia Stock Exchange (IDX) website. The data that has been collected then goes through a prerequisite test, namely the Classic Assumption Test, Validity Test and Reliability Test before testing the hypothesis (multiple linear regression). The conclusion from the results of this study is that partially Leverage has a significant negative effect on company profitability. Dividend Policy Variable partially has a significant negative effect on the company's profitability. Partially, the Working Capital Turnover variable has no significant negative effect on the company's profitability. Leverage, Dividend Policy, and Working Capital simultaneously have a significant positive effect on the company's profitability, while the results of the coefficient of determination with a value of 0.726 which means that Leverage, Dividend Policy and Working Capital have an effect of 72.6% on the Company's Profitability and the remaining 27.4% influenced by other variables not included in this study.