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The aim of this research is to determine the effect of Return on Assets (ROA) and Debt to Equity Ratio (DER) on Financial Distress in Manufacturing Companies in the Consumer Goods Industry Sector for the 2020-2022 period. The measure of Financial Distress used is the Altman Z-score. The method used in this research is descriptive research with a quantitative approach, using multiple linear regression analysis. The population of manufacturing companies in the Consumer Goods industry sector listed on the Indonesian Stock Exchange in 2020-2022 is 201 companies. The sampling technique used was purposive sampling technique, and a sample of 147 companies was obtained. The analysis used was Multiple Linear Regression with data processing tools in the form of SPSS v 19, The results of this research are that the Profitability Ratio proxied by Return on Assets (ROA) has a positive and significant effect on Financial Distress. Meanwhile, Leverage proxied by DER, according to the research results, has a negative and significant effect on Financial Distress.

This researach aims to understand the effect of leverage, institutional ownership, and profitability on tax avoidance. The author uses quantitative data in the form of company financial statements. The author collected data using the purposive sampling method for service companies listed on the Indonesian Stock Exchange in the 2019 – 2022 period and processed using the Eviews 12 statistical application. There was a total of 42 entities and 168 samples were collected. This study shows the results that leverage has a positive impact on tax avoidance, then the results of institutional ownership have a positive impact on tax avoidance, and finally, profitability has a negative relationship to tax avoidance.

This study uses the Altman z-score method to examine the effects of company size, profitability, and leverage as control variables on company performance in the primary consumer goods sector companies listed on the Indonesia Stock Exchange between 2017 and 2021. There are 52 companies in total in this population. Purposive sampling was the sampling approach employed in order to collect data from 260 observations. Secondary data are used in this research's quantitative methodology. Panel data regression analysis using Eviews 12 is the technique employed. The study's findings indicate that corporate performance is simultaneously influenced by tunnelling activity, audit opinion, and board size, with firm size, profitability, and leverage as control factors. Partially, audit findings and tunnelling activities have no impact on a company's performance. The size of the board of commissioners, nevertheless, has a detrimental impact on the operation of the business.  

Enhancing a city's competitiveness in the era of globalization requires harnessing local potential, particularly traditional health remedies. These remedies encapsulate unique knowledge of natural ingredients and healing techniques proven effective over centuries. Promoting the utilization and development of traditional health recipes not only enriches local culture but also improves the quality of life for communities. Cities can leverage their cultural and natural heritage by creating new economic opportunities through industries based on traditional health remedies, such as herbal products and natural medicines. In the long run, this contributes to the city's economic growth and competitiveness across various sectors. Empowering local potential through traditional health recipes is a sustainable strategy for winning the urban competition, enriching local culture, and promoting sustainable economic development by blending local wisdom with modern innovation.

PT Diamond Food Indonesia Tbk is a company engaged in the food and beverage industry. The company's purpose in general is to increase profitability. However, there are several factors that can affect the profitability. The purpose of this study was to know and analyze the influence of leverage and liquidty on profitability at PT Diamond Food Indonesia Tbk simultaneously and partially. The type of data used is secondary data derived from the Financial Statements of PT Diamond Food Indonesia Tbk for the period 2020 – 2022. The research method used is quantitative descriptive analysis. The analyzer uses multiple linear regression equations, classical asumi tests, Detemination coefficient tests (R²), t tests (partial) and F tests (simultaneous). Data processing used SPSS version 25 program. Variable Leverage is measured using Debt Equity Ratio (DER), Liquidity is measured using the ratio namely Current Ratio (CR) and Profitability is measured using Return On Assets (ROA). Based on the results of the analysis with the t test (partial) shows that the variable leverage partially has no effect on profitability and the variable liquidity partially has a negative effect on profitability. Simultaneously showing variable results Leverage and Liquidity simultaneously have a significant effect on Profitability

This research aims to examine the influence of institutional ownership, earnings management, profitability, and leverage on firm value. The population in this study consists of companies in the property and real estate sector. The sample size for this study includes 29 companies with a total of 81 observations. The sampling technique employed is purposive sampling. The research method used is quantitative, with secondary data as the data source. The data analysis method involves multiple linear regression analysis using SPSS version 26. The results of this study empirically demonstrate that profitability has a positive and significant impact on firm value. On the other hand, institutional ownership, earnings management, and leverage do not have a significant influence on firm value.

This study aims to determine the effect of liquidity, profitability and leverage on dividend policy. The sample in this study were companies listed in the LQ45 index listed on the Indonesia Stock Exchange during the 2019-2021 period using purposive sampling method and obtained 30 companies. This research uses multiple linear regression analysis techniques. The results of this study indicate that liquidity and leverage have no effect on dividend policy. Meanwhile, profitability has a significant effect on dividend policy. The coefficient of determination shows 19,5%. These results indicate the ability of the independent variables to explain the dependent variable while 80,5% is explained by other variables

This study aims to examine and analyze the effect of accounting conservatism, capital structure, firm size on earnings persistence. This type of research is quantitative research. The sampling method in this study was a purposive sampling method, namely the selection of samples based on predetermined criteria. The sample for this study uses manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for 2019-2021 with 98 research data. The analytical method used is multiple linear regression analysis using the IBM SPSS statistics 22 program. The results show that the leverage and market concentration has a significant effect on earnings persistence. Meanwhile, the variable operating cash flow have no effect on earnings persistence.

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 analyze the effect of accounting conservatism and leverage on earnings management. The population of this study are manufacturing companies in the food and beverage consumer goods industry sector which are listed on the Indonesia Stock Exchange (IDX) during the 2019-2022 period. The sample of this research is 84 samples selected based on purposive sampling technique. This study uses a quantitative method with secondary data sources in the form of a complete annual financial report of the company. The data analysis technique uses multiple linear regression analysis. The results showed that the leverage variable has a negative and significant effect on earnings management. Meanwhile, the accounting conservatism variable has no effect on earnings management.

Persaingan didunia industri semakin ketat, sehingga kualitas menjadi faktor penting guna memenuhi kebutuhan konsumen. PT. XYZ merupakan perusahaan maklon untuk obat tradisional dan kosmetik. Produk yang dihasilkan antara lain adalah produk herbal. Kemasan menjadi salah satu bagian penting dari produk herbal, namun pada bagian ini ditemukan defect yang tinggi. Metode six sigma dengan pendekatan DMAIC (Define, Measure, Analyze, Improve, Control) dapat digunakan untuk mengetahui jenis defect, dan memperbaiki proses guna meningkatkan kualitas produk. Sedangkan Quality Function Deployment (QFD) digunakan untuk mengetahui aspek penting konsumen dalam membeli produk serta memperhatikan aspek teknis guna meningkatkan kualitas produk. Responden berjumlah 60 orang pengguna produk tersebut. Pengamatan dilakukan pada bulan Januari sd Desember tahun 2022. Temuan penelitian menunjukkan bahwa temuan Six Sigma sejalan dengan temuan QFD. Temuan Six Sigma menunjukkan reject tertinggi adalah tutup bocor dan perbaikan proses yang perlu diperhatikan adalah avaibility mesin dan skill operator. Temuan QFD menunjukkan atribut penting bagi konsumen adalah mudah menyimpan dan desain kemasan tidak mudah rusak. Hal ini menunjukkan bahwa perbaikan tutup bocor dapat dilakukan dengan membuat kemasan tidak mudah rusak sehingga mudah menyimpan. Leverage point untuk perbaikan produk adalah perancangan desain kemasan (nilai absolute importance tertinggi dari QFD, yaitu 4.3

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 the effect of a causal relationship from leverage ratios, liquidity, and firm size as independent variables to financial distress as the dependent variable in real estate and property companies. The research population used was 84 real estate and property companies listed on the Indonesia Stock Exchange (IDX) during the 10-year research period in 2012-2021. The research sample was taken using a purpose sampling technique with 32 selected samples being companies that met the sampling criteria. The analytical method used in this study is a quantitative research method through descriptive statistical testing, classical assumption testing, multiple linear regression testing, and hypothesis testing using IBM SPSS 25 software. The results found that (H1) leverage has a sixnificant negative effect on financial distress with six value 0.003 < 0.05; (H2) liquidity has no sixnificant effect on financial distress with a sig value of 0.576 > 0.05; (H3) company size has a significant negative effect on financial distress with a sig value of 0.002 <0.05.

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