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This study aimed to examine the tax aggressiveness through the components of financial ratios namely liquidity, leverage, profitability, and corporate size in manufacturing companies of consumer goods sub-impurities on the Indonesia Stock Exchange for the period 2015-2018. The selection of samples uses proposive sampling with the criteria of consumer goods subsector companies that report complete finances and companies earn profits. Based on these criteria, a sample of 98 observations was obtained. Analytical techniques use multiple linear regression analysis. The results showed that liquidity negatively affects tax aggressiveness, leverage negatively affects tax aggressiveness, profitability positively affects tax aggressiveness, and corporate size negatively affects tax aggressiveness. Keywords:  Tax Aggressiveness, Liquidity, Leverage, Profitability, Size of Fir  

This research explores the utilization of virtual reality (VR) in educational settings and examines current trends, future directions, benefits, and challenges associated with its implementation. The purpose of this library research is to provide an overview of the existing literature on VR and educational research, highlighting the potential of VR technology to enhance traditional teaching methods and improve student engagement, motivation, and learning outcomes. The method used for this research is a comprehensive review and analysis of relevant scholarly articles, books, and reports from academic databases and libraries. The results indicate that VR has been utilized in educational research to create immersive and interactive learning experiences, personalize instruction, bridge the gap between abstract concepts and concrete understanding, and foster critical thinking and problem-solving skills. VR also presents challenges such as cost, accessibility, curriculum integration, teacher training, technical limitations, health and safety concerns, privacy, and ethics. However, the research concludes that with careful planning, adequate resources, and proper support, VR has the potential to revolutionize education and prepare students for a technologically advanced future. Further research and innovation in areas such as immersion, AI integration, collaboration, assessment, accessibility, and ethics are recommended to fully leverage the benefits of VR in educational settings.

This study aims to examine the effect of liquidity, leverage, capital intensity on tax aggressiveness, and moderated by company size. This study conducted in manufacturing entities listed on the IDX (Indonesia Stock Exchange) over the period of 2017-2019. This study used 63 manufacturing companies and 181 samples. The method of analysis used in this research is multiple linear regression and moderated regression analysis(MRA) to prove the role of moderating variabel. The results show that Leverage had an effect on tax aggressivenes, whereas liquidity,capital intensity and firm size had no effect on tax aggressivenes. This study also prove that firm size weakens the relationship between leverageand tax aggressiveness, while firm size not proven as a moderating variable on the relationship between liquidity, capital intensity on tax aggressiveness. Keywords: liquidity, leverage, capital intensity, company size and tax aggressiveness

The purpose of this research is to test and prove the factors that influence the timeliness of the company's financial reporting. The variables used in this study are profitability, leverage, and liquidity as independent variables, while the timeliness of the presentation of financial statements as the dependent variable. The population in this case research is a retail trade sub-sector company registered in Indonesia Stock Exchange 2015-2019. This study uses secondary data obtained from www.idx.co.id and related company websites. The data taken is company data for the 2015-2019 period with using purposive sampling, so that the total sample obtained is 7 companies. The analysis technique in this research is multiple linear regression analysis using SPSS 25 software. The results showed that profitability and leverage did not affect the timeliness of the presentation of financial statements, while liquidity affects the timeliness of financial statement presentation.

Tax aggressiveness is the actions taken by the company to reduce its tax obligations. A company is said to carry out tax aggressiveness if the company tries to reduce the tax burden aggressively, either using legal methods, namely tax avoidance or illegal methods such as tax evasion. Although not all tax planning actions are carried out illegally, the more loopholes a company uses to avoid taxes, the more aggressive the company is considered. And this study aims to examine the relationship between the dependent variable and the independent variable of this study. The independent variables are liquidity, ROA, leverage and firm size and the dependent variable is tax aggressiveness. And for the analytical method used is regression analysis, and descriptive analysis. Descriptive statistics are used to describe or describe the variables in the study. Descriptive statistics used are measures of tax aggressiveness of all sample companies. The description of the variables can be seen from the mean and standard deviation. The descriptive statistical test was carried out with the SPSS program. The results of the study found that liquidity has no effect on tax aggressiveness, then Renturn on Assets (ROA) affects tax aggressiveness, then leverage affects tax aggressiveness and company size affects tax aggressiveness.   Keywords: Liquidity, ROA, Leverage, Company Size, Tax Aggressiveness

This study aims to determine the Company Size, Leverage, Company Value on Tax Avoidance: The Case of Companies Listed in the Jakarta Islamic Index (JII). The approach used in this research is a quantitative approach. The data in this study are secondary data. Data obtained from the page www.idnfinancial.com. Sampling technique using purposive sampling technique and data analysis using multiple linear regression analysis. The findings show that Company Size and Firm Value do not affect Tax Avoidance while Leverage has a significant effect on Tax Avoidance

This analysis aims to obtain empirical evidence regarding the effect of profitability, leverage, and institutional ownership on tax avoidance in manufacturing companies listed on the IDX for the period 2017-2019. The independent variable uses profitability, leverage, and institutional ownership, while the dependent variable is tax avoidance. Data were obtained from the financial reports of 40 manufacturing companies listed on the IDX for three research periods, namely 2017 - 2019, so that 120 observations were obtained. To prove the influence of the independent variable on the dependent variable, multiple regression analysis was performed. The results of the analysis conducted found that profitability has an effect on tax avoidance, while leverage and institutional ownership have no effect on tax avoidance. Keywords: profitability, leverage, institutional ownership, tax avoidance.

The determinants of firm value in this study are the influence of leverage, price earning ratio and profitability. The sample in this study amounted to 45 data from 15 companies listed on the Indonesia Stock Exchange 2017-2019 period. This type of research is quantitative research and the data analysis technique used is multiple linear regression analysis which is used to determine the effect of each independent variable on firm value. Based on the partial test (t test) Leverage variables, price earning ratio and profitability have no effect on firm value. The coefficient of determination in this study is 15%, which means, Leverage, Price Earning Ratio and Profitability on Firm Value in Metal Companies Listed on the Indonesia Stock Exchange for the 2017-2019 period have an influence on firm value by 15%. And the rest is influenced by other variables outside of this study.  Keywords:  leverage, price earning ratio, profitability, firm value

This research is meant to test the influence of liquidity, profitability, and leverage to the firm value with the corporate social responsibility as the moderating variable. Firm value describes the prosperity of the shareholders. Liquidity, profitability, leverage and corporate social responsibility are the factors which can be a consideration for investors in investing. Methods that used in this research is quantitative method using secondary data obtained through the company’s financial statements. The result of the research shows that: 1) Liquidity has an influence to the firm value. 2) Profitabilitry has an influence to the firm value. 3) Leverage has an influence to the firm value. 4) Corporate social responsibility is unable to moderate the influence of liquidity to the firm value. 5) Corporate social responsibility is unable to moderate the influence of profitability to the firm value. 6) Corporate social responsibility is unable to moderate the influence of leverage to the firm value.

The Company has short-term and long-term. In the short term the company aims to maximize current profits, while in the long term it aims to increase the value of the company itself. This research aimed to examine and analyze the effect of profitability, company size, leverage, and CSR disclosure to the value of manufacturing companies listed on the IDX in 2015-2019. While, the sampling collection technique used purposive sampling with 10 samples which fulfilled the criteria. The data analysis technique used multiple regression linear with SPSS (Statistical Product and Service Solutions). In this research, the testing variable of profitability used Return On Asset (ROA), company size used total assets, leverage used Debt to Equity Ratio (DER), CSR used Corporate Social Disclousure Index (CSDI), and the value of the company used Tobins’Q. The research result concluded that: (1) profitability effect the value of the company, (2) company size did not effect the value of the company, (3) leverage did not effect the value of the company, (4) CSR disclosure effect the value of the company. Keywords: Profitability, Company Size, Leverage, CSR Disclosure, and the value of the company.

The research goals to obtain information and empirical evidence of the influence of factors that affect the timeliness of corporate financial reporting. The variables used in this study are the leverage, profitability, and company size as independent variables, while the timeliness of financial reporting as the dependent variable. The population in this study are investment sub-sector companies listed on the Indonesia Stock Exchange 2015-2019. This study uses secondary data obtained from www.idx.co.id and related company websites. The data taken is company data for the period 2015-2019 with the sample determination criteria, namely non-probability sampling using purposive sampling technique, in order to obtain 11 sample companies. The analysis technique used in this research is multiple linear regression analysis using SPSS 23 software. The results show that leverage has no effect on the timeliness of financial reporting, as well as profitability and firm size that do not affect the timeliness of reporting finance

Relationship skills can create a sales network and become an important part of a company to increase competitive advantage. The purpose of this study is to identify the inconsistency of the relationship between relational capability in competitive advantage and Pareto sales network assets as a mediator. The sample of this study came from food and beverage SME owners around the city of Semarang, Central Java. Respondent data was collected from 202 small and medium business sectors through questionnaires and interviews. This study used SEM-PLS for analysis. The results of the study found that (1) relational capability had a positive and significant effect on Pareto sales network assets; (2) relational capability has a positive and significant effect on competitive advantage; (3) Pareto sales network assets have a positive and significant effect on competitive advantage; (4) the greater the influence of relational capability on competitive advantage through Pareto sales network assets. The role of Pareto sales network assets has the potential to be a high leverage for competitive advantage in SMEs.

Stock investment is one of the most attractive forms of investment for investors. Investors can choose various sectors of companies listed on the Indonesia Stock Exchange (IDX) to place their funds in investing in shares. One of the sectors with high capitalization in recent years is the banking sector, where investors have been attracted to buying banking companies' shares. Even so, investors in investing in stocks must pay attention to the factors associated with the risk of investing in stocks, whether it is a total risk or a systematic risk that cannot be prevented by diversification. The purpose of this study is to empirically examine the effect of firm size, leverage, and profitability on stock risk. The sample used in this study is a banking company listed on the Indonesia Stock Exchange (BEI) and has stock beta data released by Pefindo during 2016-2019. Based on purposive sampling, 23 companies were selected so that the total sample is 92 observations. Hypothesis testing is performed using multiple linear regression analysis of panel data. The test results suggest that company size has a positive effect on systematic risk, but it negatively affects the total risk. Leverage is not associated with systematic risk and total risk.  Keywords: beta, leverage, banking industry, total risk, firm size

Financial distress is a financial condition of a company that is in a state of crisis. The purpose of this study is to find out the effect of liquidity, leverage, operating capacity, profitability, and firm growth on financial distress. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange in 2017-2018 with the sampling technique using porposive sampling or criteria. Based on the technique, obtained sample of 112 companies. The results of this study indicate that liquidity and profitability has a significant effect on the financial distress of manufacturing companies listed on the Indonesian stock exchange. Meanwhile, leverage, operating capacity, and firm growth have no effect on the financial distress of manufacturing companies listed on the Indonesian Stock Exchange.

The purpose of this study is to determine the effect of profitability, liquidity, leverage on firm value and determine the effect of dividend policy in moderating the relationship of the effect of profitability, liquidity, leverage on firm value. This research is a quantitative research. The population is 154 manufacturing companies listed on the Stock Exchange in 2016-2018. The sampling method uses a purposive sampling method and a sample of 39 companies is produced. Analysis using multiple linear regression and MRA (Moderated Regression Analysis) using SPSS software version 24. The results showed that: 1) Profitability and leverage have a significant positive effect on firm value, while liquidity has no effect on firm value, 2) Dividend policy is able to moderate relationship between the effect of profitability on firm value, 3) Dividend policy is not able to moderate the relationship of the influence of liquidity on company value, 4) Dividend policy is able to moderate the relationship of the influence of leverage on firm value.

This research is an empirical study to analyze the data causally (cause and effect). The aim of this study was to determine the performance of manufacturing firms sector industry consumption in indonesia stock exchange. In addition, this study also aimed to determine the influence Economic Value Added (EVA), Return on Asset (ROA), Return on Equity (ROE), Debt Ratio (DR) and Degree of Operating Leverage (DOL) to the Market Value Added (MVA). Population in this research are manufacturing companies sector industry consumption that listing on Indonesia Stock Exchange. Determination of the sample is done by purposive sampling method. Period of research is 5 years during 2013 until 2017. By analysis of data using multiple regression showed that the results showed only a Return on Asset (ROA), Return on Equity (ROE), Debt Ratio (DR) and Degree Of Operating Leverage (DOL) which has positive against Market Value Added, while Economic Value Added (EVA) and Earning Per Share (EPS) does not affect the Market Value Added

This study aims to determine the effect of liquidity, operating cash flow, leverage, fixed asset intensity, and firm size to the selection fixed asset revaluation model in manufactured companies.  This research was done in Indonesia Stock Exchange (IDX) year 2013-2017.The sample in this research is taken by using purposive sampling method of 501 companies. The data usedare secondary data in the form of company's financial statements analyzed using logistic regression.The results of this study indicate that the liquidity, leverage, and operation cash flow have not effect to the selection of  fixed asset revaluation model. While fixed assets intensity and firm size have positive significant effect to the selection of  fixed asset revaluation model.  Keywords:             Fixed assets revaluation, liquidity, leverage, fixed assets intensity, operating cash flow, and firm size.

This study aims to determine the effect of Profitability, Leverage, Liquidity, Company Size on bond ratings in non-financial companies registered at PT. PEFINDO from 2013-2017. The sample used in this study was 157 non-financial companies.The sampling method uses purposive sampling with the research period from 2013 to 2017. The relationships and / or influences between variables are explained using multiple linear regression analysis methods.This study consists of the results of the study showing that 1) Profitability does not  bond ratings 2) Leverage  bond ratings 3) Liquidity does not  bond ratings 4) Company size  bond ratings.  Keywords: Bond Ranking, Profitability, Leverage, Liquidity, Company Size

This research aims to examine the effect of firm size, profitability,financial leverage, boox-tax differences and public ownership structureto income smoothing at manufacturing companies listed on the Indonesian Stock Exchange (Bursa Efek Indonesia) in 2014-2017.The population in this research are Manufacturing Companies listed on the Indonesia Stock Exchange (Bursa Efek Indonesia). Sampling method using purposive sampling in the technique of data analysis is multiple linear regression analysis.The results of this research indicate that firm size, profitability, financial leveragehave a positif significant influence on Income Smoothing. Public ownership structurehave a negativesignificant effect on Income Smoothin whileboox-tax differences have no effect on Income Smoothing.  Keywords: Firm Size, Profitability, Financial Leverage, Boox-Tax Differences, Public Ownership Structure, and Income Smoothing.

This study aimed to examines the influence of leverage, institutional ownership, audit commitee, sales growth, profitability and firm size on the tax avoidance. This research was conducted at Indonesia by using analysis unit manufacture company that have gone public. The population of this research are manufacture company that listed in Indonesia Stock Exchange. The sampling method using purposive sampling with the study period of 2014 until 2017 and obtained as many as 127 companies. The technique of data analysis is used multiple regression analysis. The results of this study shows that leverage, Institutional Ownership and Audit Commitee positive not significant on Tax Avoidance. Sales Growth negative not significant on Tax Avoidance. Profitability positive significant on Tax Avoidance. Firm Size negative significant on Tax Avoidance.  Keyword: Leverage, Institutional Ownership, Audit Commitee, Sales Growth, Profitability, Firm Size and Tax Avoidance