Publication Search

This study seeks to ascertain the impact of macroeconomic fundamentals, the configuration of ownership, the attributes of the company, and the composition of capital on the practice of earnings management, considering the reputation of the auditor as a moderating factor. This study employs data from 11 firms listed on the Indonesia Stock Exchange, chosen through purposive sampling over the years 2019 to 2022, resulting in a total of 44 instances of data observation. The analysis method uses SmartPLS analysis. The research results show that macro fundamentals, ownership structure, company characteristics and capital structure do not have a significant effect on earnings management. The composition of ownership and the financial leverage of a company notably impact its attributes. However, the standing of the auditor does not alter the effect that ownership configuration, company traits, and financial structuring have on the practices of earnings management.

This study aims to analyze how much influence DER and ROA simultaneously and partially have on the Share Price of the Mustika Ratu Tbk company listed on the Indonesia Stock Exchange from 2015 to 2021. The F test shows that company performance measured by DER and ROA has no significant effect on Stock Price. The t test concluded that the DER variable had no significant effect on the stock price, but the ROA variable had a significant effect on the stock price. Based on the coefficient of determination test, the independent variable affects the dependent variable by 60.9% and there are still 39.1% explained by other factors not included in the study.

Abstract :The financial performance of PT Semen Baturaja (Persero) for the period 2020-2022 needs to be evaluated to determine the effectiveness of management in managing the company's finances. The purpose of the study is to measure the financial performance of PT Semen Baturaja (Persero) through financial statement analysis over the period 2020, 2021, and 2022. This study uses various types of financial ratios such as Liquidity, Solvency, and Profitability. The research method used is qualitative with a quantitative approach. The data used is sourced from the financial statements of PT Semen Baturaja (Persero) Tbk for the years 2020, 2021, and 2022, obtained from the Indonesia Stock Exchange. The analysis results show that the company has good liquidity because current assets are higher than current liabilities. The solvency ratio level is quite healthy. Although the Debt to Asset Ratio (DAR) indicates high debt, the low Debt to Equity Ratio (DER) values show that most of the assets are still funded by equity. The company's profitability level is less healthy. Although the Gross Profit Margin (GPM) shows positive results and is higher than the industry average, other ratios such as Operating Profit Margin (OPM), Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE) indicate that the company has significant room for improvement in operational efficiency, cost management, and optimization of asset and equity utilization. Keywords: Analysis, Liquidity, Solvency, Profitability

The Indonesian capital market is experiencing significant growth, encouraging investors to consider shares as the main investment option. Fundamental analysis is important in assessing company performance, especially in the property and real estate sectors which are important for the Indonesian economy. This research aims to analyze the influence of fundamental factors such as Return On Assets (ROA), Return On Equity (ROE), Debt to Equity Ratio (DER), and Book Value (BV) on the share prices of property and real estate companies listed on the Indonesia Stock Exchange (BEI) for the 2021-2023 period. Using a panel data regression model with a random effects approach, the results show that BV has a partially significant positive effect on stock prices, while ROA, ROE and DER have a partially significant negative effect. These findings provide insight for investors in identifying key factors that influence share prices, so that they can help in making better investment decisions in the property and real estate sector.

This research aims to evaluate the influence of company complexity, company size, KAP reputation, and audit opinion on audit delays in transportation sector service companies listed on the Indonesia Stock Exchange from 2018 to 2020. The background of this research is based on the importance of timeliness in submitting reports finance to maintain the trust of investors and other stakeholders. The research method used was purposive sampling with a sample of 66 companies which were analyzed using multiple regression using SPSS version 26 software. The research results showed that company complexity, company size and KAP reputation did not have a significant influence on audit delay, while audit opinion showed an influence. which is significant. The conclusions of this research indicate that although factors such as complexity and company size are often considered to influence audit delay, in the context of transportation sector companies, only audit opinion shows a significant correlation. This shows the need for companies to focus more on the quality of financial reports and transparency to reduce audit delays. These findings are expected to provide insight for companies, auditors and regulators in efforts to increase the efficiency of the audit process and the timeliness of financial reporting.

This study aims to analyze and test the effect of leverage, company size, and liquidity on company value and the ability of profitability to moderate the effect of leverage, company size, and liquidity on company value in manufacturing companies in the food and beverage industry sub-sector that have been listed on the Indonesia Stock Exchange for the period 2021-2023. The population of this study consisted of 26 food and beverage sub-sector manufacturing companies. The sampling method used in this study used purposive sampling technique and resulted in sample data of 72 companies used in this study. The data analysis method used in this study is multiple regression analysis which was previously tested with classical assumptions, then moderation testing will be carried out with the MRA test. The results of this study explain that leverage, company size and liquidity have no effect on company value and profitability is able to moderate the relationship between company size and company value, but cannot moderate the relationship between leverage and liquidity on company value.      

The purpose of this study was to determine the effect of fee audit, audit tenure, audit rotation, and KAP reputation on audit quality. The research population is all manufacturing companies listed on the Indonesia Stock Exchange. The sample consisted of 22 manufacturing companies that met the predetermined criteria to be sampled throughout the study period. The sampling methodology used in this study is purposive sampling. The methodology used for data analysis in this study is logistic regression analysis. Secondary data in the form of the company's annual financial statements obtained from the official website of the Indonesia Stock Exchange (IDX) and each sample company were used for this study. The data collection process includes documenting information and analysis using the SPSS 25 application program. The research results show that audit fees have a positive but not significant effect on audit quality, audit tenure has a statistically insignificant negative impact on audit quality, audit rotation has a statistically significant positive impact on audit quality, and KAP reputation has a statistically significant positive impact on audit quality, according to the research findings.

This study is to examine how interest rates and inflation affect the movement of the Indonesia Stock Exchange's Composite Stock Price Index (IHSG) (BEI). An econometric technique was utilized to do regression analysis on monthly data spanning the years 2015-2017. The study's findings demonstrate how the interest rate variable and the composite stock price index (IHSG) are influenced by the inflation variable, represented as variable X1.

This research aims to determine the effect of leverage, company size and retention ratio on company value in banking companies listed on the Indonesian Stock Exchange during the 2020-2023 period. The population taken and used in this research is annual data from 45 companies for four (4) periods totaling 180 data. This research uses the Eviews 12 analysis tool. Applying the Multiple Regression Analysis research method with the data type in the form of panel data with a Fixed Effect Model. The results of this company value research show that leverage and company size have a significant effect on company value, while the retention ratio has an insignificant effect on company value.

One of the company's goals is to maximize the value of its shares to achieve company value. When investing in the capital market, investors also take into account the value of the company. Over the last five years, the value of companies in the food and beverage subsector experienced a significant decline from 2020 to 2023. This decline began in 2019. Many factors, including company size, profitability and leverage, influence the value of a company. The gap phenomenon supports the existence The research gap indicates the need for additional research into the variables that influence firm value. The aim of this research is to present empirical data regarding the influence of company size, profitability and leverage on manufacturing companies in the metal industry and similar industries listed on the Indonesia Stock Exchange between 2019 and 2023. All companies in the food sector and beverage subsector are listed on the Exchange. Indonesian Securities (BEI) is the research population. A purposive sampling strategy was used to select the research sample from seven observations. Multiple linear regression analysis is used in research to analyze secondary data. SPSS is a program used in research. The findings of this research show how leverage and company size affect company value. However, empirical data also shows that profitability has little effect on company value. Simultaneously, the factors Company Size, Profitability, and Leverage influence Company Value.

Companies in the food and beverage sector that are listed on the Indonesian Stock Exchange have the same goal as any other company: to maximize earnings. Working capital management and accounts receivable turnover are critical factors that might affect a company's financial performance in this setting. Previous studies have shown that improved management of a company's working capital and receivables may lead to increased earnings. Listed businesses in the food and beverage subsector on the IDX will have their working capital and receivables turnover assessed for their impact on profitability from 2020 to 2022. A quantitative research technique grounded on descriptive methodology is used in this study. The food and beverage industry had a number of IPOs between 2020 and 2022 on the IDX. As supplementary resources, we rely on www.idx.co.id and the company's annual financial report. We used a multiple linear regression test to examine the data and determine the impact of working capital and receivables turnover on profitability at the same time. Data shows that between 2020 and 2022, receivables turnover and working capital together have a major impact on the profitability of IDX-listed food and beverage subsector firms. Improved management of working capital and receivables may lead to higher profitability, according to the research. Future studies should include a larger sample size and more factors to better advise organizational management on financial decision-making.

The evaluation of companies in Indonesia, particularly in the manufacturing sector, which drives the economy, is influenced by various elements. The study analyzed the impact of three main factors on firm valuation: dividend policy, investment decisions, and debt policy. Population in the study includes all manufacturing business entities listed on the Indonesia Stock Exchange from 2019-2022. The sample of 291 companies was chosen through purposive sampling with specific criteria. Research findings indicate that investment decisions have a significant positive impact on firm value, dividend policy and debt policy do not have a significant effect.

This research aims to provide evidence of how industry type and board gender diversity influence carbon emissions disclosures made in manufacturing companies listed on the Indonesia Stock Exchange for the period 2020 to 2022. The sampling in this study used a purposive sampling technique. Based on these criteria, 81 observations were obtained. Research findings show that the type of industry influences carbon emissions disclosure, gender diversity influences carbon emissions disclosure. It is hoped that the findings of this research can contribute to expanding the disclosure of carbon emissions by companies, especially Indonesia, thereby helping the Indonesian government to more easily control the country's carbon emissions.

Financial performance analysis is analysis that used to measure company achievement from financial segment. this study purposes is to asses the impact of financial ratio, firm size and net profit margin to financial performance in banking sub-sector companies listed on Indonesia Stock Exchange Period 2020 - 2022. This research utilizes secondary data obtained from a sample of 45 companies. The analytical methodology employed in this study is descriptive analysis, normality test, hetroscedasticity, autocorelation, multicollinearity, multiple linear regression, coefficient of determination and F test from SPSS statistics 25 as the analytical instrument. The result found in this study show that Net Profit Margin variable has an influence on Return on Assets, meanwhile the Debt to Equity Ratio dan Firm Size variable does not exert influence Return on Assets

The aim of this research is to empirically evaluate GCG and green accounting on CSR disclosure mediated by financial performance. The data used in this research is secondary data originating from the annual reports of mining companies listed on the Indonesia Stock Exchange (BEI) for 2012-2022. The number of samples collected using purposive sampling technique was 4 companies. The data analysis technique in the research uses the SEM-PLS program which is processed with WarpPLS 7.0. The research results show that Good Corporate Governance (GCG), which is proxied using the independent board of commissioners variable, has a negative effect on CSR disclosure, , green accounting has a positive effect on CSR disclosure, financial performance cannot mediate the influence of the independent board of commissioners on disclosure. CSR, financial performance cannot mediate the influence of the audit committee on CSR disclosure, financial performance cannot mediate the influence of green accounting on CSR disclosure.    

This study aims to analyze the factors that influence auditor switching. The population of this study are energy sector companies listed on the Indonesia Stock Exchange for the period 2018-2022. The data used in this study were obtained through internet research (online research) on the official website of the Indonesia Stock Exchange, namely www.idx.co.id. This research uses a quantitative approach. The sample was determined by purposive sampling method.  The data analysis used in this research is descriptive statistics and logistic regression. The results of this study indicate that profitability, going concern opinion, company size, and financial distrees have no effect on auditor switching.

Investment is a tool to earn income in the future. With so much uncertainty in generating income, it encourages someone to do something that will benefit themselves in the future. So that those who invest in the right way will feel calm about facing the lives of themselves and their families in the future. For investors, this research involved 54 companies and 11 companies were selected as samples through purposive sampling. The data analysis tools used in this research are classical assumption testing, multiple linear regression analysis, correlation analysis, coefficient of determination analysis, and hypothesis testing. The results of this research indicate that partially the Liquidity, Activity Ratio and Profitability variables have a significant effect on share prices. Leverage has no significant effect on stock prices. Simultaneously, the ratio variables Liquidity, Leverage, Activity and Profitability have a significant influence on Share Prices of 88.2% and the remaining 11.8% is influenced by other variables.

This study aims to determine the influence of profitability, leverage and sales growth on tax avoidance. This research sample will be obtained from Property and Real Estate Sector Companies listed on the Indonesia Stock Exchange in the 2021-2022 period. To find out the relationship between variables, data analysis is carried out. The analysis used in this study is multiple regression analysis where for partial testing using statistical test t and simultaneous testing using the anova statistical test and before this test is carried out first a classical assumption test. This research is classified as TKT 3, which is proof of concept of functions and/or important characteristics analytically and experimentally.

The aim of this research is to determine the effect of tax aggressiveness, profitability, leverage, and an independent board of commissioners on corporate social responsibility disclosure with company size as a moderating variable in infrastructure companies listed on the Indonesia Stock Exchange. The period used in this research is 4 years, starting from 2018-2021. This study uses a quantitative approach. The population in this study were 67 infrastructure companies that were still listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling and a sample of 13 companies was obtained. The data analysis technique used is moderated regression analysis (MRA). The results of the research show that partially tax aggressiveness, company size has a positive effect on corporate social responsibility disclosure, profitability, leverage, an independent board of commissioners has no effect on corporate social responsibility disclosure, company size is able to moderate tax aggressiveness towards corporate social responsibility disclosure, and company size does not. able to moderate profitability, leverage, independent board of commissioners on corporate social responsibility disclosure. Simultaneously, tax aggressiveness, profitability, leverage, independent board of commissioners, and company size have a positive and significant effect on corporate social responsibility disclosure. The ability of the variables tax aggressiveness, profitability, leverage, board of commissioners and company size to explain Corporate Social Responsibility disclosure is 21% as shown by the large adjusted R square value. Meanwhile, the remaining 79% is influenced by other variables.

Good audit quality is an important factor in ensuring the integrity and reliability of an entity's financial reports. This research aims to examine the influence of free cash flow and audit committee effectiveness on audit quality. Free cash flow reflects the availability of financial resources for a company to finance operational and audit activities. Meanwhile, an effective audit committee can ensure adequate oversight of the financial reporting and audit processes. This research uses panel data which includes companies listed on the Indonesia Stock Exchange during the 2018-2022 period. Free cash flow is measured using the ratio of operating cash flow to total assets, while audit committee effectiveness is measured using a composite score that includes the audit committee's independence, expertise and activities. Audit quality is assessed based on proxies such as the size of the public accounting firm, auditor industry specialization, and audit fees. The research results show that free cash flow and audit committee effectiveness have a significant positive influence on audit quality. Companies with high free cash flow tend to have adequate resources to pay higher audit fees, thereby encouraging auditors to carry out a more in-depth and quality audit process. In addition, an effective audit committee can ensure good oversight of the financial reporting and audit process, thereby improving audit quality. These findings provide important implications for companies and regulators in improving audit quality through managing free cash flow and establishing effective audit committees. Future research can explore other factors that influence audit quality and include relevant control variables.