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This research aims to determine the influence of company size, profitability, leverage and financial distress on earnings management in insurance companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2022 period. This research method is a quantitative method using secondary data. The population in this study were all insurance companies listed on the Indonesia Stock Exchange (BEI), 18 insurance companies listed on the IDX in 2019-2022, by taking samples using a purposive sampling method to obtain a sample of 11 companies. The data analysis techniques used are descriptive statistics, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The results of this research show that profitability partially influences earnings management, while company size, leverage and financial distress do not influence earnings management.

This research aims to determine financial performance, operational complexity, and good corporate governance mechanisms against audit delay. The sample for this research is 66 mining companies listed on the Indonesia Stock Exchange (BEI) from 2020 to 2022. The data in this research was obtained from secondary data originating from the company's financial reports and annual reports. The analytical method used in this research is multiple linear regression analysis. The results of this research test show that Profitability, Leverage, Operational Complexity, Audit Committee, and Institutional Ownership have no effect on Audit Delay. Meanwhile, the Board of Commissioners has a positive influence on Audit Delay.

The influence of liquidity and company size on tax avoidance in food and beverage companies listed on the IDX in 2018-2022. The type of data source in this research is the annual financial reports of banking companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sampling technique used was the purposive sampling method and 16 companies were obtained. The data collection technique uses documentation from financial reports published through the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The analysis technique used is panel data regression. In This research uses Eviews 12 software. The results of this research show that: (1) Liquidity has an effect on tax avoidance, (2) Company size has no effect on company value.  

The importance of the taxation system as an economic pillar becomes increasingly prominent in the face of the complexity of international relations and ongoing technological developments. This article discusses the challenges faced by Indonesia in optimizing tax revenue and controlling tax avoidance in the era of globalization. The phenomenon of tax avoidance, particularly involving renowned companies such as PT Bentoel and Google, is a central issue in the context of taxation law in Indonesia. Its impact is significant, with reports from the Tax Justice Network estimating the country's losses at US$4.86 billion per year or approximately IDR 68.7 trillion. Tax avoidance not only has a negative impact on tax revenue but also has the potential to undermine the overall effectiveness of the taxation system. Indonesia is confronted with the expansion of tax avoidance practices, especially by companies listed on the Indonesia Stock Exchange, reinforcing the urgency to address this issue within the existing taxation legal framework. This research adopts a qualitative method with a focus on tax supervision and enforcement to explore efforts to combat tax crimes in Indonesia. Thus, this study is expected to provide an in-depth understanding of the root issues and formulate effective solutions to enhance the effectiveness of Indonesia's taxation system. The research findings are anticipated to serve as a foundation for the development of a more effective national fiscal policy, addressing loopholes in the taxation legal framework, and preventing detrimental tax avoidance practices.    

This study aims to examine the effect of sustainability report, good corporate governance, and profitability on the value of manufacturing companies in the food and beverage sector in 2020-2022. The population in this study is 33 food and beverage sector manufacturing companies in 2020-2022. This type of research is quantitative research. The research sampling technique uses the purposive sampling method, namely sample selection based on predetermined criteria so that 12 companies are obtained as research samples. This study used secondary data obtained from the annual report of the official website of the Indonesia Stock Exchange (IDX) and the website of the company that was the research sample. This analysis technique uses SPSS software version 26. The results showed that sustainability report and good corporate governance did not affect company value, profitability had a positive and significant effect on company value.  

The purpose of this research is to examine the impact of good corporate governance and dividend policy on firm value. This research used the sample of consumer goods industry subsector companies which listed in Indonesian Stock Exchange during 2020-2022. The number of companies sampled in this study were 49 companies. Hypothesis in this research are tested by multiple linear regression analytical. Data analysis show that institutional ownership and independent commissioner has positive effect firm value because through the establishment of good corporate governance a company can add value to investors or shareholders in the company. While, managerial ownership, audit committee, and dividend policy do not have effect on firm value.

Analyzing the impact of PBV, DER, and PER on stock prices, including the influence of PBV and DER on PER, and the intervening role of PER in the PBV and DER dynamics, this study involves nine pharmaceutical companies listed on the Indonesia Stock Exchange, utilizing SmartPLS software. Findings indicate PBV significantly affects stock prices, whereas DER and PER show negligible impact. Both PBV and DER do not influence PER, and PER refrains from intervening in the interplay between PBV and DER concerning stock prices. Despite investor assessments prioritizing book value over indebtedness, the EPS-represented stock acquisition holds minimal influence on investor decisions, leading to PER's inconspicuous impact on stock prices. Contributions of DER and PER to stock values, implications of PBV and DER on PER, and PER's intervening role in the PBV-DER dyad have relatively small effects on stock prices. Consequently, the hypotheses, except for PBV's distinctive influence on stock valuations, are rejected in this intricate analysis.

This research is quantitative research which aims to determine and test the influence of company size, audit opinion, reputation of public accounting firms and auditor switching. This research uses annual financial report data on transportation and logistics sector companies that are listed on the Indonesia Stock Exchange (BEI) in the 2020-2022 period. Testing this research hypothesis uses logistic regression analysis with the SPSS 26 program with a significance level of 5.5% (0.55). The results of this research test state that partially 1) the audit opinion variable has no effect and has a negative value on auditor switching; 2) the public accounting firm's reputation variable has no effect but has a positive value on auditor switching. 3) auditor reputation has no effect and has a negative value on auditor switching and does not affect the condition of the company.  

The purpose of this research is to analyze the impact of corporate social responsibility, as viewed from economic, environmental, and social dimensions, on tax avoidance practices. The research population comprises non-cyclical consumer sector manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2021. Data for this study were obtained from these companies' annual and sustainability reports. The research sample was selected using purposive sampling, resulting in 38 companies. Data analysis will involve Descriptive Statistical Analysis and Multiple Linear Regression Analysis using IBM Statistical Package for the Social Sciences (SPSS) version 25.0. The results of the data analysis indicate that only the variables related to the economic and environmental dimensions of corporate social responsibility impact tax avoidance practices. In contrast, social size does not influence tax avoidance practices.

Return is one of the aspects that motivates investors to engage and is also a reward for the investor's courage in bearing the risks of the investment they make. The aim of this research is to determine the effect of Return on Equity, Current Ratio, price earnings ratio, Debt to Equity Ratio and total assets turnover on stock returns in companies included in the LQ-45 index on the Indonesia Stock Exchange in the period 2016-2021. The population in this research are companies on the Indonesian Stock Exchange in the 2016-2021 period. The sampling technique in this research used purposive sampling. Empirical findings prove that NPL ratio factors affect firm value, while other factors namely; Company growth (FG), CAR, Loans (LDR), BOPO, DPK Growth (DG) and profitability partially do not affect the value of the company (Tobin's Q), but affect the value of the company (Tobin's Q) together.

This research aims to analyze differences in company financial performance before and after making acquisitions in companies listed on the Indonesia Stock Exchange (BEI) which are proxied by the financial ratios Return on Assets (ROA), Current Ratio (CR), Debt to Equity Ratio (DER), and Earning Per Share (EPS). This research was conducted using quantitative methods by taking data from all companies that reported their acquisition activities to the Business Competition Supervisory Commission (KPPU) in 2014 and were listed on the Indonesia Stock Exchange (BEI). The sampling technique in this research used a purposive sampling method and 10 companies were selected as samples. The period used in this research is 2 years before and 2 years after the acquisition. This research uses three data analyzes, namely descriptive statistical tests, normality tests using the One Sample Kolmogorov-Smirnov method, and hypothesis testing with non-parametric tests using the Wilcoxon Signed Rank Test. The results of the partial test using the Wilcoxon Signed Rank Test showed that there were differences in the ROA and EPS ratios in several comparison periods. Meanwhile, the CR and DER ratios did not show any differences in all comparison periods.

One of the causes of delays in the publication of financial reports is the process of completing audits by accountants which takes quite a long time, which is called audit delay. Company size is one of several elements that can influence audit delay. The purpose of this study is to investigate how firm size affects audit delay. Using secondary data from the websites www.idx.co.id and the official websites of the companies, the research method used is descriptive statistical analysis, classical assumption test, normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, multiple regression analysis, determination coefficient test, significant F model test, and the significance test of independent variables (T-test). Purposive sampling was utilized to determine the sample size, which came out to be 207 in the non-cyclical consumer business sector company listed on the Indonesia Stock Exchange for the 2020–2022 period. The study's findings show that the audit delay is significantly impacted negatively by the company's size. The implication is that there is a significant influence of company size on audit delay.

The purpose of this research are determine to (1) the influence leverage which is notated withDebt Equity Ratio  and profitability which is denoted byReturn On Equity to share prices. (2) Role of Price Earning Ratio in moderating the between Debt Equity Ratio and Return On Equity into stock prices. The research object is technology sector companies listed on the Indonesia Stock Exchange during 2021 and 2022. Was conducted using the SmartPLS tool with results (1)Debt Equity Ratio (THE) has a significant negative influence on stock prices (2)Return On Equity (ROE) has a significant positive influence on stock prices (3)Price Earning Ratio (PER) can’t moderate the influence Debt Equity Ratio to the stock price. (4)Price Earning Ratio (PER) can moderate the influenceReturn On Equity to the stock price.

As payment for conducting the audit, the auditor will impose audit fees on the entity being audited. A number of variables, such as the task's complexity, the level of skill needed to complete it, the pay scale for knowledge development programs, and other professional considerations, affect the fees that auditors charge to do audits. The purpose of this study is to determine the effects of audit fees for the Indonesia Stock Exchange's banking subsector between 2021 and 2022 on corporate risk, internal audit function, and board of commissioners independence. The study's population comprises firms that have been indexed on the Indonesia Stock Exchange for a certain timeframe, spanning from 2021 to 2022. Purposive selection was used to pick data from 100 banking subsectors that were listed on the Indonesia Stock Exchange for the study sample. In this study, quantitative analysis is used. The Eviews 12 software was used to conduct the analysis. The findings of the partial test indicate that the audit fee is influenced by the risk of the internal audit function and the independence of the board of commissioners, but that company risk and board independence have no effect on the audit fee.

This study aims to analyze the comparison of financial ratios in the telecommunications sector listed on the Indonesia Stock Exchange for the period 2020-2022. Financial ratios are financial analysis tools used to evaluate company performance by comparing financial data contained in financial statements. Liquidity ratios, profitability ratios, activity ratios, solvency ratios, and market ratios are types of ratios. This research uses a qualitative method with secondary data on financial statements in the telecommunications sector for the 2020-2022 period. The data can be obtained by visiting the official website of the Indonesia Stock Exchange or visiting the company's website. The samples used were only four companies, namely PT Smartfren Telecom Tbk (FREN), PT Indosat Tbk (ISAT), PT XL Axiata Tbk (EXCL), and PT Telekomunikasi Indonesia Tbk (TLKM) using purposive sampling technique. The results of this study indicate that of the four companies, the ratio of PT Telekomunikasi Indonesia Tbk is superior compared to the other three companies because the company can utilize its cash and assets well, fulfill its obligations both short and long term, manage the company well and efficiently, and generate high profits with a reasonable share price.

This research aims to examine the influence of corporate governance (board size), ownership structure (managerial ownership, foreign ownership, and family ownership), and cash ownership on firm value as measured using Tobins Q. This research uses the Ordinary Least Square (OLS) regression test on Tobins Q using manufacturing companies listed on the Indonesia Stock Exchange (BEI) from 2019 to 2021. The results of this research show that the cash holding variable has a significant negative effect on company value. Meanwhile, other variables such as corporate governance, namely the size of the board of directors, ownership structure in foreign, family and managerial ownership have a significant positive influence on company value.

Finding dependent variables that affect tax evasion is the goal of this study. The three variables that are calculated independently are leverage, profitability, and business size. Secondary data for the years 2021–2023 that is gathered annually from the Indonesian Stock Exchange is used in this study. The purposive sampling strategy was applied for four years, from 2021 to 2023, to gather 84 samples from 26 companies. This research was processed using the Eviews 10 application. Multipliers such as Chow, Lagrange, and Hausman are employed. The employment of leverage affects tax evasion. Profits and company size, however, have no bearing on tax evasion

This research aims to analyze the relationship between capital structure, dividend policy, financial performance and company value in the telecommunications industry. This research uses quantitative methods and applies secondary data. The research results show that capital structure, dividend policy and financial performance greatly influence company value. In other words, making decisions about capital structure, dividend policy, and financial performance can positively influence increasing company value. In other words, the results of this research can be used by practitioners and decision makers in the telecommunications industry to help them increase the value of their business.

PT Indofood Sukses Makmur is a public company listed on the Indonesia Stock Exchange. One factor that can influence a company's financial performance is managerial ownership. The aim is to provide a holistic understanding of the relationship between managerial ownership interacting with the financial performance of a company and understand the factors that may or may limit the impact. The descriptive method for analyzing managerial ownership of the financial performance of PT Indofood Sukses Makmur on the Indonesia Stock Exchange can involve calculating certain formulas below. managerial ownership (km)(Number of managerial ownership shares)/(Number of outstanding shares) X 100%. Based on the results of the calculations above regarding managerial ownership in 2022 at PT. Indofood Sukses Makmur Tbk, namely the number of managerial ownership shares is 1,380,020 and the number of outstanding shares is 8,780,426,500, so the result of the number of managerial ownership shares and the number of outstanding shares is 0.00015717. The discussion regarding managerial ownership of financial performance includes an analysis of the impact of managerial share ownership by management on the company's financial performance. Conclusion regarding managerial ownership at PT Indofood Sukses Makmur can have a positive impact on the company's financial performance.

This study aims to determine the effect of (1) Current Rasio (CR), (2) Total Aset Turn Over (TATO), (3) Debt to Equity Rasio (DER) on profitability in transportation companies which listed on the Indonesia Stock Exchange (BEI) in 2019-2020. The method used to determine the sample is purposive sampling. The sample used in this research are 26 transportation companies which listed in Indonesia Stock Exchange. Data analysis technique used is multiple linear regression analysis. The result of the research shows that liquidity ratio (CR) has negative and not significant influence on profitability (ROE) because the current ratio of good transportation company means that there is decrease the profit because the profit is used to pay its short term debt. Activity ratio (TATO) has positive and significant influence on profitability (ROE) to rapid asset turnover indicates the ability of transportation companies to earn profits. Solvability ratio (DER) has negative and not significant influence on profitability (ROE) because transport companies tend to increase debt although not necessarily increase profit. It can be concluded that profitability can be influenced by liquidity, activity and solvability good for company. Transportation companies should pay more attention to financial performance to know the development of a company.