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The purpose of this study is to determine the effect of profit persistence, book tax differences, and capital structure on the earnings response coefficient in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the period 2018-2022. The sampling technique uses purposive sampling technique. Based on the established criteria, 13 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results showed that Profit Persistence influences the Earning Response Coefficient. Book Tax Different and Capital Structure have no effect on the Earning Response Coefficient.    

This research was conducted to see whether there was an influence of liquidity and profitability on profit growth in three islamic commercial banking companies listed on the indonesia stock exchange (BEI). The phenomenon of profit growth is the company’s ability to increase net profit compared to the previous year. Good profit growth can reflect that the company’s financial performance and financial condition are good. Profit growth can be calculated by subtracting the current period’s net profit from the previous period’s net profit and the dividing by the previous period’s net profit. There are two ratios used in this research, namely the liquidity ratio (Current Ratio, Quick Ratio) and the profitability ratio (Return On Asset).

This research was conducted to determine the effect of tax minimization and audit tenure on transfer pricing with firm size as a moderating variable carried out on manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The sample used in this research was selected using a purposive sampling method based on several predetermined criteria and resulted in 23 company samples with 115 observation data. The data analysis method uses panel data regression analysis which is tested using Eviews 12 software. The hypothesis testing method uses a significance level of 5%. The research results show that only the audit tenure variable is proven to have a negative influence on the company's decision to carry out transfer pricing practices, while the tax minimization variable has no effect on the company's decision to carry out transfer pricing practices.

This study aims to examine the effect of Financial Reporting Quality, Internet Financial Reporting and Transparency variables on Information Asymmetry. This research is a quantitative study that uses secondary data. The population in this study are infrastructure, utilities and transportation companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period, totaling 56 companies. The results of this study indicate that Financial Reporting Quality has no effect on Information Asymmetry, Internet Financial Reporting has no effect on Information Asymmetry, Transparency has a negative effect on Information Asymmetry.

The purpose of this study is to determine the effect of corporate social responsibility, corporate image and competitive advantage on economic performance in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange. The research time period used is 4 years, namely the 2018-2021 period. The population of this study includes all state-owned companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 10 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis using the eviews 9.0. The results of this study indicate that Corporate Social Responsibility and Corporate Image have no effect on Economics Performance, while Competitive Advantage has an effect on Economics Performance.

The purpose of this study is to determine the effect of tax planning size, multinationality and intangible assets with foreign ownership as a moderation variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the period 2017-2021. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sampling technique uses purposive sampling technique. Based on the established criteria, 8 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results of the study partially show that tax planning has a positive effect on Transfer Pricing decisions. Multinatinality negatively affects Transfer Pricing decisions. Intangible assets have no influence on Transfer Pricing decisions.

The purpose of this study was to determine the effect of intellectual capital, inventory turnover and profitability on financial distress in mining sector companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the period 2017 - 2021. The population of this study includes all mining sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 - 2021. The sampling technique in the study used purposive sampling technique. Based on the predetermined criteria, 13 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data logistic regression analysis. The results showed that intellectual capital and inventory turnover had no effect on financial distress. While profitability has a significant negative effect on financial distress, and intellectual capital, inventory turnover and profitability jointly affect financial distress.  

The purpose of this study is to determine the effect of company size and sales growth on corporate social responsibility in mining companies listed on the Indonesia Stock Exchange. The research time period used is 5 years, namely the 2017-2020 period. The population of this study includes all mining companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 9 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is multiple linear regression supported by the SPSS 25 program. The results show that company size have effect on corporate social responsibility and sales growth have no effect on corporate social responsibility.   Keywords: company size, sales growth, corporate social responsibility  

Intellectual capital disclosure in Indonesia is still voluntary so that intellectual capital is rarely disclosed by companies. The purpose of this study is to determine the effect of ownership concentration, the size of the Board of Commissioners, the size of the Audit Committee, the reputation of the Public Accounting Firm on intellectual capital in banking companies listed on the Indonesia Stock Exchange in the 2016-2020 period.. Using purposive sampling as a technique for sampling. Based on the established criteria, 10 companies were obtained as samples. The type of data used is secondary data obtained from the financial statements of banking companies listed on the IDX. The analysis technique uses Moderated Regression. The results of the  concentration of ownership, the size of the Board of Commissioners, the size of the Audit Committee, the reputation of the Public Accounting Firm have an effect on intellectual capital disclosure.

The purpose of This study aims to identify and examine the effect of tax planning, deferred tax expense and firm size on earnings management practices. The sample in this study is the consumer goods and industrial sub-sector companies listed on the Indonesia Stock Exchange with an observation period of 2015 to 2019. The results of this study indicate that tax planning has no effect on earnings management, deferred tax expense affects earnings management and firm size affects earnings management.

The purpose of this study was to determine the effect of company size and leverage on intellectual capital in manufacturing companies in the food and beverage sub-sector. The research time period used is the 2015-2019 period. The population of this study includes all Food and Beverage Sub-Sector Manufacturing companies listed on the BEI for the 2015-2019 period. The sampling technique was using purposive sampling technique. Based on the predetermined criteria, 10 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data logical regression analysis. The simultaneous research results show that company size and leverage have an effect on intellectual capital. The results of the research partially show that leverage has a significant positive effect on intellectual capital and company size do not have a significant effect on intellectual capital.

Entering the era of globalization, the advancement of innovation and competition in the business world is getting tougher. The capital market is the best way to maintain its reality in the business world. In Indonesia, there is capital market called the Indonesia Stock Exchange. In general, the value of the company is described by the development of the company’s share price in the capital market. The higher the stock price of a company, the higher the value of the company. Before investing their funds, investors perform a ratio analysis on the company’s ability to generate profits. This study aims to determine the effect of Return On Equity, return on aset, Debt to Equity Ratio, dan Current Ratio on Stock prices on the LQ45 index of the Indonesia Stock Exchange (IDX)for the 2015-2019 period, either simultaneously, partially, or dominantly. This study uses quantitative research methods. The research sample was 29 LQ45 manufacturing companies which were obtained by using a sampling technique,namely pusposive sampling. Data analysis was performed by multiple linear regression analysis. The result showed that partially the  Return On Equity, Return On Aset, dan Current Ratio variables had an effect, while the Debt to Equity Ratio variable had no effect on stock prices in manufacturing companies LQ45 Indonesia Stock Exchange (IDX). Simultaneously, the  Return On Equity, return on aset, Debt to Equity Ratio, dan Current Ratio variables have a significant effect on stock prices with an f table value of 2,43 and a significant level of 0,000 less than 0,05.

Thel aim ofl this researchl isl to analyzel the influence ofl audit quality andl company size on auditl delay inl manufacturing companiesl listed onl the Indonesial Stock Exchangel in 2019-2021. Purposive samplingl as a sample selection techniquel with al sample ofl 28 Propertyl and Reall Estate Sectorl manufacturing companiesl listedl on thel Indonesial Stockl Exchange inl l2019-2021. Thel results prove that audit quality and company size do notl affect auditl delay.  

This study aims to analyze the influence of Return on Assets (ROA), Debt to Equity Ratio (DER), company size, and Current Ratio (CR) on the Dividend Payout Ratio (DPR) of public companies in Indonesia. DPR is one of the main indicators in dividend policy, reflecting how much net profit a company distributes to shareholders. This policy not only reflects a company's financial condition but also influences investor perceptions and investment decisions in the capital market. Factors such as profitability, capital structure, company size, and liquidity are considered important in determining the amount of dividends paid. More specifically, ROA is used to measure a company's ability to generate profits from its total assets. The higher the ROA, the greater the company's ability to pay dividends. DER indicates the proportion of a company's funding derived from debt to equity; the higher the DER, the greater the financial risk, which in turn can reduce the ability to pay dividends. Company size reflects the scale of operations and financial strength. Larger companies generally have better access to funding and therefore tend to be more stable in distributing dividends. Meanwhile, CR is used to assess a company's ability to meet its short-term obligations. Excessive liquidity can reduce flexibility in distributing profits as dividends. The research method used is a quantitative approach with multiple linear regression. The research data was obtained from the annual financial reports of public companies listed on the Indonesia Stock Exchange (IDX). The sample was determined using a purposive sampling technique, resulting in 60 observations. The results show that ROA, DER, company size, and CR simultaneously have a significant effect on DPR, with an R² value of 49%. Partially, ROA has a dominant positive effect, while DER and CR show negative effects.

The purpose of this study was to find out whether total debt and total capital affect net profit with income as a moderating variable for manufacturing companies in the Jakarta Islamic Index for 2017-2021. This study uses data processing research methods in numerical form. The samples in this study are 7 manufacturing companies in the Food and Beverage Sub-Sector on the Indonesian Stock Exchange (IDX) for the 2017-2021 period. The analytical method used is descriptive qualitative and descriptive quantitative. The results of the research on the t-test show that total debt has a significant effect on net income with a value of (0.0008 <0.05), total capital has a significant effect on net income with a value of (0.0000 <0.05). Whereas total debt does not have a significant effect on net income with income as a moderating variable with a value of (0.0638 > 0.05) and total capital does not have a significant effect on net income with income as a moderating variable in manufacturing companies in the Food and Beverage Sub Sector in the Jakarta Islamic Index in 2017-2021 with a value of (0.8553 > 0.05)

This study aims to determine the effect of investment decisions, funding decisions, and dividend policies on firm value in food and beverage companies listed on the Indonesia Stock Exchange. The population in this study is 34 companies that are included in the food and beverage sector which are listed on the Indonesia Stock Exchange in 2020-2022. The sampling technique used is purposive sampling with certain criteria, so that the final sample that can be used is 13 companies. Research results obtained using SPSS version 17. The results of the study using the F test showed that the Fcount was 11.503> he F table was 3.267 with a significant value of 0.000 0.05 and it could be concluded that simultaneously it was accepted. The results of ui t calculate the investment decision (X1) of 4.673 > 2.030 and a significant value of 0.000 <0.050, t calculate the funding decision (X2) of 2.034 > 2.030 and a significant value of 0.050 <0.050, and t calculate the dividend policy (X3) of -0.484 <2.030 and a significant value of 0.631 0.050. This shows that X1 and X2 have an effect and are significant while X3 has no effect and is not significant on the value of the Company.

The proper submission of financial reports affects the company's reputation because it ensures that short-term and long-term decisions and policies are made quickly so that the public gets information quickly. This study aims to determine whether audit delays are influenced by financial performance and examiner reputation. The period 2016-2021 is the time span of this research with various types of industrial or business companies listed on the Indonesia Stock Exchange. This study is quantitative in nature. The test sample consists of 126 entities and is taken by purposive sampling. The data analysis technique uses multiple linear regression. Based on the results of the analysis obtained, it was found that liquidity proxied in the quick ratio did not show significant results on audit delay, then profitability proxied by net profit margin showed significant results on audit delay, then for solvency proxied by debt to assets gave results had no significant effect on audit delay, then for external auditor reputation also did not show significant results on audit delay.

This study aims to determine the influence of stock split policies (stock splits) and limited offer policies (right issue) on stock prices in companies listed on the Indonesia Stock Exchange (IDX). The stock price for a stock split is measured by the closing price and for the right issue using abnormal returns. The data used is the company's stock price data taken on the IDX and Yahoo Finance in 2018 to 2020. The population used in this study amounted to 52 companies consisting of 25 companies that conducted stock splits and 27 companies that conducted right issues and sampling using census methods or saturated samples. Hypothesis testing using wilcoxon signed rank test with observation period (event window) for stock split is 8 days and for the right issue which is 14 days, previously conducted normality test first using shapiro wilk test. The test results indicated that there was an influence on the stock split policy on the stock price in 2018 to 2020 with a significance value of 0.012. As for the right issue test, a significance value of 0.218 was obtained which means that there is no influence on the right issue policy on the stock price in 2018 to 2020.

This research aims to determine the effect of good corporate governance, leverage,  and firm size on risk disclosure in banking companies listed on the Indonesia Stock Exchange in 2019-2021. The population in this research are banking companies listed on the Indonesia Stock Exchange in 2019-2021. The sampling technique used purposive sampling technique and obtained 33 companies with a research period of 3 years. The analytical method used in this study is multiple linear analysis using SPSS software version 25.0. Based on the results of the research conducted, it was found that, (1) the Independent Board of Commissioners has no effect on risk disclosure, (2) the Audit Committee has a positive effect on risk disclosure, (3) Leverage has a positive effect on risk disclosure, (4) Firm Size has a positive effect on risk disclosure.

This research was conducted to determine the role of liquidity in mediating the influence of company size and business risk on the profitability of banking companies listed on the Indonesia Stock Exchange (BEI). The population in this study was 57 companies in the banking sub-sector listed on the Indonesian Stock Exchange. Based on the predetermined criteria, 32 banking companies were obtained, so that the research sample studied amounted to 96 sample data. In this research, the data analysis technique used is the path analysis technique with the help of the Smart-PLS 4 application. The research results show that partially the variable Size, NPL, and LDR do not have a significant effect on ROA, while the BOPO variable has a significant effect on ROA. Size does not have a significant effect on ROA through LDR as a mediating variable. NPL does not have a significant effect on ROA through LDR as a mediating variable. BOPO does not have a significant effect on ROA through LDR as a mediating varia.