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This study aims to determine the effect of leverage level (DER) and sales level on firm value (PBV) at PT Japfa Comfeed Indonesia Tbk for the period 2013-2023. The research method used is quantitative with a descriptive approach. Data obtained from the company's financial statements for eleven years and analyzed using multiple linear regression and classical assumption tests. The results showed that partially, DER had no significant effect on PBV, while the level of sales had a significant effect on PBV. Simultaneously, DER and sales level have no significant effect on PBV.

This study aims to determine the Effect of Tax Planning, Profitability and Leverage on Transfer Pricing in Marketplace Platform Companies Registered on the IDX 2019-2022. This type of research is quantitative research. The data for this study were obtained through secondary data. The population in this study were all marketplace platform companies listed on the IDX 2019-2022. The sample in this study was 8 companies, namely 32 financial reports. The analysis techniques used were classical assumption tests, multiple linear regression analysis and hypothesis tests. The results showed that the tax planning variable (X1) had a positive and significant partial effect on transfer pricing. The ROA variable (X2) had a positive and significant partial effect on transfer pricing. The DER variable (X3) had a negative and insignificant partial effect on transfer pricing. The Tax Planning Variable (X1), ROA (X2) and DER (X3) had a positive and significant simultaneous effect on transfer pricing.

Manufacturing companies in the textile and garment sector play an important role in the national economy, contributing to global development every year, creating jobs and encouraging domestic and foreign investment. However, the influence of globalization triggered by the influence of internal and external parties can cause many companies to experience financial difficulties. So researchers are interested in conducting research using secondary data in the form of annual financial reports. This study aims to evaluate financial ratios related to the company's financial distress conditions and identify factors causing financial difficulties in companies in the textile and garment sector listed on the Indonesia Stock Exchange in 2022-2023. This study uses the Springate (S-Score) method and logistic regression analysis with the results of the analysis showing that liquidity has a significant negative effect on financial distress, leverage has a positive insignificant effect on financial distress, and profitability has a significant negative effect on financial distress, and activity has a positive insignificant effect on financial distress.

This research aims to analyze the influence of Intellectual Capital Disclosure (ICD), profitability, and leverage on company value in companies included in the LQ45 index on the Indonesia Stock Exchange for the 2020–2024 period. The research background is based on the importance of disclosing intellectual capital, financial performance and capital structure in increasing company value, as well as the inconsistent results of previous research. The research method uses a quantitative approach with an explanatory design, purposive sampling technique, and data analysis using multiple linear regression. The research sample consisted of 31 companies with a total of 155 observations. The research results show that ICD and profitability have a significant positive effect on company value, while leverage has a significant negative effect. Simultaneously, these three variables have a significant effect on company value with an explanatory power of 54.8%. These findings imply the importance of transparent intellectual capital disclosure, increasing profitability, and careful leverage management as strategies to increase company value and investment attractiveness in the capital market.

Penelitian ini mengkaji pengaruh tekanan, peluang, rasionalisasi, dan stabilitas keuangan terhadap kecurangan laporan keuangan pada perusahaan properti dan real estat yang terdaftar di Bursa Efek Indonesia pada tahun 2023. Menggunakan analisis regresi logistik biner pada sampel 53 perusahaan yang dipilih melalui purposive sampling, studi ini mengukur kecurangan laporan keuangan menggunakan F-Score, sedangkan variabel independen diukur melalui rasio leverage, pemantauan yang tidak efektif, perubahan auditor, dan perubahan aset. Hasil penelitian mengungkapkan bahwa tidak ada faktor yang diteliti yang secara signifikan mempengaruhi penipuan laporan keuangan, dengan nilai signifikansi 0,179 untuk tekanan, 0,360 untuk peluang, 0,250 untuk rasionalisasi, dan 0,676 untuk stabilitas keuangan. Temuan ini menunjukkan bahwa perusahaan properti dan real estat mungkin menggunakan strategi alternatif untuk manajemen utang dan pertumbuhan aset tanpa menggunakan manipulasi laporan keuangan. Penelitian di masa depan harus mengeksplorasi faktor risiko penipuan tambahan dan mempertimbangkan periode pengamatan yang lebih lama untuk menangkap pola siklus potensial. Badan pengatur harus meningkatkan mekanisme pemantauan di luar persyaratan kepatuhan formal, sementara investor harus memasukkan model deteksi penipuan yang komprehensif saat mengevaluasi keputusan investasi di sektor properti.

Lumpia ubi ungu is a modern culinary creation that offers an exclusive taste and accompanying health benefits. In the digital era, business prospects are rapidly increasing, with recipes and marketing concepts readily accessible online. Therefore, consumers can take advantage of this convenience to reach these sellers. Lumpia ubi ungu is a highly appealing dish with a combination of flavors and textures that are entirely different from traditional lumpia. Since it is rich in antioxidants, vitamins, and minerals, lumpia ubi ungu is preferred by health-conscious consumers. There is a growing awareness of healthy food; therefore, lumpia ubi ungu has market potential. Lumpia ubi ungu offers more than just culinary innovation it paves the way for promising business opportunities in this digital era. By adopting the right approach, business players can leverage the wave of health trends and digitalization, thus paving their way to success.

This study aims to find out and analyze the influence of Profitability, Leverage, Liquidity, Activity, Profit Management on Audit report lag.  In this study, it was carried out on companies in the Concumer Cyclicals Sector listed on the Indonesia Stock Exchange for the year 2019-2023. The sample determination method in this study uses the purposive sampling method and was obtained from 69 companies in the consumer cyclicals sector. The data analysis technique used in this study is multiple linear regression using SPSS version 22 software. Based on the results of the study, it can be concluded that profitability has a negative effect, leverage has a negative and significant effect, liquidity has a negative effect, activity has a positive effect, and profit management has no effect on audit report lag.

The capital market plays a strategic role in the economy as a means for companies to obtain long-term funding. Profitability, leverage, and firm size are fundamental factors that can influence market reaction. This study aims to analyze the effect of profitability and leverage on market reaction and examine the moderating role of stock performance. The data used is secondary data obtained from the annual financial reports of companies listed on the Indonesia Stock Exchange (IDX) for the period of 2022 to 2024. The results show that profitability have a positive and significant effect on market reaction, while leverage has a negative and significant effect on market reaction. However, stock performance failed to moderate the effect of profitability and leverage on market reaction. These findings support the Signaling Theory and Trade-Off Theory in the context of the Indonesian capital market. The implication of this research is that companies need to improve profitability and strengthen their financial structure to enhance investor confidence and improve market positioning.

The purpose of this research was to examine the relationship between audit report latency and profitability, firm size, and leverage.  This study falls under the category of quantitative research. The data utilised in it comes from secondary sources, specifically the company's annual financial report that can be found on the Indonesia Stock Exchange (IDX) website for the years 2020–2023.  With the use of a purposive sampling strategy, we were able to collect 236 pieces of observational data from 59 different companies.  The statistical package used for data processing in this study is SPSS 27, and the kind of data analysis that was employed is multiple linear regression analysis.  The study found that audit report lag is positively but insignificantly affected by leverage, firm size negatively but significantly affects audit report lag, and profitability negatively but insignificantly affects audit report lag.

This research was conducted with the aim of determining the influence of liquidity, leverage, cash flow and institutional ownership on financial distress. This research was conducted on properties and real estate sector companies on the Indonesia Stock Exchange (BEI) with a research period of 2019-2023. The sample in this study used purposive sampling with a sample of 56 companies in the properties and real estate sector that met the sample criteria. The data analysis technique used in this research is multiple linear regression analysis using statistical testing tools, namely SPSS version 22.0. Based on the research results, it can be concluded that liquidity, cash flow and institutional ownership have a positive and significant effect on financial distress. Meanwhile, leverage has no effect on financial distress.

This study aims to test and analyze the effect of Institutional Ownership, Managerial Ownership, Audit Committee and Leverage on Financial Statement Integrity in Food and Beverages Sector Manufacturing Companies on the Indonesia Stock Exchange for the 2021-2023 Period. The data used in this research is secondary data in the form of financial reports and annual reports of food and beverage sub-sector companies listed on the IDX from 2021-2023. The population in this study amounted to 20 company reports, with the sample determined through purposive sampling technique, and obtained a research sample of 18 companies. The analysis method used in this research is multiple linear regression using SPSS software version 25. The test results show that managerial ownership, audit committee have a positive influence on the integrity of financial statements, while institutional ownership and leverage have no influence on the integrity of financial statements.

This study analyzes the effect of profitability ratios (Return On Assets/ROA, Return On Equity/ROE) and leverage ratio (Debt to Equity Ratio/DER) on stock prices of mining companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The study is motivated by stock market uncertainty influenced by companies’ financial performance. This research employs a quantitative approach with a sample of 14 companies selected through purposive sampling. Secondary data were analyzed using regression to examine the relationship between these variables and stock prices. The results show that, partially, ROA, ROE, and DER have no significant effect on stock prices. However, simultaneously, these variables influence stock prices. These findings suggest that companies should improve asset and equity management efficiency to enhance sustainable profitability. Additionally, companies must optimize capital structure to maintain leverage at an ideal level and minimize financial risk. Future research is recommended to expand the sample, extend the analysis period, and consider macroeconomic factors, market sentiment, and government policies that may affect stock prices.

This study aims to examine the effect of the variables of Tax Planning, Firm Value and Leverage on Earnings Management. In this study, the population is the number of manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange from 2016-2019 which amounted to 28 companies with sampling carried out using a non-probability sampling approach with a sampling technique using purposive sampling. Purposive sampling is a sampling technique with certain considerations. So the number of samples that meet the criteria is 13 companies multiplied by 4 years to 52 samples. The results of the study using the F test showed that the calculated F value was 4.441 > F table = 2.88 with a significance level of 0.010 <0.05. So it can be concluded that the model is a fit model. The results of the t-test value of t-count Tax planning (X1) is -2.453 < t table of 2.03452 and the probability value is less than 0.05, which is 0.020. This shows that the Tax Planning (X1) variable has a significant effect on Earnings Management with a negative direction or relationship. The t-count value The firm value (X2) is 2.550 > t table is 2.03452 and the probability value is less than 0.05, which is 0.016. This shows that the Firm Value variable (X2) has a significant positive effect on Earnings Management. The t-count value of Leverage (X3) is 1.556 < t table of 2.03452 and the probability value is greater than 0.05, which is 0.129. This shows that the Leverage (X3) variable has no effect on Earnings Management.

This research uses a quantitative approach to analyze the effect of leverage, earning power, and net profit margin on profit management in Property and Real Estate companies listed on the Indonesia Stock Exchange in 2019-2023. The population of this study consists of 92 companies listed in the Property and Real Estate index during 2019-2023, with a sample of 85 data. The results show that leverage has a negative effect on profit management, while earning power (EP) and net profit margin (NPM) have a positive effect on profit management. Keywords: , , , , .

The purpose of this research is to analyze the effect of capital intensity, leverage, and liquidity on tax aggressiveness and the effect of profitability in moderating capital intensity, leverage, and liquidity on tax aggressiveness. This study uses a quantitative method, with data sources derived from the annual financial reports of companies listed on the Indonesia Stock Exchange from 2019 to 2023. This study examined 79 companies. In this study, the purposive sampling method was used to select samples; 36 company samples were selected over five years of observation, so that a total of 180 samples met the criteria. The results of the study indicate that capital intensity has a significant positive effect on tax aggressiveness, leverage has a significant positive effect on tax aggressiveness, and liquidity has a significant positive effect on tax aggressiveness. Profitability cannot moderate the effect of capital intensity and leverage on tax aggressiveness and profitability can moderate the effect of tax aggressiveness on liquidity.

This research was conducted to test and analyze the influence of leverage, liquidity and profitability on tax avoidance, as well as the role of company size as a moderating variable. The research objects used in this research are industrial sector companies listed on the IDX in 2023, namely 63 companies. The sampling technique used in this research was purposive sampling, then data was obtained from 57 companies that passed the predetermined criteria.  The results show that leverage has a negative effect and profitability has a positive effect on tax avoidance, while liquidity has no effect. Company size weakens the influence of leverage on tax avoidance, but does not moderate the influence of liquidity and profitability.

This study aims to analyze the relationship between environmental performance, environmental disclosure, and leverage on profitability in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. Profitability is measured using Return on Assets (ROA) and Return on Equity (ROE). The data used in this study were analyzed using IBM SPSS Statistics 22 with the Classical Assumption Test, Determination Coefficient Test, T test and F test to test the significance of the influence of independent variables on the dependent variable. The results of the T test show that environmental performance and leverage have a significant effect on profitability with a significance value <0.05, while environmental disclosure is .0.05 which means it is not significant. In addition, the F test shows that simultaneously, environmental performance, environmental disclosure, and leverage have a significant positive effect on profitability, with a significance value of 0.000 ˂ 0.05. Based on these results, the fourth hypothesis proposed in this study is accepted. This study provides implications that companies that pay attention to environmental performance and transparency in disclosing environmental information can increase their profitability, and proper leverage management also contributes to the company's financial sustainability. These findings are important for company management and investors to consider environmental sustainability aspects in strategic decision making.Keywords: Environmental Performance, Environmental Disclosure, Leverage, ProfitabilyThis study aims to analyze the relationship between environmental performance, environmental disclosure, and leverage on profitability in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. Profitability is measured using Return on Assets (ROA) and Return on Equity (ROE). The data used in this study were analyzed using IBM SPSS Statistics 22 with the Classical Assumption Test, Determination Coefficient Test, T test and F test to test the significance of the influence of independent variables on the dependent variable. The results of the T test show that environmental performance and leverage have a significant effect on profitability with a significance value <0.05, while environmental disclosure is .0.05 which means it is not significant. In addition, the F test shows that simultaneously, environmental performance, environmental disclosure, and leverage have a significant positive effect on profitability, with a significance value of 0.000 ˂ 0.05. Based on these results, the fourth hypothesis proposed in this study is accepted. This study provides implications that companies that pay attention to environmental performance and transparency in disclosing environmental information can increase their profitability, and proper leverage management also contributes to the company's financial sustainability. These findings are important for company management and investors to consider environmental sustainability aspects in strategic decision making.

The purpose of this study was to determine whether profitability, liquidity, and Leverage affect management performance. The population in this study was taken from consumer non-cyclicals issuers listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling method and amounted to 90 samples. This study uses secondary data obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co. Then using the Statistical Package for Sciene (SPSS) version 25 as a tool for analyzing. The hypothesis in this study was tested using descriptive statistical analysis, classical assumption test, multiple linear analysis test, and hypothesis testing. The conclusion of this study states that (1) profitability has no effect on management performance (2) liquidity has a positive effect on management performance (3) Leverage has a positive effect on management performance.

The Community Service Program titled “Digital-Based Entrepreneurship Empowerment Socialization to Improve the Economic Welfare of the Community in RW 008, RW 017, and RW 018, Benda Baru Housing Complex, Pamulang – South Tangerang” aims to enhance digital literacy and technology-based entrepreneurial skills among local communities, particularly Micro, Small, and Medium Enterprises (MSMEs). This program includes socialization, training, and practical mentoring related to the utilization of social media, e-commerce, Search Engine Optimization (SEO)/Search Engine Marketing (SEM), and digital advertising strategies as tools for business development. The method employed is participatory, actively involving the community in every stage of the program. The results indicate an improvement in community understanding of digital technology and their ability to leverage digital platforms to support their businesses. This program has also successfully created a sustainable digital entrepreneurship ecosystem, which is expected to enhance the economic welfare of the targeted communities. Given its success, this initiative is anticipated to serve as a model for digital-based community empowerment that can be implemented in other regions.

The understanding of most MSME (Micro, Small, and Medium Enterprise) actors in Sei Rampah Village regarding the workings and utilization of social media as a digital marketing platform remains relatively low. This condition prompted the community service team to conduct a community engagement activity in the village. The activity was designed in the form of socialization and interactive training aimed at helping MSME actors comprehend how to optimally leverage social media to increase sales and expand market reach. The socialization activity was attended by 20 participants. The methods used in this community service activity were lectures and interactive discussions. The stages of the activity included the preparation phase and the implementation phase. This activity had a positive impact by assisting business actors in understanding how to optimally utilize social media to boost sales and broaden their market reach. Following the socialization, the majority of participants expressed interest in using social media as a platform for marketing their products. This indicates that the community engagement activity carried out contributed positively to business actors in Sei Rampah Village.