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This research aims to determine the influence of Profitability, Liquidity, Company Growth, and Company Size on Company Value in Manufacturing Companies in the Food and Beverage Sub Sector on the Indonesian Stock Exchange in 2019-2023. This research uses quantitative methods with a population and sample from Food and Beverage Sub-Sector Manufacturing Companies on the Indonesian Stock Exchange for 2019-2023. 24 companies were the object of this research which were determined using certain criteria. The analytical methods in this research consist of the classic assumption test, correlation coefficient analysis test, multiple linear regression analysis test, determination analysis test (R2), t-test, and F test. Meanwhile, the data analysis method used is multiple linear regression with a significance value 0.05 using Static Product and Service Solution (SPSS) Version 29.0. The results of this research show that partial profitability and liquidity affect company value, while company growth and company size do not affect company value. Simultaneously profitability, liquidity, company growth, and company size influence company value.

This study aims to determine the effect of profitability, asset structure, company size and dividend policy on capital structure (empirical study on food and beverage subsector companies listed on the Indonesia Stock Exchange for the 2018-2023 period). The type of data used in this study is secondary data obtained from documentation in the form of financial statements of Food and Beverage companies. The total population in this study was 95 companies, sample selection was carried out by the Purposive Sampling method. So that a sample of 19 companies was obtained, the independent variables used were Profitability, Asset Structure, Company Size and Dividend Policy, the dependent variable used was Capital Structure. Data analysis was carried out quantitatively and the analysis methods used in this study were in the form of multiple linear regression and classical assumption tests including normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. Data testing in this study used Statistical Package for Social (SPSS) Version 25.0. The results showed that Profitability had a significant negative effect on Capital Structure, Company Size had a significant positive effect on Capital Structure, while Asset Structure and Dividend Policy did not affect Capital Structure.

The purpose of this study is to analyze the profitability, liquidity, size of the company, and business risk to the capital structure. The study consists of four independent variables: profitability that is proxy with Return on Equity, liquidity that is Proxy with Current Ratio, Firm Size, and Business Risk proxy in BRSIK, and for the dependent variable: Capital Structure measured with Debt to Equity Ratio. In this study there were 41 companies meeting the criteria of 92 total observations with research objects on property and real estate companies registered in the BEI in the period 2019-2023. The methods used in this study consist of Classical Assumption Test, Correlation Coefficient Analysis Test, Dual Linear Regression Analysis Trial, Determination Analysis (R2), F Test and T Test. While the data analysis method used is double linear regression with a significance of 0.05 using Statical Product and Service Solution (SPSS) Version 22.0. The results of this study indicate that profitability does not have a significant effect on the Capital Structure. Liquidity has a positive and significant impact on Capital Structures. The size of the Company has a significant and positive impact on capital Structure and Business Risk has a negative and non-significant effect on capital structure.

This research aims to determine the influence of Loan Deposit Ratio (LDR), Liquidity Reserve Requirement Ratio (LRRR), Leverage, and Company Size on Window Dressing. The independent variables in this research are Loan Deposit Ratio (LDR), Liquidity Reserve Requirement Ratio (LRRR), Leverage, and Company Size. The dependent variable in this research is Window Dressing. This research uses secondary data obtained from the company's annual financial reports and quarterly reports, accessed via the website www.idx.co.id. The population in this study was 46 conventional general banking companies listed on the Indonesia Stock Exchange for the 2018-2022 period. Determining the sample for this research used purposive sampling based on certain criteria and obtained a sample of 40 conventional general banking companies. The data analysis technique was carried out using multiple linear regression using SPSS tools. The independent variables in this research are Loan Deposit Ratio (LDR), Liquidity Reserve Requirement Ratio (LRRR), Leverage, and Company Size. The results of this research are that company size influences Window Dressing. Meanwhile, Loan Deposit Ratio (LDR), Liquidity Reserve Requirement Ratio (LRRR), Leverage have no effect on Window Dressing

Tax aggressiveness is a company's effort to reduce the tax burden. The reduction in taxes was due to differences in interests between companies and the government. This study aims to determine the effect of return on asset, leverage, capital intensity, and company size on tax aggressiveness. This study uses agency theory. This theory relates to the relationship between principal and agent. This type of research is quantitative using secondary data sources in the form of annual financial reports through the Indonesia Stock Exchange (IDX). The population used in this study were property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2018-2022 as many as 53 companies. The sampling technique in this study used purposive sampling with 3 specified research criteria so that a sample size of 12 companies was obtained with 60 data obtained. The data analysis technique used was multiple linear regression analysis using the SPSS version 24 application program. The results of the study showed that partially leverage, capital intensity and company size had a significant effect on tax aggressiveness, while return on assets did not have a significant effect on tax aggressiveness. To get better results in subsequent research, the population can be expanded to include more samples and other variables such as liquidity and corporate social responsibility can be used

This research aims to determine the influence of profitability, company size, audit quality and audit committee on Tax Avoidance in property and real estate companies listed on the Indonesian Stock Exchange in 2019 - 2023, as many as 94 companies. The sampling technique used was the purposive sampling method and 220 sample data were obtained from 44 companies. The analysis technique used in this research is a multiple linear regression analysis test using the Statistical Package for the Social Sciences (SPSS) program. The population in this research is Property and Real Estate companies listed on the Indonesian Stock Exchange. The results of this research show that Profitability Committee has a positive and significant effect on Tax Avoidance, while Company Size, Audit Quality and Audit Committee have no effect on Tax Avoidance.

The purpose of the study is to determine and analyze the effect of Cash Flow Operation, Debt Covenant, Firm Size, and Public Accounting Firm Reputation on Conservatism Accountancy of consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) in the period 2019- 2023. In this study, a purposive sampling method is used, which obtained 60 companies. The data analysis used in this study is multiple linear regression analysis using SPSS software version 22 and Microsoft Excel 2019. The results of this study indicate that cash flow operation and debt covenant have a positive significant effect on conservatism accountancy. At the same time, firm size have a negative significant effect on conservatism accountancy. Then, the public accounting firm reputation has no effect on conservatism accountancy.      

This study was conducted to analyze profitability, company age, leverage, and company size on company value. This research was conducted at property and real estate companies listed on the Indonesia Stock Exchange for the period 2019-2023. The method of determining the sample in this study using purposive sampling method with a sample of 25 property and real estate companies that met the sample criteria. This study uses multiple linear regression analysis techniques and uses the SPSS version 22.0 statistical test tool. The results of this study indicate that the variables profitability and company size have a positive effect on company value, company age has a negative effect on company value, and leverage has no effect on company value.    

The purpose of this research is to examine profitability, company size, leverage, and ownership structure on company value. This research uses secondary data from annual reports of industrial sector companies listed on the IDX during the 2019-2022 period. The population in this study was 56 companies using purposive sampling techniques, resulting in 14 companies so that the total sample for 4 years was 56 samples. Data processing uses SPSS version 26 with multiple linear analysis methods. Based on the results of the analysis carried out, it is known that profitability and leverage have no effect on company value, while company size, managerial ownership and institutional ownership have an effect on company value.  

The purpose of this study is to collect data and information and analyze related to profitability, leverage and company size on income smoothing in manufacturing companies listed on the Indonesia Stock Exchange for the period 2018 - 2022. The method used in this study is quantitative with a descriptive and associative approach. The sample used in this study was 67 companies through purposive sampling. The data used in this study are secondary data (indirect observation). The data analysis method uses panel data regression analysis (pooled data) with STATA software version 17. The results of the study show that partially shows that the profitability/ROA variable does not affect income smoothing, as well as leverage/DER does not affect income smoothing, while company size significantly affects income smoothing. Simultaneously, profitability, leverage and company size do not affect income smoothing in manufacturing companies listed on the Indonesia Stock Exchange (IDX). Because the significance level is > 0.05.

This study aims to examine the effect of institutional ownership, managerial ownership, independent commissioners and company size on the integrity of financial statements (in the plastic and packaging sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The population in this study is the plastics sub-sector company. and packaging listed on the Indonesia Stock Exchange (IDX) in 2017-2019 were 15 companies.The sampling method used was purposive sampling, where samples that met the criteria were 6 companies over a period of 3 years, so the number of samples of research data was 18. The analysis technique used is multiple correlation analysis, multiple linear regression analysis, coefficient of determination, t test and f test. The results of this study indicate that institutional ownership, managerial ownership, independent commissioners and company size affect the integrity of financial statements.Keyword: institutional ownership, managerial ownership, independent commissioners and company size

Derverlopmernts irn ther irndustriral world arer currerntly verry rapird, girvirng rirser to tirght compertirtiron for irnverstors or busirnerss actors.  As ther erconomy contirnuers to derverlop, erverry company wants to dermonstrater irts berst capabirlirtirers comparerd to irts compertirtors, so that to boost operratironal perrformancer ther company rerquirrers addirtironal capirtal.Thirs rerserarch airms to erxamirner and analyzer ther irnfluerncer of macro fundamerntals and mircro fundamerntals on firnanciral perrformancer wirth company sirzer, profirt managermernt and company characterrirstircs as irnterrvernirng companirers irn ther food and berverrager subserctor lirsterd on ther Irndonersiran Stock Erxchanger. Thirs study focusers on companirers lirsterd on ther Irndonersira Stock Erxchanger (BErIr), whirch provirders irmportant conterxt consirderrirng ther dynamircs of firnanciral markerts irn Irndonersira. Ther macro fundamerntals analyzerd irncluder erconomirc varirablers such as irnflatiron, irnterrerst raters and erxchanger raters, whirler ther mircro fundamerntals irncluder irnterrnal company factors such as firnanciral ratiros and managermernt stratergirers. Company sirzer irs derterrmirnerd baserd on total asserts, whirler erarnirngs managermernt irs merasurerd through accrual practircers and manirpulatiron of firnanciral statermernts. Company characterrirstircs irncluder ownerrshirp structurer, company ager, and irndustry serctor. Ther populatiron irn thirs study was 30 food and berverrager subserctor companirers lirsterd on ther Irndonersiran Stock Erxchanger. Ther merthod userd irn thirs rerserarch irs random samplirng wirth a sampler sirzer of 3 companirers. Ther data analysirs terchnirquer irn thirs rerserarch users ther Smart PLS (Partiral Lerast Squarer) program verrsiron 4. Ther rerserarch rersults show that of ther 13 hypothersers creraterd, 6 hypothersers werrer accerpterd and 7 hypothersers werrer rerjercterd. Firnanciral perrformancer as four irnterrvernirng varirablers also has irnsirgnirfircant rersults.

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.      

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.

Abstract: Analysis of the company's financial ratios is needed by investors to choose a company that will be used as a place to invest. The financial ratio that can be used to assess the company is the profitability ratio measured by Return on Asset (ROA). If the profitability of a company is high in terms of stock returns, then investors tend to choose the company as a place to invest their shares. In addition to profitability, company size is also a consideration for investors in investing, companies with a larger size indicate that the company is superior in profit and performance. This research uses quantitative methods with a sample of 21 companies using purposive sampling method. The results show that profitability in manufacturing companies has no effect on dividend policy, while the size of manufacturing companies affects dividend policy. The results of moderation testing show that company size does not moderate the effect of profitability of manufacturing companies on dividend policy to be distributed to shareholders. Companies are expected to have an appropriate strategy because dividend policy considerations are closely related to financial capabilities, business projections, and economic expectations of shareholders to invest.

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.

This research aims to analyze the influence of company size, management quality, and business complexity on audit standard compliance. Compliance with audit standards is important in ensuring the quality of audit reports and increasing public trust in the audit profession. Company size, management quality, and business complexity are considered factors that can influence auditor compliance with audit standards. This research uses data from audit reports of companies listed on the Indonesia Stock Exchange (BEI) during the 2018-2022 period. Data analysis was carried out using multiple linear regression. The research results show that company size and management quality have a positive effect on compliance with audit standards, while business complexity has a negative effect. These findings provide implications for regulators and the audit profession to increase compliance with audit standards through improving the quality of company management and managing business complexity.

Previous research or relevant research is very important in a research or scientific article. Previous research or relevant research functions to strengthen theories and phenomena of the relationship or influence between variables. This article reviews the factors that influence audit report lag, namely the influence of company age, company size and auditor reputation, a study of the tax accounting literature. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this article's literature review are: 1) the influence of company age on audit report lag; 2) company size influences audit report lag; and 3) the auditor's reputation influences audit report lag

Going concern audit opinion is an opinion issued by the auditor to determine whether a company can maintain the survival of its company, going concern audit opinion is very useful for investors to help the investment decision making process. This article is conducted by conducting a literature study of various studies that have been conducted. This article reviews the factors that influence the provision of going concern audit opinion, namely company growth, company size and previous year's audit opinion, a study of tax accounting literature. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are: 1) company growth affects the provision of going concern audit opinion; 2) company size affects the provision of going concern audit opinion; and 3) the previous year's audit opinion affects the provision of going concern opinion.