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State-Owned Enterprises (SOEs) are business entities whose capital is wholly or primarily owned by the government, and in the form of Persero, partial capital participation from the private sector is permitted. Earnings quality reflects the firm’s true economic condition; therefore, it is influenced by financial conditions and the policies implemented. This study aims to examine the effect of accounting conservatism, capital structure, liquidity, profitability, and Corporate Social Responsibility (CSR) disclosure on earnings quality in SOEs listed on the Indonesia Stock Exchange during 2023 and 2024. Research data were obtained from financial statements and sustainability reports as secondary sources, and analyzed using multiple linear regression with the assistance of SPSS software. The findings indicate that accounting conservatism has a positive effect on earnings quality, whereas liquidity and profitability have negative effects. Meanwhile, capital structure and CSR disclosure show no significant effect on earnings quality. These results provide empirical insights for stakeholders in understanding the factors that influence the reliability of earnings information in SOEs.

This Community Service (PkM) activity focuses on the implementation of Quail Cultivation Counseling as a strategic effort to advance entrepreneurship among the Millennial Farmer Generation in Krebet Hamlet, Srengat, Blitar. This activity was motivated by the high economic potential of Quail and the need to improve the entrepreneurial competence of the younger generation in the livestock sector. The main goal of the program is to transform traditional cultivation into a structured, efficient, and sustainable modern business unit. The implementation method combines theoretical knowledge transfer with practical assistance in the field. The counseling material includes three pillars: 1) Business Scale Management, including capital management and strategies for increasing livestock population; 2) Quality Management and Livestock Health, emphasizing cage sanitation, feed, and quality vitamins; and 3) Marketing strategies to expand the distribution network. The results of the activities showed high effectiveness. Quantitatively, 80% of Millennial Farmer participants succeeded in implementing post-extension livestock population increases. Qualitatively, this activity fosters awareness, motivation, and a strategic entrepreneurial mindset so that participants are able to face production and market challenges. With this strategic practice, quail businesses are expected to increase profitability and competitiveness. This PKM serves as a catalyst in supporting economic independence and entrepreneurial development of the younger generation in the agribusiness sector.

This study aims to examine the effect of sales growth, profitability, capital structure, and corporate social responsibility (CSR) on firm value in companies listed in the LQ45 index during the 2022–2024 period. This research also intends to provide insights for investors in evaluating the factors that influence firm value as a basis for investment decision-making, including sales growth, profitability, capital structure, CSR, and firm value. The population of this study consists of 45 LQ45 companies, with a sample of 32 companies selected using purposive sampling based on specific criteria, resulting in 96 total observations. The research results show that sales growth and CSR do not affect firm value. Meanwhile, profitability and capital structure hurt firm value. This study concludes that sales growth has not yet become a strong fundamental signal for investors, as it does not always reflect sustainable performance. High profitability, in fact, has a negative effect on firm value, which may be due to a mismatch between short-term profits and the long-term prospects expected by investors. A high capital structure signals greater financial risk, thereby reducing investor confidence in the company. Meanwhile, CSR has not had a significant impact on firm value, possibly due to low disclosure quality or a lack of investor attention to sustainability issues.

This study aims to determine how much the effect of capital structure and profitability on earnings quality at PT Unilever Indonesia Tbk for the 2019-2023 period using secondary data accessed through www.unilever.co.id with a sampling method using purposive sampling technique. The data analysis method is quantitative analysis using descriptive statistics. The results showed that Capital Structure partially had no effect on Earnings Quality. This result is obtained from the t test results on the Capital Structure variable showing a significance level of 0.066 and a t value of 1.967 < t table 2.10982. Meanwhile, Profitability partially affects Earnings Quality. This result is obtained from the t test results on the Profitability variable showing a significant level of 0.009 and a calculated t value of 2.967 < t table 2.10982. The effect of Capital Structure and Profitability simultaneously / together on Earnings Quality at PT. Unilever Indonesia Tbk 2019-2023 where based on the F test, the calculated f value is 8.979 with a significance value of 0.002. While f table 3.55. Then f count is greater than f table.

The aim of this research is to determine the extent of the influence of Capital Structure (DAR), Company Size (Ln), Investment Opportunity Set (EPS), Leverage (DER), Liquidity (CR) and Profitability (ROA) on the Quality of Profits in banking companies. registered on the IDX in 2019-2021. The method used in this research is a quantitative descriptive method and multiple linear regression analysis, where the population in this research is 46 banks and uses a purposive sampling technique with the sample size being 34 banks registered on the BEI in 2019-2021. Based on the research results, it shows that partially only the variables Company Size (Ln) and Profitability (ROA) have a positive and significant effect on Earnings Quality, while Capital Structure (DAR), Investment Opportunity Set (EPS), Leverage (DER) and Liquidity (CR) has no effect on the Quality of Profits in Banking Companies listed on the IDX in 2019-2021. Simultaneously, the variables Capital Structure (DAR), Company Size (Ln), Investment Opportunity Set (EPS), Leverage (DER), Liquidity (CR) and Profitability (ROA) have a positive and significant effect on the Quality of Profits in Banking Companies listed on the IDX 2019 -2021.

Background: Audit delay represents a critical factor affecting the timeliness of financial reporting and information usefulness for decision-making. The property and real estate sector faces unique challenges in audit processes due to complex asset valuations, project accounting, and regulatory requirements, making audit delay a significant concern for stakeholders. Objective: This study aims to examine the effect of firm size, leverage, and audit quality on audit delay in property and real estate companies listed on the Indonesia Stock Exchange (IDX). Methods: This quantitative study employed multiple regression analysis using a sample of 65 property and real estate companies listed on IDX during 2020-2024, resulting in 325 firm-year observations. Audit delay was measured as the number of days between fiscal year-end and audit report date. Independent variables included firm size (natural logarithm of total assets), leverage (debt-to-equity ratio), and audit quality (Big 4 auditor dummy). Control variables encompassed profitability, company age, and audit opinion type. Results: The findings reveal that firm size has a significant negative effect on audit delay (β = -8.743, p < 0.01), indicating that larger companies experience shorter audit delays. Leverage shows a significant positive effect on audit delay (β = 4.562, p < 0.05), suggesting that higher leverage increases audit complexity and duration. Audit quality demonstrates a significant negative effect on audit delay (β = -12.385, p < 0.01), confirming that Big 4 auditors complete audits more efficiently. The model explains 68.4% of the variance in audit delay (R² = 0.684). Conclusion: Firm characteristics and audit quality significantly influence audit delay in the property and real estate sector. Companies should focus on maintaining optimal capital structure, engaging high-quality auditors, and leveraging size advantages to minimize audit delay and enhance financial reporting timeliness.