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This study investigates the impact of economic policy uncertainty (EPU) on firm value and examines the role of corporate diversification between EPU and firm value. The research utilizes data from food and beverage companies in three countries Indonesia, Malaysia, and Thailand covering the period from 2019 to 2023, with 530 observations from 106 companies. It employs index-based measures for EPU and corporate diversification. Data is processed using Eviews 12, with the selected regression analysis model being the Random Effect Model (REM). The results indicate that diversification has a positive and significant effect on firm value, while EPU does not have a significant influence. Additionally, diversification cannot moderate the negative effects of EPU on firm value. Control variables positively influence firm value, including dividends, debt ratio, and operating cash flow.

This research aims to determine the effect of the human development index and economic growth on unemployment and poverty in Aceh. This research uses secondary data with a time series of 2013-2022 with the scope of Jogjakarta province. This research model uses a path analysis model using the Eviews application. The results of this research show that the number of labor force directly has a positive and insignificant effect on the level of poverty. The human development index directly has a negative and significant effect on the poverty level The number of labor force directly has a negative and significant effect on the unemployment rate. The human development index directly has a positive and significant effect on unemployment. The poverty level directly has a positive and insignificant effect on the unemployment rate. Indirectly, the number of labor force has a negative and insignificant effect on unemployment through poverty. Indirectly, the human development index has a negative and insignificant effect on unemployment through poverty.

This study aims to analyze the effect of income inequality, human development index, and minimum wage on poverty in Aceh Province. It uses secondary data in the form of time series for the period 2009-2023, published by the Central Statistics Agency (BPS) of Aceh Province. The data analysis method employs multiple regression analysis using Eviews 10 software. The results show that income inequality has a negative and insignificant effect on poverty in Aceh Province. Furthermore, the human development index (HDI) has a negative and significant effect on poverty in Aceh Province. Meanwhile, the minimum wage has a positive and insignificant effect on poverty in Aceh Province. Simultaneously, income inequality, the human development index (HDI), and the minimum wage significantly affect poverty in Aceh Province.

This study aims to analyze the effect of capital expenditure and Human Development Index (HDI) on economic growth in Indonesia. Using time series data from 2011 to 2023 sourced from Indonesia's Central Bureau of Statistics (BPS), this study applies the multiple linear regression method using the Eviews 10 program. The results show that capital expenditure has a positive and significant influence on economic growth, while HDI has a positive but insignificant influence. Simultaneously, these two variables contribute significantly to economic growth with an R-squared value of 60.14%. This study emphasizes the importance of efficient capital expenditure management and efforts to improve the quality of human resources to support inclusive and sustainable economic growth.

Transfer pricing is a policy used when setting the transfer price of a transaction, whether it involves goods, services, intangible assets, or financial transactions, and is often practiced in the industrial world. The practice of transfer pricing can be reflected in aspects of tax planning, bonus mechanisms, the valuation of intangible assets, and tunneling incentives. This study aims to examine whether tax planning, bonus mechanisms, the determination of intangible asset values, and tunneling incentives are variables that influence transfer pricing practices. The population in this study consists of 136 industries, and 80 samples were obtained from manufacturing companies listed on the Indonesia Stock Exchange for the period of 2018-2021. The sample selection was conducted using purposive sampling with the following criteria: 1) manufacturing companies listed on the Indonesia Stock Exchange during the period of 2018-2021, 2) companies that did not incur losses during the observation years, 3) companies that have special relationships in the form of sales transactions with related parties, and 4) companies that record intangible assets. This research uses panel data analysis techniques with the assistance of EViews 9 tools. The research results indicate that tax planning, intangible assets, and tunneling incentives have a significant positive effect on transfer pricing. Meanwhile, the mechanism of bonuses has a negative but insignificant effect on transfer pricing

This research aims to analyze the influence of inventory intensity, institutional ownership and capital intensity on tax aggressiveness with independent commissioners as a moderating variable in basic industrial and chemical companies listed on the Indonesia Stock Exchange in 2019-2023. The research sample consisted of 24 companies with a total of 120 sample data. This research uses secondary data in the form of company financial reports. The sampling technique uses purposive sampling technique with certain criteria. The data analysis method uses panel data regression using Eviews 12th. The research results show that inventory intensity and institutional ownership have no influence on tax aggressiveness. Meanwhile, capital intensity has a positive effect on tax aggressiveness. Apart from that, independent commissioners are unable to moderate the influence of inventory intensity and institutional ownership on tax aggressiveness. However, independent commissioners are able to weaken the influence of capital intensity on tax aggressiveness.

The covid-19 pandemic has had a major impact on the economic and health sectors in indonesia. The health and technology sectors have experienced significant growth due to changes in economic behavior resulting in increased public demand for health and technology products. However, the challenge that arises is the financial resilience of companies in both sectors amid significant economic growth. This can be seen from capital structure policy of companies in both sectors. This study aims to analyze the effect of profitability, asset structure, company size, and growth opportunities on capital structure in health and technology companies listed on the IDX for the 2019-2022 period by taking into account the completeness and suitability of the data during that period. This study used purposive sampling technique to obtain 21 companies as research samples. This research was conducted using a quantitative method with a data panel data regression approach by adopting the Fixed Effect Model as the best model and processed using the Eviews 13 application. The results of the analysis show that profitability has a negative effect on capital structure, while company size and growth opportunities have a positive effect on capital structure, while asset structure has no effect on capital structure.

This study aims to analyze the effect of inflation, foreign investment (PMA), value added tax (VAT), and income tax (PPh) on economic growth in Indonesia in the period 2009-2023. Using quantitative methods and multiple linear regression analysis, secondary data taken from the APBN and BPS portals were processed using Eviews 10. The results of the study indicate that inflation, foreign investment, VAT, and PPh partially do not have a significant effect on economic growth. This study reveals that although fiscal and monetary policies play an important role in economic stabilization, external factors such as the COVID-19 pandemic and global economic dynamics also have a major impact. The implications of this study highlight the importance of institutional and regulatory improvements to maximize the contribution of foreign investment and taxation policies to economic growth.

This study aims to analyze the effect of Foreign Direct Investment (FDI), DomesticDirect Investment (DDI) and Government Expenditure on economic growth in Aceh Province. In this analysis using multiple linear regression analysis models using eviews 10 software. The data used is secondary data (time series) taken from 2009-2023 for 15 years sourced from BPS (Central Bureau of Statistics) Aceh Province. The results of this study indicate that Foreign Direct Investment (FDI) has a probability value of 0.0595> 0.05, it can be concluded that FDI has no significant effect on economic growth in Aceh Province. Domestic Investment (PMDN) has a probability value of 0.9494> 0.05, it can be concluded that PMDN has no significant effect on economic growth in Aceh Province. Government spending has a probability value of 0.6689> 0.05, it can be concluded that government spending has no effect on economic growth in Aceh Province.

This study aims to investigate the effects of the Current Ratio (CRA), Debt-to-Equity Ratio (DERA), and Return on Equity (ROEQ) on the stock prices (HS) of companies in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) during the period from 2017 to 2022. The analysis utilizes data sourced from the published annual financial statements of the relevant companies, employing a purposive sampling method to select 17 companies from the food and beverage subsector as the research sample. This research employs a quantitative descriptive approach and multiple linear regression analysis processed with Eviews Version 12. The findings indicate that CRA does not have a significant effect on stock prices when analyzed separately. Conversely, ROEQ has a positive and significant impact on stock prices, while DERA shows a significant negative effect. These findings affirm that the three variables, namely CRA, DERA, and ROEQ, contribute to stock price fluctuations both individually and collectively. Therefore, this research recommends that companies in the food and beverage sector enhance their financial performance, particularly through better debt management and increased profits, in order to strengthen the attractiveness of their stock prices in the market and attract greater interest from investors.

This study aims to analyze the influence of Good Corporate Governance, which is proxied through the board of directors (X1), audit committee (X2), and the proportion of independent commissioners (X3), as well as Corporate Social Responsibility (X4) and Liquidity Ratio measured by Current Ratio (X5), on Financial Performance proxied through Return on Asset (ROA) (Y) in Food & Beverage sector companies listed on the Indonesia Stock Exchange in 2019-2023. Through the purposive sampling method, a sample of 26 companies was obtained for 5 years. The analysis was carried out using Eviews version 13 software, with techniques including determining data regression models, classical assumption tests, multiple linear regressions, and hypothesis tests. The results of the study show that simultaneously, the board of directors, audit committee, proportion of independent commissioners, CSR, and current ratio have a significant effect on ROA. However, partial tests indicate that each of these variables does not have a significant influence on ROA individually. This model explains that independent variables affect ROA by 50%, while the remaining 50% is influenced by other variables that are not studied,    

The purpose of this research is to test in reality whether profitability, leverage, and company size affect company value in real estate and property companies listed on the Indonesia Stock Exchange during the 2019-2023 period. This study uses secondary data, there are 10 companies that meet the research criteria many as 50 observation data. This study uses a quantitative method. The research variables used are profitability, leverage, and company size. This test uses multiple linear analysis and the eviews 13 software program. These results illustrate that profitability and leverage do not affect company value, while company size has a negative effect. according to the results of the regression test using (REM), the Determination Coefficient R² = 0.493716, indicating that 49.37% of company value is influenced by (ROAS), (DERA), and (UP), while the remaining 50.63% is explained by other factors.

This study aims to see the effect between energy subsidies and electricity consumption on economic growth in Indonesia. This study uses secondary time series data for the period 2014-2023 with a quantitative approach using the Eviews 12 software analysis tool. The variables in this study are energy subsidies, electricity consumption and economic growth which are analyzed by multiple linear regression methods. The results showed that energy subsidies have a positive and insignificant effect on economic growth, electricity consumption has a positive and significant effect on economic growth in Indonesia. While energy subsidies and electricity consumption simultaneously have no significant effect on economic growth in Indonesia in the 2014-2023 period.

Penelitian ini bertujuan untuk mengeksplorasi faktor makroekonomi yang mempengaruhi ekspor di Indonesia. Data yang digunakan dalam penelitian ini adalah data sekunder yaitu data ekspor, inflasi, suku bunga, dan nilai tukar pada periode 1998-2022 yang dipublikasikan oleh Badan Pusat Statistik dan Bank Indonesia. Penelitian ini menggunakan pendekatan kuantitatif. Metode analisis data yang digunakan dalam penelitian ini adalah model Vector Error Correction Model (VECM) dengan data time series, data diolah dengan menggunakan program eviews 10. Hasil pengujian VECM dalam jangka panjang inflasi berpengaruh positif dan signifikan terhadap ekspor, suku bunga berpengaruh negatif dan signifikan terhadap ekspor. Untuk jangka pendek inflasi berpengaruh negatif dan signifikan terhadap ekspor, suku bunga berpengaruh positif dan signifikan terhadap ekspor, dan nilai tukar pada jangka panjang dan pendek berpengaruh negatif dan tidak signifikan terhadap ekspor.

This research aims to reveal the influence of deferred tax expense, green intellectual capital, and debt policy on company performance. This type of research uses associative quantitative research methods. The population in this research are Basic Materials sector companies listed on the Indonesia Stock Exchange in 2021-2023. The sampling technique in this research is based on purposive sampling technique. It is known that as many as 106 companies are listed on the Indonesian Stock Exchange in the Basic Materials sector. With the sample selection criteria, a sample of 24 companies was obtained, so the total number of data observations was 72. This research uses statistical tools, namely eviews software version 12. The analysis technique used is data regression. panel. The research results show that deferred tax expense, green intellectual capital, and debt policy simultaneously have a significant effect on company performance. Meanwhile, partially it shows that the deferred tax expense has no effect on company performance. green intellectual capital influences company performance. Debt policy influences company performance.

The research was conducted on companies in the cosmetics and household needs subsector listed on the Indonesia Stock Exchange in 2015-2021. This type of research uses quantitative methods samples selected using purposive techniques.  Data analysis is done using panel data regression with the help of the Eviews 12 program. The research results indicate that partially, Credit Sales and Accounts Receivable Turnover has no effect on profitability, while simultaneously, Credit Sale and Accounts Receivable Turnover show a positive and significant effect on profitability (return on asset) with a determination coefficient of 0,631977 or 63,1977% then the remaining 0,368023 or 36,8023% is influenced by other variables that are outside this study.

Public welfare is the ultimate goal of every economic development. HDI as an indicator of welfare in Indonesia continues to increase from year to year, but is very volatile. The province with the highest HDI points is DKI Jakarta province and the lowest is Papua Province. This shows that the increase has not occurred significantly and there are still disparities in several provinces in Indonesia. This research aims (1) To analyze  the direct influence of GRDP and minimum wages on poverty in Indonesian provinces in 2018-2022. (2) To analyze the influence of GRDP, minimum wage and poverty directly on HDI in Indonesian provinces in 2018-2022. (3) To analyze the influence of GRDP and minimum wages on HDI indirectly through poverty in Indonesian provinces in 2018-2022. This research uses secondary data obtained from BPS publications during 2018-2022, with a total of 170 observation points. The data analysis technique used is path analysis with the help of EViews 10 software. The results of the study indicate that PDRB has a significant negative direct effect on poverty, Provincial Minimum Wage has a significant positive direct effect on poverty, both PDRB and Provincial Minimum Wage have a significant positive direct effect on the HDI, and poverty has a significant negative direct effect on the HDI. Poverty is not an intervening variable in the relationship between PDRB and the HDI, but it is an intervening variable in the relationship between Provincial Minimum Wage and the HDI. The implications of this research are that successful economic policies must integrate increases in Gross Regional Domestic Product (GRDP) and Minimum Wage as primary strategies to reduce poverty levels and enhance the Human Development Index (HDI) in Indonesian provinces. Significant increases in GRDP contribute to poverty reduction by evenly distributing economic benefits to disadvantaged groups. Meanwhile, strengthened Minimum Wage policies can elevate worker incomes, bolster purchasing power, and improve access to education and healthcare, thereby potentially boosting HDI. Prioritising poverty reduction is crucial for enhancing overall quality of life, thereby creating better conditions for economic growth and social welfare at the provincial level    

This research aims to determine and analyze the influence of local revenue, general allocation funds, special allocation funds, profit sharing funds and population on financial performance. The study was conducted at district/city governments in West Java Province in 2014-2023. The sample size was set at 27 districts/cities with observation data from 2014 to 2023. The type of data used is secondary data in the form of panel data. The data analysis technique used is multiple linear regression with the Eviews application. The results of this research show that: 1) local original income, special allocation funds, profit sharing funds, population and regional government financial performance have an increasing trend. Meanwhile, general allocation funds have a downward trend; 2) local original income, general allocation funds, special allocation funds, profit sharing funds and population simultaneously influence the financial performance of regional governments; 3) Original regional income has a positive and significant effect on regional government financial performance. General allocation funds and population have an insignificant negative effect on local government financial performance. Special allocation funds have a negative and significant effect on local government financial performance. Profit sharing funds have an insignificant positive effect on local government financial performance.

This research aims to determine and analyze the influence of institutional ownership, profitability and stock volatility on company value. The study was conducted on companies indexed by the Kompas 100 shares for 2018 - 2023. The sample size was set at 26 companies with observation data from 2018 to 2023. The type of data used was secondary data in the form of panel data. The data analysis technique used is multiple linear regression with the Eviews application. The results of this research show that, 1) Institutional ownership has a stable trend, while profitability, the level of share volatility and company value, has a decreasing trend; 2) Institutional ownership, profitability and stock volatility simultaneously influence company value; 3) Institutional ownership partially has a positive but not significant effect on firm value; 4) Profitability partially has a negative and significant effect on company value; 5) The level of share volatility partially has a positive and significant effect on company value

The purpose of establishing a company is to obtain high profitability. However, in practice, there are still many companies that turn a blind eye to managing the environment in order to increase profitability, of the 105 manufacturing companies listed on the Indonesian Sharia Stock Index, less than a quarter of all manufacturing companies implement green accounting. And there are many companies that experience losses even though their sales increase. This study aims to determine the effect of environmental accounting (green accounting), sales growth, and company size on profitability in manufacturing companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2018-2022 period. This study uses a descriptive research type with a quantitative approach. The sampling method uses the purposive sampling method. The data used are secondary data in the form of financial reports and annual reports on manufacturing companies listed on the Indonesian Sharia Stock Index for the 2018-2022 period. The analysis technique used is multiple linear regression analysis processed using the Eviews Version 12 application. The results of this study indicate that the environmental accounting variable (green accounting) has a positive but not significant effect on profitability. The sales growth variable has a positive and significant effect on profitability. The company size variable has a negative but not significant effect on profitability. And the variables of environmental accounting (green accounting), sales growth, and company size have a positive and significant effect on profitability.