Publication Search

This study examines the effects of Net Profit Margin, audit opinion, and firm size on audit delay among construction companies listed on the Indonesia Stock Exchange from 2019 to 2025. Audit delay is measured as the period between the fiscal year-end and the issuance date of the independent auditor’s report. Timely financial reporting is particularly important in the construction sector due to its complex long-term projects, progress-based revenue recognition, cost estimation, and high financial risks. Using a quantitative approach, the study analyzes secondary data from annual financial statements and independent auditor reports. The sample includes 14 construction companies observed over seven years, producing 98 observations. Panel data regression was conducted using EViews, with the Chow, Hausman, and Lagrange Multiplier tests identifying the Random Effect Model as the most appropriate estimation method. The findings show that Net Profit Margin does not significantly affect audit delay. In contrast, audit opinion and firm size have negative and significant effects, indicating that favorable audit opinions and larger company size are associated with shorter audit completion periods. Collectively, the three variables significantly influence audit delay, although they explain only 15.75% of its variation.

Earnings management remains a major concern in the banking industry because it may reduce the credibility and reliability of financial reporting. At the same time, Corporate Social Responsibility (CSR) has increasingly been recognized as an important governance mechanism that enhances corporate transparency, accountability, and stakeholder trust. However, previous studies have reported inconsistent findings regarding the role of firm size in the relationship between CSR and earnings management. Therefore, this study aims to examine the effect of CSR on earnings management and investigate whether firm size acts as a mediating variable in Indonesian banking companies. This research employed a quantitative explanatory approach using panel data from 22 banking companies listed on the Indonesia Stock Exchange during the 2022–2024 period, resulting in 66 observations. Data were analyzed using panel data regression with the Fixed Effect Model and mediation analysis through the Sobel test using EViews 12. The findings indicate that CSR has a significant negative effect on earnings management and a significant positive effect on firm size. Furthermore, firm size partially mediates the relationship between CSR and earnings management, indicating that CSR reduces earnings management both directly and indirectly through organizational scale. These findings provide theoretical support for stakeholder and legitimacy theories and offer practical insights for managers and regulators in strengthening CSR implementation to improve financial reporting quality and corporate transparency.

This paper examines the determinants of income inequality within the SDGs framework in Riau Province. Utilizing BPS secondary data from 2018–2025 across 12 regencies/cities, data were estimated using te random effect modelapproach applied to panel regresiion in EViews 12. F-test finding indicate that-HDI, LN_GRDP, and our jointly and  significant influences on the Gini Ratio (R2 = 39.68%). Partially (t-test), HDI has a significant positive effect due to labor polarization in modern sectors. Conversely, LN_GRDP has a significant negative effect, confirming a trickle-down effect in reducing inequality. Meanwhile, OUR has no significant effect due to high labor absorption in Riau's informal agricultural and plantation sectors.

Kemiskinan masih menjadi permasalahan yang dihadapi oleh Provinsi Jawa Timur. Kondisi ini dipengaruhi oleh berbagai faktor, diantaranya Indeks Pembangunan Manusia (IPM) dan Tingkat Pengangguran Terbuka (TPT). Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder berbentuk deret waktu (time series) periode 2010–2024 yang diperoleh dari Badan Pusat Statistik (BPS) Provinsi Jawa Timur. Teknik analisis yang digunakan adalah regresi linier berganda dengan bantuan program EViews. Hasil penelitian menunjukkan bahwa secara parsial IPM memiliki pengaruh negatif dan signifikan terhadap kemiskinan di Provinsi Jawa Timur, sedangkan TPT berpengaruh positif namun tidak signifikan. Secara simultan, IPM dan TPT berpengaruh signifikan terhadap tingkat kemiskinan di Provinsi Jawa Timur. Temuan ini menunjukkan bahwa peningkatan kualitas pembangunan manusia melalui aspek pendidikan, kesehatan, dan standar hidup yang layak dapat menjadi salah satu strategi dalam menurunkan tingkat kemiskinan di Provinsi Jawa Timur.

Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal terhadap nilai perusahaan, menganalisis pengaruh profitabilitas terhadap nilai perusahaan, serta menganalisis pengaruh likuiditas terhadap nilai perusahaan pada perusahaan manufaktur sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan pendekatan asosiatif. Populasi penelitian mencakup seluruh iverusahaan manufaktur sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2022–2024 yang berjumlah 83 perusahaan. Sampel penelitian sebanyak 48 perusahaan yang dipilih melalui iverusa purposive sampling berdasarkan kriteria iv erusahaan yang terdaftar secara berturut-turut selama periode penelitian, mempublikasikan laporan keuangan secara lengkap, tidak mengalami kerugian selama periode penelitian, serta memiliki data yang sesuai dengan variabel penelitian. Jenis data yang digunakan adalah data sekunder yang bersumber dari laporan keuangan tahunan perusahaan yang dipublikasikan melalui situs resmi Bursa Efek Indonesia. Teknik pengumpulan data dilakukan melalui metode dokumentasi dengan mengakses dan mencatat data keuangan yang relevan. Analisis data menggunakan analisis regresi data panel dengan bantuan aplikasi Eviews melalui uji pemilihan model yang meliputi uji Chow, uji Hausman, dan uji Lagrange Multiplier untuk menentukan model yang paling sesuai. Hasil penelitian menunjukkan bahwa struktur modal yang diproksikan dengan Debt to Equity Ratio (DER) berpengaruh terhadap nilai perusahaan, yang menunjukkan bahwa komposisi penggunaan utang dan ekuitas dalam pendanaan perusahaan dapat memengaruhi persepsi investor terhadap kinerja dan prospek perusahaan. Profitabilitas yang diproksikan dengan Net Profit Margin (NPM) juga berpengaruh terhadap nilai perusahaan, yang mengindikasikan bahwa semakin tinggi kemampuan iverusahaan dalam menghasilkan laba maka semakin tinggi pula nilai perusahaan karena meningkatnya kepercayaan investor terhadap kinerja perusahaan. Sementara itu, likuiditas yang diproksikan dengan Current Ratio (CR) tidak berpengaruh signifikan terhadap nilai perusahaan, yang menunjukkan bahwa kemampuan perusahaan dalam memenuhi kewajiban jangka pendek belum tentu menjadi pertimbangan utama bagi investor dalam menilai perusahaan pada sektor makanan dan minuman.

This study aims to analyze the effect of the Bank Indonesia interest rate on the Indonesian rupiah exchange rate against the United States dollar during the 2021–2026 period. A quantitative approach was employed using monthly time-series data obtained from official sources. The analysis was conducted using multiple linear regression with the assistance of EViews software. The dependent variable in this study was the rupiah exchange rate against the US dollar, while the independent variables included the Bank Indonesia interest rate, inflation, money supply (M2), and the Federal Reserve interest rate (Fed Rate). Prior to regression estimation, all data were tested for stationarity using the Augmented Dickey-Fuller (ADF) test to ensure compliance with time-series analysis requirements. Furthermore, the model was evaluated through classical assumption tests, including normality, heteroscedasticity, multicollinearity, and autocorrelation tests, to verify the validity and reliability of the estimation results. The findings reveal that the Bank Indonesia interest rate has a significant effect on the rupiah exchange rate, with a probability value of 0.0223. This result indicates that changes in the domestic interest rate can influence movements in the rupiah exchange rate against the US dollar. In contrast, inflation, money supply (M2), and the Fed Rate were found to have no significant effect on the rupiah exchange rate during the study period. Moreover, the classical assumption tests confirmed that the regression model satisfied all required criteria, indicating that the estimated results are reliable and can serve as a reference for economic policy formulation.

This study aims to examine the influence of board characteristics (educational background, tenure diversity, age diversity, and board size) and ownership structure (institutional ownership and foreign ownership) on Corporate Social Responsibility Disclosure. The theoretical basis for explaining the research findings is stakeholder theory and upper echelon theory. The data sample for this study is consumer sector companies, namely cyclical consumers and non-cyclical consumers listed on the Indonesia Stock Exchange in the 2021-2024 period, with a total of 368 observations. The sample determination used nonprobability sampling techniques and purposive sampling methods. Data analysis in this study was conducted using multiple linear regression methods with the assistance of the EViews 13 software. The results show that educational background and foreign ownership have no effect on CSR disclosure. Meanwhile, tenure diversity, age diversity, board size, and institutional ownership have a positive and significant effect on CSR disclosure. These findings support stakeholder theory, which emphasizes that companies are required to fulfill stakeholders’ information needs through transparent CSR disclosure. Furthermore, the research results also support the upper echelon theory which explains that the characteristics of the board of directors influence the company's strategic decision-making, including decisions related to CSR disclosure.

This study aims to examine the effect of Good Corporate Governance, Investment Opportunity Set, and Firm Size on Firm Value in banking companies listed in the LQ45 index during the 2020–2025 period. The research employed a quantitative approach using secondary data obtained from the annual reports and financial statements of selected companies. The sampling technique used purposive sampling based on predetermined criteria, resulting in banking companies that consistently met the research requirements during the observation period. Data analysis was conducted using multiple linear regression with the assistance of EViews software. The findings indicate that all independent variables simultaneously have a significant effect on Firm Value. Partially, the audit committee and Investment Opportunity Set significantly affect Firm Value, while independent commissioners and Firm Size do not show a significant effect. These results suggest that effective supervisory mechanisms and investment growth opportunities are important considerations for investors in evaluating banking companies and making investment decisions.

This research aims to obtain empirical evidence about the influence of company growth, financial distress, opinion shopping, and political costs on going concern audit opinion with earnings management as a moderating variable. This research uses a quantitative type of research. The sample in this study was 33 banking sub-sector companies listed on the Indonesia Stock Exchange in 2014-2023. The analysis technique used to test the hypothesis is multiple regression analysis using Eviews 9 software. The results of this study found that Company Growth has a negative and statistically significant effect on Going Concern Audit Opinion, as well as Financial Distress has a negative and statistically significant effect on Going Concern. Audit Opinion, while Opinion Shopping has a positive and statistically insignificant effect on Going Concern Audit Opinion, Political Cost has a positive and statistically significant effect on Going Concern Audit Opinion, and Earnings Management has a negative and statistically significant effect on Going Concern Audit Opinion. Then, Earnings Management strengthens the influence of Company Growth on Going Concern Audit Opinion, likewise Earnings Management does not strengthen the influence of Financial Distress on Going Concern Audit Opinion, besides that, Earnings Management strengthens the influence of Opinion Shopping on Going Concern Audit Opinion, and Earnings Management does not strengthen the influence of Company Growth towards Going Concern Audit Opinion

Investment decisions in pharmaceutical manufacturing companies listed on the Indonesia Stock Exchange (IDX) are influenced by fundamental analysis and stock price fluctuations. Stock prices reflect market perceptions shaped by profitability, liquidity, and capital structure. This study examines the effects of Return on Assets (ROA), Current Ratio (CR), and Debt-to-Equity Ratio (DER) on stock prices, both partially and simultaneously. Using a quantitative approach, the study analyzes secondary data from audited financial statements and stock prices of 12 pharmaceutical companies during 2022–2024, totaling 36 observations. Panel data regression with EViews 12 is applied. Results show that ROA and DER have positive and significant effects on stock prices, while CR has a negative but insignificant effect. Simultaneously, all three variables significantly influence stock prices, with an adjusted R² of 73%, indicating strong explanatory power. Profitability (ROA) is the most influential factor, followed by capital structure (DER), while liquidity (CR) shows no significant impact.

Public companies must maintain sustainability, as it is related to their value. A company's value can be measured by its share price; a higher market price indicates a company's financial performance and investment returns for investors. A phenomenon has been observed in the consumer non-cyclical sector, which experienced declines and fluctuations in value from 2020 to 2024. This phenomenon indicates that falling share prices lead to a decline in company value. This study aims to analyze the influence of Corporate Social Responsibility, Tax Avoidance, and Dividend Policy on Company Value in companies in the Consumer Non-Cyclical sector listed on the Indonesia Stock Exchange during the 2020-2024 period. The study sample consisted of 10 companies with 50 data observations selected using a purposive sampling technique. Data analysis was conducted using panel data regression with the help of EViews 12 software. The results of the study indicate that (1) Corporate Social Responsibility, Tax Avoidance, and Dividend Policy as a whole have an effect on Company Value, (2) Corporate Social Responsibility partially has no effect on Company Value, (3) Tax Avoidance partially has no effect on Company Value, (4) Dividend Policy partially has no effect on Company Value. These findings prove that Corporate Social Responsibility, Tax Avoidance, and Dividend Policy together are able to influence company value, even though each variable does not have an effect on company value.

The study investigates the impact of governance on firm value, along with the moderating role of institutional ownership, among companies operating in the consumer cyclicals and consumer non-cyclicals sectors listed on the Indonesia Stock Exchange (IDX) over the 2021-2023 period. Drawing on a sample of 42 companies and 126 observations, a quantitative panel data approach was adopted, with data gathered through purposive sampling. The Bloomberg Governance Score was used to measure governance, Tobin's Q served as a proxy for firm value, institutional ownership was the moderating variable, and firm size, leverage, and profitability were included as control variables. Model selection was conducted using the Chow and Hausman Tests in EViews 14, which indicated that the Random Effects Model (REM) was the most suitable estimation approach. The findings reveal that governance does not exert a significant influence on firm value. Furthermore, institutional ownership is unable to strengthen the relationship between governance and firm value. These results suggest that ESG-based governance signals have not yet been optimally absorbed by investors in the Indonesian capital market; hence, reinforcing governance reporting standards and enhancing investor ESG literacy are considered essential steps toward integrating non-financial information into investment decision-making.

This study aims to analyze the influence of gold prices, inflation rates, BI Rate, and exchange rates on the distribution of pawn products (Rahn) at PT. Bank Riau Kepri Syariah Pekanbaru Arifin Ahmad. The research uses a quantitative approach with associative methods, data collection techniques through documentation, and panel data regression analysis using Eviews 12 software. The results of the study show that the price of gold has a significant effect on the distribution of Rahn financing. The higher the price of gold, the greater the amount of financing that can be disbursed because the value of collateral increases so that the risk of Islamic banks is more controlled. Inflation also has a significant effect, where rising inflation encourages people to seek short-term financing through Rahn products  to maintain liquidity and purchasing power. The BI Rate has a significant negative effect, meaning that the increase in the benchmark interest rate reduces interest in interest-bearing financing and encourages customers to choose  interest-free Rahn products  . Conversely, the exchange rate has no significant effect on  the distribution of Rahn, as exchange rate fluctuations do not affect the stability of the value of gold collateral. Overall, Rahn's financing distribution  is more influenced by internal product factors and customer needs than external factors. Rahn's products are proven to be a short-term financing instrument that is safe, fast, and in accordance with sharia principles.  

This study aims to determine the effect of financial performance, capital structure, and company size on company value in healthcare companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. This study uses an associative quantitative approach with secondary data obtained from the company's financial statements. The sample was determined using purposive sampling, resulting in 9 healthcare companies with 45 observations. Data analysis was performed using EViews 12. Panel data regression analysis was applied using the Random Effect Model (REM), selected based on the Chow test, the Hausman test, and the Lagrange multiplier test. Furthermore, classical assumption testing and hypothesis testing were carried out. The test results show that partially Financial Performance has a significant positive effect on Company Value with a calculated T value of 2.137061 > T table 2.01954 with a prob value of 0.0386 < 0.05, Capital Structure does not have a significant effect on Company Value with a calculated T value of 0.4770233 < T table 2.01954 with a prob value of 0.6407 > 0.05, Company Size has a significant positive effect on Company Value with a calculated T value of 2.134309 > T table 2.01954 with a prob value of 0.0388 < 0.05. Simultaneously, the three independent variables have a significant positive effect on Company Value with an Fcount value of 3.059588 > Ftable 2.83 with a prob value of 0.038758 < 0.05, with a contribution of 12.31% while the remaining 87.69% is influenced by other factors outside this study.

This study aims to determine the effect of corruption and external debt on poverty in Indonesia during the period 2003–2022, both simultaneously and partially. The data used in this study are secondary data obtained from the World Bank (WB) and Transparency International (TI). The analysis was conducted using the multiple linear regression method with the assistance of EViews 13 software. The results show that, simultaneously, corruption and external debt variables influence the level of poverty in Indonesia. Partially, both variables have a negative and significant effect on poverty during the study period. This means that the lower the level of corruption and the better the management of external debt, the lower the poverty rate in Indonesia tends to be. Overall, the findings indicate that reducing the level of corruption and improving external debt management are important steps in poverty alleviation efforts in Indonesia.

The purpose of this study was to determine and analyze the effect of wage levels, economic growth, and the Human Development Index (HDI) on income inequality through labor absorption in the Districts/Cities of Jambi Province from 2020-2024. The research method used is a quantitative descriptive analysis using panel data regression with the Fixed Effect Model approach.  The analysis method used Eviews 12. The results showed of that partially, income inequality in the Districts/Cities of Jambi Province is significant positive influenced by the wage level variable, while economic growth does not have a significant effect on income inequality. In addition, the Human Development Index (HDI) has a significant negative effect on income inequality. This implies that wage increases are actually followed by in income inequality. Meanwhile, economic growth has not been able to provide a broad income redistribution effect. Conversely, improving the quality of human development proves to be the most effective factor, as it is capable of significant reducing inequalirt levels. Simultaneously, the results show that the variables of wage levels, economic growth, and the Human Development Index (HDI) collectively have a significant influence on income inequality in Districts/Cities of Jambi Province.

This study aims to analyze the influence of interest rates, exchange rates, and coffee production on the value of coffee exports in South Sulawesi. The background of this study is based on the condition of South Sulawesi coffee exports which have experienced significant fluctuations in recent years despite coffee production tending to increase. This study uses a quantitative approach with time series data for the period 2009-2023 sourced from the World Bank, International Monetary Fund and the Directorate General of Plantations, the Food Crops, Horticulture and Plantation Service of South Sulawesi Province. Data analysis was conducted using multiple linear regression through the EViews 12 application with the classical assumption test as a model prerequisite. The results show that partially interest rates have a significant effect on coffee exports, while exchange rates and coffee production do not have a significant effect. Simultaneously, the three independent variables do not have a significant effect on the value of coffee exports. This finding indicates that external factors, especially interest rates, are more dominant in determining the performance of South Sulawesi coffee exports than internal factors of production and exchange rates.

This research aims to: 1) examine the development of the Human Development Index (HDI), Labor Force Participation Rate (LFPR), population size, economic growth, and the poverty gap index in the regencies/cities of Jambi Province from 2020 to 2024; and 2) analyze the influence of the Human Development Index, Labor Force Participation Rate, population size, and economic growth on the poverty gap index in the regencies/cities of Jambi Province. The research method employed is descriptive quantitative. The analytical tool used is Panel Data Regression through the Fixed Effect Model (FEM) approach, processed with EViews 12 software. The results show that the Human Development Index, population size, and economic growth have a significant influence on the poverty gap index in the regencies/cities of Jambi Province during the 2020-2024 period. Conversely, the LFPR does not have a significant effect on the poverty gap index in the region during the same period. These findings imply the importance of strengthening human resource quality through HDI improvement and more inclusive economic growth policies in Jambi Province. Furthermore, the government needs to evaluate the quality of available employment, as the high Labor Force Participation Rate (LFPR) has not yet been able to significantly reduce the depth of poverty.

The Indonesian Civil Servants Cooperative (KPRI) plays an important role in enhancing member welfare and supporting the national economy. Nevertheless, increases in business volume and own capital do not necessarily translate into higher profitability, while the number of members an essential characteristic of cooperatives is also assumed to influence financial performance. This study aims to examine the effect of business volume and own capital on cooperative profitability, with the number of members acting as a mediating variable. A quantitative approach was employed using secondary data derived from the financial statements of KPRI in Bogor City during the 2020–2024 period. Purposive sampling was applied, resulting in 12 cooperatives with a total of 60 observations. Panel data regression analysis was conducted using EViews software, and mediation effects were tested using the Sobel test. The results indicate that business volume has a positive and significant effect on cooperative profitability, whereas own capital does not show a significant influence. The number of members has a negative and significant effect on profitability. Furthermore, the Sobel test confirms that the number of members does not mediate the relationship between business volume or own capital and cooperative profitability. These findings suggest that enhancing business activities and improving the quality of member participation are more critical for increasing cooperative profitability than merely expanding capital or membership size.

Tax Management refers to a company’s efforts to manage its tax obligations efficiently and legally in order to optimize net income. This study aims to examine the effect of Fixed Asset Intensity and Leverage on Tax Management, with Profitability as a moderating variable, in mining companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. This research is conducted because tax management practices are considered to potentially influence corporate profitability and financial performance. The study is grounded in Agency Theory and employs a quantitative approach. The sample was selected using purposive sampling, resulting in 28 companies observed over four years, with a total of 112 secondary data observations obtained from annual reports or financial statements. Data analysis was performed using EViews 13 with a Moderated Regression Analysis (MRA) approach. The findings indicate that: (1) Fixed Asset Intensity has no significant effect on Tax Management; (2) Leverage has a significant negative effect on Tax Management; (3) Profitability does not moderate the relationship between Fixed Asset Intensity and Tax Management; and (4) Profitability strengthens the effect of Leverage on Tax Management.