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This study empirically examines the effects of ownership structure, including managerial, institutional, and public ownership, on tax avoidance practices, using profitability as a moderating variable. The population in this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX), from which a sample was selected using purposive sampling. A total of 330 observations were collected from 110 manufacturing companies for the period 2022–2024. The variables were tested using multiple linear regression in EViews 12. This study expands on previous research by using profitability as a moderating variable that can influence the relationship between ownership structure and tax avoidance. The results show that institutional ownership has a negative and significant effect on tax avoidance practices. An increase in institutional share ownership can reduce tax avoidance practices. Meanwhile, managerial and public ownership do not affect tax avoidance practices. In the moderation test, profitability strengthened the effect of managerial and institutional ownership on tax avoidance. Still, it did not moderate the impact between public ownership and tax avoidance.

Environmental sustainability has become an essential approach for companies to enhance their competitive advantage and reputation. This study examines the effect of ownership structure on sustainability performance and firm value. This study uses data from state-owned enterprises listed on the Indonesia Stock Exchange. Ownership structure is proxied by institutional ownership, management ownership, and public ownership; sustainability performance is proxied by the total economic score, environmental score, and social score; and firm value is proxied by Tobin's Q. Our results reveal that ownership structure (management ownership, institutional ownership, and public ownership) have a direct effect on firm value, but indirectly do not have an indirect effect on firm value through CSR does not mediate the relationship between management ownership and institutional ownership with firm value. The unique findings of this study indicate that CSR mediates the relationship between public ownership and firm value. Public ownership partially mediates the relationship between firm type and firm value. The implications of this study will be significant for policymakers, corporate management, academics, and investors in considering the adoption and importance of corporate environmental practices.

Auditor switching is very important for companies because it maintains the independence of auditors and has objectivity in assessing the fairness of the company's financial statements and maintaining public trust.  This study aims to determine the role of company growth in moderating the relationship between audit report lag and public ownership to auditor switching. This research was conducted using quantitative methods and the data source used, namely secondary data taken from the Indonesia Stock Exchange in the form of annual financial statements. The population in this study is 70 companies in the infrastructure sector in 2019 – 2023. The sampling technique used is purposive sampling. The sample in this study is 21 companies with a total of 105 sample data. The data analysis technique used in this study is logistics regression using the Eviews version 12 application. The results of this study show that simultaneously Audit Report Lag and Public Ownership have an effect on Auditor Switching. While partially Audit Report Lag has no effect on Auditor Switching, Public Ownership has no influence on Auditor Switching. The role of Company Growth is able to moderate the relationship between Audit Report Lag and Auditor Switching. The role of Company Growth is not able to moderate the relationship between Public Ownership and Auditor Switching.  

This study delves into the philosophical and theological core of the concept of ownership in Islamic economics, a paradigm fundamentally distinct from capitalism and socialism. We uncover the essence of ownership as a divine trust, categorized into individual, public, and state domains. Our findings demonstrate how each type of ownership is governed by clear boundaries and rights, tightly integrated with social responsibility to achieve universal well-being and distributive justice. This study also examines the dynamic harmonization between private and public ownership, achieved through vital instruments like zakat, infaq, sadaqah, and productive waqf, as well as the crucial role of government in providing public goods. Despite facing significant challenges such as the dominance of the global capitalist economy and low sharia literacy, we highlight digitalization as a strategic opportunity to boost the efficiency, transparency, and inclusion of sharia finance. This opportunity holds substantial potential to strengthen the harmonization of ownership within the broader Islamic economic ecosystem. In short, a deep understanding of this Islamic concept of ownership is key to formulating more just and balanced economic policies and community development in today's rapidly evolving modern era.

This study aims to evaluate the relevance of accounting information values, specifically Return on Assets (ROA), Earnings Per Share (EPS), and Non-Public Ownership (NPO), in investment decision-making. The research employs a quantitative method, utilizing a sample of 49 companies in the infrastructure, utilities, and transportation sector. Multiple linear regression analysis is applied to test the proposed hypotheses. The findings reveal that EPS and Non-Public Ownership significantly influence stock price movements, while ROA shows no significant effect on stock prices. The implications of this study highlight the importance of considering NPO and the relevance of accounting information values such as EPS, while also acknowledging the potential risks associated with ROA in the investment decision-making process.

This study aims to examine the effect of Firm Size, Audit Committee, and Public Ownership on Audit Delay in manufacturing companies in the Basic and Chemical Industries sector listed on the Indonesia Stock Exchange during the period 2016-2018. Audit Delay is an important indicator that reflects the duration of time required to complete an audit of financial statements. This study uses a quantitative approach with secondary data taken from the annual reports of companies listed on the Indonesia Stock Exchange. The population of this study consists of manufacturing companies in the Basic and Chemical Industries sector listed on the Indonesia Stock Exchange during the period 2016-2018. The sampling technique used is purposive sampling, resulting in a sample of 168 companies. The independent variables in this study are Firm Size, Audit Committee, and Public Ownership, while the dependent variable is Audit Delay. Data analysis was conducted using multiple linear regression. The results show that: first, Firm Size has a significant negative effect on Audit Delay, meaning that the larger the company size, the faster the audit process. Second, Public Ownership has a significant positive effect on Audit Delay, indicating that companies with public ownership tend to take longer to complete audits. Third, the Audit Committee does not have a significant effect on Audit Delay, meaning that the presence of an audit committee does not influence the audit completion time. This study contributes to a better understanding of the factors affecting audit delay in public companies.

This study aims to analyze the effect of audit committee, public ownership, size of the board of commissioners, and risk management committe on the risk management disclosures. The population in this study are banking sector companies listed on the Indonesia Stock Exchange (IDX) in 2017- 2021. The sampling technique in this study used purposive sampling and found 205 observations. The data analysis model used by this study is data panel regression analysis using EViews software. The results showed that the audit committee, public ownership, size of the board of commissioners, and risk management committe simultaneously had a significant impact on the risk management disclosures. Meanwhile, partially the audit committee, public ownership, the size of the board of commissioners and risk management committe has no a significant effect on the official website on the timeliness of financial statement reporting. The size of the board of commissioners has an effect on risk management disclosures.

This study aims to analyze and evaluate the management of public ownership (milkiyah 'ammah) and state ownership (milkiyah daulah) in Indonesia. This study describes in a qualitative descriptive way the current management of public ownership and state ownership in Indonesia. The theoretical approach is used for the Islamic economic system approach which assesses the practical implementation of the management of shared wealth and the wealth of the Indonesian State. The data used in this study are secondary data obtained from literature, journals and information related to Indonesia's wealth. The data collection technique used is library research. And this study uses a comparative analysis of the implementation of public ownership management and state ownership management that is not in accordance with ownership management in Islam. Evidence shows that public ownership and state ownership are not fully managed by the State of Indonesia, it appears that shared ownership in the form of water, fire and pasture is managed by individuals and institutions of foreign parties who have the capital to privatize public ownership. This will have an impact on the unequal distribution of income earned by people who have capital and those who do not have capital, so that it will have an impact on prosperity that most Indonesian people cannot have. As an evaluation and solution, it is necessary to implement an Islamic economic system in managing joint ownership and control of the Indonesian state.

This study seek to examined factors that affect the timeliness of corporate internet reporting (CIR) in listed companies on the Indonesian Stock Exchange. Key factors used firm characteristics (firm size, type of bussiness, profitability, leverage, liquidity, issuance of stock) and corporate governance variables (public ownership structure, proportion of supervisory board and supervisory board size).Population of this study was Indonesian Listed Company in 2008 at Indonesian Stock Exchange .The sample was 195 firms Based on purposive sampling technique. Multiple regression analysis used to test the hypothesis.The regression analysis found that a significant relationship between the timeliness of CIR and firm size. However, others variable like type of bussiness, profitability, leverage, liquidity, stock issues, public ownership structure, proportion of supervisory board and supervisory board size was not significant relationship with timeliness of CIR.. This results indicated that firms typically in big size se modisclore timely information on their web sites