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This study aims to identify the effect of leverage, solvency, company status, and company age on voluntary disclosure in the annual reports of IDXV30 issuers listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. The independent variables used are leverage, solvency, company status, and company age. The dependent variable in this study is voluntary disclosure. This study uses a quantitative approach. This study focuses on the population of IDXV30 issuers listed on the Indonesia Stock Exchange in the period 2021-2023. This study uses a purposive sampling method with a total sample of 16 companies. Data analysis in this study was conducted using multiple linear regression techniques, which were operated with the IBM SPSS version 26 program. The results of this study indicate that partially, leverage and solvency have an effect on voluntary disclosure. Partially, company status and company age do not have an effect on voluntary disclosure. Simultaneously, leverage, solvency, company status, and company age influence voluntary disclosure.

This study aims to determine the influence of intellectual capital, company age, company size, and managerial ownership on firm value, with Good Corporate Governance (GCG) acting as a moderating variable. In addition to analyzing the overall effect of each variable, this study also divides the analysis into three distinct periods: the normal period, the pandemic period, and the recovery period. The population of the study includes companies in the hotel, restaurant, and tourism sub-sectors listed on the Indonesia Stock Exchange (IDX) during the period of 2018 to 2022. The sample was selected using purposive sampling, resulting in a total of 24 companies with 120 observations analyzed. To test the hypotheses and analyze the data, this study employed the Statistical Product and Service Solutions (SPSS) software version 25. The results indicate that intellectual capital and company age do not have a significant effect on firm value. In contrast, company size and managerial ownership were found to have a significant influence on firm value, suggesting that larger companies and those with higher levels of managerial ownership tend to have stronger firm value. Furthermore, Good Corporate Governance (GCG), when tested as a moderating variable, did not significantly strengthen the relationship between intellectual capital and firm value. When viewed across the three time periods—normal, pandemic, and recovery—intellectual capital, company age, managerial ownership, and the moderating effect of GCG consistently showed no significant influence on firm value. However, the study reveals a notable exception in the case of company size. During both the pandemic and recovery periods, company size was shown to significantly affect firm value. This suggests that during periods of crisis and recovery, firm size plays a more crucial role in maintaining or increasing firm value, possibly due to greater resources, resilience, and operational capacity possessed by larger firms.

Company value can show how it performs in running the business. Company size, profitability, age and capital structure can have an effect on company value as proxied by PBV. This study was carried out in order to find out how company size, profitability, age and capital structure affect the value of Food and Baverage companies listed on the IDX during the 2019-2023 period. This study consists of the dependent variable company value, while the independent variables are company size, profitability, age and capital structure. The population used was 32 food and load businesses that were members of the BEI from 2019 to 2023. In this research, data was collected using a purposive sampling method. In this study sample, the research consisted of eleven companies with a total of fifty-five observations. The samples that have been collected are analyzed and processed using multiple linear regression tests. This study has findings that company size and age have an insignificant negative impact on company value, conversely the profitability variable has an insignificant impact on company value and capital structure has a positive impact on company value. 

This study aims to determine the effect of profitability, working capital and company age on firm value in property and real estate sector companies listed on the Indonesia Stock Exchange for the period 2019 - 2022. The data used in this study was obtained from financial report data and annual reports obtained from the IDX and Yahoo Finance websites. The population in this study are property and real estate sector companies listed on the Indonesia Stock Exchange. This research sample used 54 companies in the property and real estate sector. The analysis technique used in this research is a multiple linear regression analysis test using the Statistical Package for the Social Sciences (SPSS) version 22 program. Based on the results of this research, it shows that profitability has a positive and significant effect on company value, while working capital and company age do not influence on firm value.

This research aims to find out and analyze how much influence Profitability, Financial Leverage and Company Age have on Income Smoothing in Manufacturing Companies in the Consumer Goods Industry Sector Listed on the IDX for the 2018-2022 Period. This type of research is quantitative research, the type of data is secondary data which can be accessed via the official website of the Indonesian Stock Exchange (www.idx.co.id). The sampling technique used in this research was the Purposive Sampling method with a total sample of 33 companies. Data analysis techniques use descriptive statistical tests, classical assumption tests, coefficient of determination tests and hypothesis tests. The results of this research partially show that the Profitability variable has no significant effect on Income Smoothing as evidenced by the results of the t count < t table test of 1.763 > 2.05553. Financial Leverage has a significant effect on Income Smoothing as evidenced by the t test results > t table of 2.868 < 2.05553. Company age does not have a significant effect on Income Smoothing as evidenced by the results of the t test < t table of 0.207 > 2.05553. Profitability, Financial Leverage and Company Age simultaneously have a significant effect on Income Smoothing as evidenced by the results of the f test which shows a significance value of 0.003 < 0.05, meaning that Ha is accepted.

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.

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

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.

Resource development strategies can be carried out by improving quality services, increasing professional human resources, improving company performance and preserving human resources with inter-company agencies engaged in marketing. The quality of Human Resources (HR) is one of the determinants of a company's success. The need for human resources who are of course highly competent in the field of communication and information technology is increasing and in line with the convergence of communication and information flows. Data used from staff assessments and in-depth interviews with external and internal experts. The method used in this research is a qualitative method with a literature study approach. The research results showed that the Human Resources (HR) division has several priorities which are considered capable of increasing the performance and competence of the management department at PT Dropshipedia.

This research is to see, test, and analyze the factors of profitability, liquidity, company size, company age and reputation of public accounting firms (KAP) that affect the timeliness of financial reporting during the Covid-19 pandemic. This type of research is quantitative research, the population in this study uses manufacturing companies listed on the Indonesia Stock Exchange during 2019-2021. The sample was taken using a purposive sampling technique by obtaining data on about 574 out of 595 total manufacturing companies that fit the research criteria. The data analysis technique used is the logistic regression coefficient. Based on the results of the study, it shows that profitability, company size, company age have no positive and significant effect on the timeliness of financial reporting, and KAP reputation has no negative and significant effect on the timeliness of financial reporting. while liquidity has a positive and significant effect on the timeliness of financial reporting

The purpose of this study was to determine the effect of leverage, profitability, company size, company age, Capital Adequacy (Capital Adequacy Ratio) and independent commissioners on Islamic social reporting (ISR). The research time period used is 6 years, namely the 2015-2020 period. The population of this research is Islamic Bank. The sampling technique used a purpose sampling technique. The type of data used is secondary data obtained from the official website of each Islamic Bank. The analysis method used is panel data regression. The results showed that leverage (DER) had a negative effect on Islamic social reporting (ISR), while profitability (ROE), company age and independent commissioners had no effect on Islamic social reporting (ISR). while company size and Capital Adequacy (Capital Adequacy Ratio) have a significant effect on the disclosure of Islamic Social Reporting (ISR) at Islamic Bank in Indonesia and Then together, the variable leverage (DER), profitability (ROE), company size, company age, Capital Adequacy  and independent commissioners have an effect on Islamic social reporting (ISR).    

This research was conducted using secondary data on financial statements that have been published through the official website of each bank by downloading financial report data. The population in this study are Islamic commercial banks in Indonesia in 2015-2020. By using non-probability sampling method, the total sample obtained in this study is 36 data from 6 Islamic commercial banks. The analytical method used in this study is multiple regression analysis using Eviews software version 10 and Microsoft Excel 2016. Based on the research, it shows that leverage, profitability, firm size, firm age, and liquidity together have an influence on the disclosure of Islamic social reporting ( ISR).    

The purpose of this study was to determine the effect of business scale, age of the company, and the complexity of the task of managing Micro, Small and Medium Enterprises on the use of accounting information systems. This research was conducted on the manager of Micro, Small and Medium Enterprises furniture in Jepara Regency. Samples were obtained as many as 100 respondents. Methods of data collection using a questionnaire. The data analysis technique used multiple regression analysis with the help of the SPSS program. The results of the study show that (1) Business scale has a positive effect on the use of accounting information systems. (2) Company age has no effect on the use of accounting information systems. (3) The complexity of the tasks of MSME managers has a positive effect on the use of accounting information systems.