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This study examines the effect of transfer pricing, thin capitalization, and intangible assets on tax avoidance among manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2022-2024. Using a purposive sampling method, 90 firms were selected, yielding 262 firm-year observations after removing 8 outliers from an initial pool of 270. Tax avoidance is proxied by the Cash Effective Tax Rate (CETR); transfer pricing by the Related Party Transaction ratio (RPT); thin capitalization by the Debt-to-Equity Ratio (DER); and intangible assets by the ratio of intangible assets to total assets. The results indicate that transfer pricing has a significant negative effect on tax avoidance, thin capitalization has a significant negative effect on tax avoidance, and intangible assets do not significantly affect tax avoidance. The model is jointly significant (F = 25.422; p < .001) with an Adjusted R² of 21.92%, indicating that 21.92% of the variation in tax avoidance is explained by the three independent variables. These findings carry important implications for tax authorities seeking to strengthen oversight of related-party transactions and the capital structures of multinational enterprises.

The banking sector plays a strategic role in supporting financial system stability and capital market development. Market performance, reflected through stock returns, represents investor confidence in a firm’s prospects and sustainability. In recent years, investors have increasingly considered non-financial factors such as intellectual capital and corporate social responsibility in evaluating firm value. However, empirical findings regarding the effect of these factors on market performance remain inconsistent, particularly in the Indonesian banking sector. This study aims to examine the effect of intellectual capital and corporate social responsibility on market performance of conventional commercial banks listed on the Indonesia Stock Exchange during the 2021–2024 period. This research employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. Intellectual capital is measured using the Value Added Intellectual Coefficient method, while corporate social responsibility is measured using a disclosure index based on the Global Reporting Initiative. Market performance is proxied by stock returns. Data analysis is conducted using multiple linear regression with the Ordinary Least Squares approach. The results indicate that intellectual capital and corporate social responsibility have a positive and significant effect on market performance. These findings suggest that effective management of intangible assets and social responsibility disclosure can enhance investor perception and firm value. The results provide important implications for bank management in formulating value-enhancing strategies and for investors in making investment decisions.  

This research examines the analysis of Return on Equity (ROE), Quick Ratio (QR), and Debt to Equity Ratio (DER) on corporate valuation, as assessed by Price-to-Book Value (PBV), within technology firms listed on the Indonesia Stock Exchange (IDX) during the period from 2022 to 2024. The primary aim of this investigation is to ascertain the effects of profitability, liquidity, and leverage both in isolation and in conjunction on market valuation in an industry characterized by innovation and intangible assets. This research employs panel data regression analysis utilizing EViews 13 as the quantitative methodology. The findings reveal that ROE significantly enhances PBV, indicating that investors place considerable importance on firms that are capable of generating substantial returns on equity for shareholders. Conversely, QR and DER appear to have no discernible impact on PBV. This observation can be attributed to the unique nature of technology companies, wherein investors prioritize factors other than short-term liquidity and leverage. Nonetheless, when assessed collectively, the three metrics illuminate the variations in corporate value. These results suggest that while financial stability indices exert a positive yet comparatively subdued effect on investor sentiment within the technology sector, profitability remains a paramount determinant. The study elucidates the financial determinants that influence corporate value in innovation-driven industries, providing valuable insights for managers and investors alike.

This study aims to conduct a comparative analysis of the implementation of PSAK 238 (Intangible Assets) and PSAK 236 (Impairment of Assets) within Indonesian manufacturing companies. Using a quantitative descriptive design, the research draws on annual reports of 50 selected manufacturing entities listed on the Indonesia Stock Exchange for the fiscal year 2023. Key variables include recognition, measurement, amortisation (for PSAK 238) and impairment indicators, recoverable amount, reversal-conditions (for PSAK 236). Findings indicate that although majority of firms comply with recognition criteria under PSAK 238, significant discrepancies persist in the disclosure of measurement model usage and the reversal of impairment losses per PSAK 236. The implications highlight the need for enhanced audit procedures and training for preparers of financial statements to ensure robust, transparent reporting. The study contributes theoretically by bridging standard-setting literature and empirically by offering insight into Indonesian practice. Implications for regulators and practitioners are discussed.

This study aims to analyze the influence of Good Corporate Governance (GCG), intellectual capital, and leverage on firm value in technology sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. GCG is measured through three indicators: managerial ownership, institutional ownership, and the presence of an audit committee. Intellectual capital is measured using the Value Added Intellectual Coefficient (VAIC™) method, while leverage is measured using the Debt to Equity Ratio (DER). Firm value as the dependent variable is measured using the Tobin's Q ratio. This study uses a quantitative approach with secondary data obtained from annual reports and financial statements of companies accessed through the official IDX website and each company's website. A purposive sampling technique was used to determine the sample, and eight companies were obtained with a total of 32 observation data over a four-year period. The results show that leverage has a significant effect on firm value, indicating that appropriate and proportional debt structure management is a key factor in increasing the value of companies in the technology sector. Meanwhile, managerial ownership, institutional ownership, the presence of an audit committee, and intellectual capital did not show a significant effect on firm value. This suggests that, in the technology sector, external financing strategies play a greater role than internal company factors such as ownership structure and intangible assets. These findings are expected to serve as a reference for company management and investors in formulating financing policies and managing knowledge-based resources.  

The purpose of this paper is to examine the role of Green Intellectual Capital (GIC) in the development of waste-to-energy (WtE) technologies, which is of special relevance for the incineration plants in the Gulf Cooperation Council (GCC) countries. Although previous studies have focused primarily on technological and infrastructural aspects, this paper investigates the contribution of intangible assets such as green human, structural, and relational capital towards the performance and sustainability of WtE systems. Adopting a mixed-method approach, the results show that Green Structural Capital has the first place in supporting operational efficiency, followed by Green Human Capital and Green Relational Capital. The statistical analysis based on Structural Equation Modeling (SEM) shows that all GIC dimensions are positively related to plant performance, with institutionalized knowledge and systems as the most significant enablers of innovation. Qualitative findings also highlight constraints such as lack of training, unhandy knowledge systems, and poor public-private interaction. The findings recommend policy suggestions for promoting GIC assimilation within environmental infrastructure and provide a region-based theoretical model connecting knowledge-based resources and sustainable waste management practices. The study emphasizes the importance of integrating intellectual capital into the strategic decision-making process of waste-to-energy plants to enhance their operational effectiveness and long-term sustainability. Additionally, the research underlines that fostering a knowledge-sharing culture and enhancing collaboration between various stakeholders, including governmental bodies, private firms, and research institutions, is critical for the success of green initiatives. Training programs aimed at developing green human capital and improving public-private partnerships are essential to overcoming the current barriers to innovation in the WtE sector. This study has practical and scholarly implications in unifying the focus from just technology to the facilitating role of human and intellectual capital in green transformation, further bridging the gap between environmental sustainability and technological advancements in waste management.

Today, higher education is one of the pillars of development and economic growth for every country in the world. The absence of innovation in higher education is one of the primary problems that Iraqi universities confront and still unable to overcome. This situation could be attributed to the dearth of strategic innovation programs and a lack of creativity in lecturing. Therefore, this study proposes a framework that fits innovation practices and employee creativity into the organizational performance of Misan University in Iraq. Quantitative methods were used to test the hypotheses and validate the fitness of the conceptual framework with the empirical data. Simple random sampling technique was used in the survey procedure. The study sample includes 500 lecturers, whereas 422 valid questionnaires have been included in the data analysis. The results show that innovation practices and creativity have a significant effect on the organizational performance of Misan University. These findings provide evidence that achieving superior performance in higher education no longer depends on the deployment of tangible assets like financial resources or the number of academic staff and faculty, but also on intangible assets such as creative lecturing and adopting innovation practices in the learning process. Thus, this study recommends that higher education institutions in Iraq focus on recruiting creative lecturers who can improve students' learning ability by promoting new ways of learning scientific materials in parallel with an innovation strategy in all organizational functions and processes.

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 study aims to examine whether level 1 fair value assets and intangible assets have a significant impact on earnings management within Indonesia's banking service sector. The research sample included 136 foreign exchange banks that reported financial data on the Indonesia Stock Exchange between 2019 and 2022. Data analysis was conducted using multiple linear regression. The findings show a significant effect of level 1 fair value assets on earnings management in Indonesia's banking industry, while no significant effect was found for intangible assets. The study concludes that fair value asset measurements do not influence earnings management, whereas intangible assets do. To support ongoing improvements in financial accounting standards, it is recommended to implement the guidelines from accounting standards 68 (measuring fair value) and 19 (intangible assets), and to comply with the requirements of International Accounting Standards (IAS) 13 and IAS 38. Additionally, continuous enhancements to corporate governance and internal control systems are essential for boosting entity performance, improving financial reporting processes, and increasing earnings quality. This study serves as a preliminary investigation into the effect of intangible assets and level 1 fair value measurements on earnings management in the Indonesian banking sector.

The purpose of this study is to determine the effect of tax planning size, multinationality and intangible assets with foreign ownership as a moderation variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the period 2017-2021. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sampling technique uses purposive sampling technique. Based on the established criteria, 8 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results of the study partially show that tax planning has a positive effect on Transfer Pricing decisions. Multinatinality negatively affects Transfer Pricing decisions. Intangible assets have no influence on Transfer Pricing decisions.

Along with these developments, there has been intense competition in the hotel industry, which requires hotel management not only to rely on physical facilities but must be able to maximize their intangible assets. Management's ability to manage assets together is what differentiates a hotel from being superior to other hotels both in terms of innovation and performance because each hotel has different characteristics, resources and market share. Careful management will always make differentiation so that it can always meet a competitive advantage that is difficult for competitors to imitate.