This research aims to analyze the relationships among total risk, capital structure, and profitability, and their impact on corporate sustainability, with firm performance acting as a mediator. Corporate sustainability has become increasingly important in today’s competitive and dynamic business environment. A literature review indicates that well-managed total risk can enhance firm performance, while an optimal capital structure contributes to higher profitability. In turn, profitability enables companies to invest in innovation and sustainable development. This study identifies a gap in the existing literature, as few studies integrate these three factors within the context of sustainability. By employing a comprehensive analytical approach, this research seeks to provide deeper insights into how total risk, capital structure, and profitability interact to support corporate sustainability. The findings are expected to significantly contribute to financial management practices and sustainable corporate policies.

This study aims to analyze the dynamics of working capital, profitability, and capital structure, and their implications for corporate sustainability in the context of effective tax rates. Corporate sustainability has become increasingly important in an era of global competition and stringent regulations. A review of the literature indicates that well-managed working capital can enhance profitability and provide financial flexibility, while an optimal capital structure contributes to the financial stability of the firm. Furthermore, effective tax rates play a crucial role in determining a company's profitability and investment decisions. This research identifies a gap in the existing literature, as few studies integrate these three factors within the framework of sustainability. By employing a comprehensive analytical approach, this study seeks to provide deeper insights into how the dynamics of working capital, profitability, and capital structure interact to support corporate sustainability. The findings are expected to make a significant contribution to financial management practices and sustainable corporate policies.

Technology companies face the dynamic challenge of improving financial performance while meeting sustainability expectations. This research aims to analyze the contribution of ESG (Environmental, social, and governance) disclosure, corporate governance, operational efficiency, and the use of AI to the financial performance of technology companies. The research method uses a quantitative approach with multiple linear regression analysis, using secondary data from annual reports of technology companies listed on the IDX during 2018–2023. The research results show that ESG disclosure positively influences a company's reputation and access to capital. Good governance increases transparency and accountability, while operational efficiency and the application of AI have proven significant in optimizing productivity and innovation. In conclusion, these four factors support each other in creating added value and competitiveness for technology companies in the global market. These findings imply the importance of an integrated strategy in managing sustainability, operational and technological aspects to achieve sustainable financial performance.

This study aims to examine the existing literature on the relationship between Corporate Social Responsibility (CSR), company size, and tax avoidance. CSR encompasses ethical business practices adopted by companies, including their compliance with tax regulations. In contrast, larger companies often have more resources and broader networks, which enable them to implement more effective tax avoidance strategies. The research methodology involves a comprehensive literature review, which includes the development of a theoretical framework, identifying relevant variables, and analyzing findings from previous studies. The main objective is to investigate how CSR and company size influence tax avoidance. The results show significant differences in the interaction between CSR, company size, and tax avoidance, highlighting inconsistencies in previous research findings. Thus, this study provides a deeper understanding of the current dynamics surrounding these issues.
 

The study looked at three different ways to uncover fraud: using advanced technology, providing secure reporting channels, and providing an investigative audit role.  Technology helps detect fraud by offering robust information systems. According to this study, which was conducted through in-depth analytical methods, technology and reporting systems increase the effectiveness of investigative audits to discover fraud.

An essential component of each scientific paper is the author's theoretical background and prior investigations. Theories of correlation between variables and events can be explained by prior study. This article's goal is to generate a hypothesis about the relationship between variables that will be investigated further. The following are the findings from this review of the literature: 1) Fraud in computerized accounting information systems is positively and significantly impacted by the role of accounting information systems. 2) Fraud using computerized accounting systems is positively and significantly impacted by internal control.

Rapid growth in the business world allows companies to showcase their advantages to attract public interest and invite investors to invest, but this actually gives rise to negative impacts such as social inequality. Therefore, companies are not only expected to pursue profits alone, but also to prioritize their responsibilities and the environment. The researcher's aim in writing this scientific article is to study and examine the influence of eco-efficiency, sustainability reporting and dividend policy on firm value moderated by profitability. This research is included in the category of qualitative descriptive research with literature study. The results of this research show that the variables eco-efficiency, sustainability reporting, and dividend policy have a positive effect on firm value. Furthermore, eco-efficiency, sustainability reporting, and dividend policy can be moderated by profitability on firm value.

Today, world economic growth is driven by globalization. With globalization, cross-border transactions increase, which allows investments, goods, and services between countries to become easier. By using transfer pricing methods, businesses can reduce their tax payments. This research aims to study how debt arrangements, tunneling incentives, and thin capitalization impact transfer pricing and tax minimization. The objective is to determine whether the effect of debt is strengthened or weakened by these arrangements. This study conducted qualitative descriptive research. Data collection was done through literature study. The results show that debt convenant, tunneling incentive, and thin capitalization have a significant positive effect on transfer pricing. Tax minimization is able to strengthen the influence of debt convenant, tunneling incentive, and thin capitalization on transfer pricing.

Businesses must prepare themselves to cope with unpredictable economic changes. Every business must increase its value for long and short term business by considering current conditions in order to survive. This research aims to determine how business value is moderated in profitability by the set of investment opportunities, dividend policy, and financial risk. This study uses quantitative methods. Secondary data was used in this research. Manufacturing companies listed on the Indonesia Stock Exchange (BEI) were the subject of research for seven years, from 2015 to 2022. The research results show that investment opportunity sets, dividend policies and financial risks influence the firm value variable. The moderating variable profitability is able to strengthen the relationship between the variables Investment Opportunity Set, Dividend Policy and Financial Risk on Company Value.

Companies often carry out this tax avoidance strategy in an effort to reduce the amount of tax they have to pay. There are two ways for businesses to lower the taxes they pay. In the first case, the business world can reduce the tax value by implementing tax avoidance while still complying with relevant tax laws. The second alternative is for business actors to reduce the tax value by carrying out tax avoidance activities that violate tax regulations. This research examines the relationship between business strategy, transfer pricing, and capital intenssity on tax avoidance moderated by corporate social responsbility. This research uses a qualitative descriptive research methodology. The data collection method in this research is literature study. The research results show that business strategy, transfer costs, and capital intent have an influence on tax avoidance. As well as business strategy, transfer costs and capital intentions can be mediated by CSR on tax avoidance.