The purpose of this study is to determine the effect of Fiscal Loss compensation, Return On Assets, Leverage, and Sales growth, on tax avoidance in the chemical industry sector listed on the Indonesia Stock Exchange (IDX). The research period used is 4 years period 2017-2019.The population of this study includes all companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange (IDX) for the period 2017-2019. The analysis used is panel data logistic regression analysis.The results showed that Return on Assets had a negative effect on Tax Avoidance, Fiscal Loss Compensation, Leverage, Sales Growth, did not have a significant effect on tax avoidance.The data analysis technique used in this study is multiple linear regression and processed using the Eviews 9.0 program.
 
 

The purpose of this study was to determine the effect ofreturn on equity, return on assets, earnings per share and dividen per share on market value added tn various industrial sub-sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2021 period. The population of this study includes all various industrial sub-sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2021 period. The sampling technique was using purposive sampling technique. Based on the predetermined criteria. 9 companies were selected to be the research samples. The type of data used ts secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results showed that the variables return on equity and return on assets had no effect on market value added, the variable earnings per share has a effect on market value added, and the variable dividen per share has a effect on market value added.
 
 

The purpose of this study is to determine the effect of Third Party Funds (DPK), Capital Adequacy Ratio (CAR), Loan To Deposit Ratio (LDR), Return On Assets (ROA) on credit at registered National Private Commercial Banks in 2015-2020 on the Indonesia Stock Exchange (IDX). The research time period used is 6 years, namely the 2016-2020 period. The population in this study are National Private Commercial Bank companies listed on the Indonesia Stock Exchange during the 2015-2020 period. The total samples tested were 11 companies selected by purposive sampling technique so that the data analyzed amounted to 66 companies. The data analysis technique uses panel data regression with the help of the Eviews 9.0 program. The results of this study indicate that Third Party Funds (DPK), Capital Adequacy Ratio (CAR), Loan To Deposit Ratio (LDR), Return On Assets (ROA) are equally influential positive and significant to Credit Disbursement.
 
 

The purpose of this study was to determine the effect of foreign ownership, firm size, leverage and profitability on transfer pricing, empirical studies of mining companies listed on the Indonesia Stock Exchange (IDX). The period used in this study is 5 (five) years, starting from 2017 - 2021.This study uses a quantitative approach. The population in this study is 44 mining companies listed on the Indonesia Stock Exchange. The sampling technique used is Purpoisve Sampling. Based on the predetermined criteria obtained  9 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange (IDX) website. The analytical method used is panel data regression analysis.The results showed that simultaneously. Foreign Ownership, Company Size, Leverage and Tax Burden together have an effect on Transfer Pricing. Partially Company Size has a negative effect on Transfer Pricing, while Foreign Ownership, Leverage has no effect on Transfer Pricing. But the tax burden has an effect on transfer pricing.
 
 

This study investigated size effect to earnings management. In this study, it is investigated whether medium and large-sized firm more aggressive to use earnings management through reporting positive earnings to avoid losses and/or earnings decreases by examining the earnings (change) frequency distribution and probit analysis. Docu-mented is empirical evidence that small-, medium- and large-sized firms tend to report positive earnings to avoid earnings losses. However, this study observed that firm size plays differing roles in earnings management. This study found that medium-and large-sized firms do not engage more earnings management aggressively than small firms for both avoiding reporting earnings losses and earnings decreases.
 

Tax aggressiveness is an action that aims to reduce profits taxable through tax planning using either inclusive or does not include tax evasion. Company strategythat is not in line with expectations society and this tax aggressiveness act is detrimental to the government because the government cannot optimize tax revenue.
 The population of this study includes all manufacturing companies in the pharmaceutical sub- sector listed on the Indonesia Stock Exchange (IDX) for the 2016-2021 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 8 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis.
The results show that: (1) profitability has no effect on tax aggressiveness, (2) independent commissioners have no effect on tax aggressiveness (3) capital intensity has a positive effect on tax aggressiveness (4) leverage have no effect on tax aggressiveness.
 

Users of financial statements need financial information from the company to analyze the financial performance of the company concerned. Financial ratios can be used as a tool to determine future profit growth. This study focuses on the usefulness of financial ratios to see future profit growth. The purpose of this study was to determine the growth of operating cash flows, debt levels, and company size on earnings persistence in basic and chemical industry subsidiary companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2021 period. The sampling technique used is the Pusposive Sampling technique. The total sample of this study was 14 samples. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. This research was processed using Eviews Version 9.0 software, using quantitative methods and using panel data analysis tools. The results showed that operating cash flow and Debt Asset Ratio (DAR) had an effect on earnings persistence. The sampling technique was 14 companies for the 2015-2021 research period. The tests used in this study were descriptive statistical analysis, panel data regression estimation, panel data regression model selection techniques, classical assumption tests, hypothesis testing, and multiple linear regression analysis.
 

This research was conducted to test the effect of variables of Company Size, Fee Audit, AuditTenure, and Rotation audit on Audit Quality. The sample in this study amounted to 59 primaryconsumer sector companies listed on the Indonesia Stock Exchange for the period 2018-2020which were selected based on purposive sampling methods and also referred to the selectedcriteria. The sample data was obtained by 59 companies with a total sample of 177. The qualityof audits in the study was measured using a proxy of the size of a public accounting firm. Theanalysis technique used is logistic regression with a significance rate of 5%. The results showedthat (1) The Size of the Company had a significant positive effect on audit quality (2) Fee Audithad a significant effect on audit quality (3) audit tenure had no significant effect Positive toAudit Quality (4) Audit Rotation has no effect on Audit Quality.
 

The purpose of this study was to determine the effect of profitability, ownership structure, effectiveness of the audit committee, solvabilitas on timeliness in manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange. The research year period used is 4 years, namely the 2016-2021 period. The population of this study includes all consumer-based industrial sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2016-2021 period. The sampling technique used a population sampling technique. Based on the criteria set, 17 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 research simultaneously show that profitability, ownership structure, audit committee effectiveness and solvency have an effect on timeliness. Meanwhile, if partially tested, it shows that profitability, ownership structure, audit committee effectiveness and solvency have no significant effect on timeliness.
 

very company has an obligation to be responsibility for the environment as a form of social care. But in reality, currently many companies in carrying out their activities are not in accordance with the guidelines for corporate social responsibility. Therefore, through environmental control efforts, the size of the company’s total assets, and good environmental performance, it is hoped that the company will be able to increase the tangible form of its obligations from the impact of ongoing operations. This study aims to examine and analyze the effect of eco-control, company size, and environmental performance on the disclosure of corporate social responsibility.The research method uses explanatory research, data collection techniques use secondary data obtained from the annual report. The research sample consisted of 22 manufacturing companies in the food and beverage sub-sector for the 2016-2021 period, the sampling method used was purposive sampling.
The results show that eco-control has a positive effect on the disclosure of corporate social responsibility, the size of the company has a negative effect on the disclosure of corporate social responsibility, and environmental performance has a positive effect on the disclosure of corporate social resonsibility. This means that only the eco-control and environmental performance hypotheses are accepted. The ability of eco-control, company size, and environmental performance as independent variables can affect the disclosure of corporate social responsibility by 9.12% and the rest is explained by other factors outside the study.