This purpose  of this research is to examine the effect of firm size, profitability, leverage on environmental disclosure with competitive advantage as moderation. The research period is 3 years starting from 2019 to 2021. There are 64 manufacturing companies listed on the Indonesian stock exchange. sample selection using purposive sampling method. Hypothesis testing is done by using panel data regression analysis. The results of the study indicate that company size has a positive effect on environmental disclosure. Profitability, have no effect on environmental disclosure.
 
 

The purpose of this study was to determine the effect of Corporate Social Responsibility, Intellectual Capital Disclosure, and Business Risk on Firm Value variable in mining sector manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely 2017-2021. The population in this study includes mining sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2021 with a sampling technique that uses purposive sampling. The type of data used is secondary data obtained from the official website of the IDX and the company. The data analysis technique used is panel data regression. The results of the study stated that Corporate Social Responsibility and Intellectual Capital Disclosure had an effect on firm value.
 
 

. The purpose of this study was to examine the effect of dividend policy, managerial ownership, institutional ownership and profitability on firm value in banking sector companies listed on the IDX. The population in this study includes all banking companies listed on the IDX in 2017-2021, totaling 47 companies. Based on the sampling technique with purposive sampling obtained a sample of 8 companies. The data analysis method in this study uses panel data regression analysis with the Panel Data Regression Model Equation test. The results of this study indicate that the variables of dividend policy, managerial ownership, and profitability have no effect on firm value. While the variable of institutional ownership has an effect on firm value.
 
 

The purpose of this study is to determine the effect of profit persistence, book tax differences, and capital structure on the earnings response coefficient in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the period 2018-2022. The sampling technique uses purposive sampling technique. Based on the established criteria, 13 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 showed that Profit Persistence influences the Earning Response Coefficient. Book Tax Different and Capital Structure have no effect on the Earning Response Coefficient.
 
 

Tujuan dari penelitian ini untuk mengetahui pengaruh Leverage dan Profitabilitas terhadap Earnings Response Coefficient pada perusahaan Manufaktur Sektor Makanan Dan Minuman yang terdaftar di Bursa Efek Indonesia (BEI). Periode penelitian yang digunakan adalah 5 tahun yaitu periode 2014-2018. Populasi penelitian ini meliputi Perusahaan Manufaktur Sektor Makanan Dan Minuman yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang ditetapkan diperoleh jumlah sampel 9 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari situs Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis regresi data panel. Hasil penelitian yang menunjukkan bahwa Leverage dan Profitabilitas  tidak berpengaruh, dan Leverage, Likuiditas  secara bersama-sama berpengaruh terhadap Earnings Response Coefficient.
 
 

The purpose of this study is to determine the effect of profitability, managerial ownership and company size on Islamic social reporting on Islamic banking companies on their respective websites. The research time period used is 5 years, namely the 2016-2020 period. The population of this study includes all Islamic banking registered on their respective websites for the 2016-2020 period. The sampling technique uses non-probability techniques. Based on the predetermined criteria obtained 8 companies. The type of data used is secondary data obtained from the official website of financial statements. The results showed that Profitability (ROA) had no effect on Islamic Social Reporting, Leverage (DAR) had a negative effect on Islamic Social Reporting, Managerial Ownership (KM) had a negative effect on Islamic Social Reporting, Company Size (size) had no effect on Islamic Social Reporting ( ISR).
 
 

 This study aims to determine the effect of liquidity, profitability, the ratio of activity to financial distress. The population in this study is all Consumer Cyclicals sector companies listed on the Indonesia Stock Exchange for the 2019- 2021 period. The sampling technique uses purposive sampling and obtained the company or 66 samples. The analysis technique used in this study is purposive sampling analysis. Research results; liquidity,profitability and activity ratio have no effect on financial distress.

This study aims to determine the effect of institutional ownership, independent commissioners, audit committees, managerial ownership, and audit quality on the integrity of financial statements in service industry companies listed on the Indonesia Stock Exchange (IDX). The research period used is 5 years, namely the 2015-2021 period.
The population of this study includes all service industry companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2021 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria, 7 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange. The analytical method used is multiple linear repression analysis using SPSS version 25 software.
The results of the study show that partially the variables of Institutional Ownership and Audit Quality have no effect on the Integrity of Financial Statements, Independent Commissioners, Audit Committees, and Managerial Ownership have an influence on the Integrity of Financial Statements. Simultaneously, the variables of Institutional Ownership, Independent Commissioners, Audit Committees, Managerial Ownerships, and Audit Quality has an effect on the Integrity of Financial Statements.
 
 

Tujuan dari penelitian ini untuk mengetahui pengaruh laverage, Umur perusahaan, Kepemilikan Manajerial, Dan Kepemilikan Institusional terhadap perataan laba pada perusahaan industri barang dan konsumsi yang terdaftar di abaursa Efek Indonesia (BEI). Periode waktu penelitian yang digunakan adalah 5 tahun yaitu periode 2016-2020. Populasi penelitian ini meliputi seluruh perusahaan industry barang dan konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2020. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang telah di tetapkan diperoleh 18 perusahaan. Jenis data yang di ambil adalah data sekunder yang di peroleh dari situs Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis regresi logistik data panel. Hasil penelitian menunjukan bahwa Kepemilikan Manajerial berpengaruh posistif signifikan terhadap perataan laba, leverage, umur perusahaan, dan kepemilikan institusional tidak memiliki pengaruh signifikan terhadap perataan laba, dan leverage, umur perusahaan, kepemilikan manajerial dan kepemilikan institusional secara bersama-sama berpengaruh terhadap perataan laba.

Penelitian ini bertujuan untuk menganalisis pengaruh hutang, kepemilikan saham, dewan direksi, dan kepemilikan manajerial terhadap pengungkapan Corporate Social Responsibility. Penelitian ini dilakukan untuk mengisi gap permasalahan dimana hasil penelitian terdahulu menunjukkan hasil yang belum konsisten. Studi dilakukan di perusahaan manufaktur sektor industri makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada periode 2015 - 2021. Data yang digunakan dalam penelitian ini merupakan data sekunder berupa laporan keuangan dan laporan Corporate Social Responsibility yang tercantum dalam laporan tahunan dan diterbitkan oleh masing-masing perusahaan lewat situs Bursa Efek Indonesia yang dapat diakses di alamat https://www.idx.co.id. Metode penelitian yang digunakan adalah asosiatif kuantitatif dengan total sampel 56 unit. Hasil penelitian menunjukkan bahwa hutang berpengaruh terhadap pengungkapan Corporate Social Responsibility, kepemilikan asing berpengaruh terhadap pengungkapan Corporate Social Responsibility, dewan direksi tidak berpengaruh terhadap pengungkapan Corporate Social Responsibility, dan kepemilikan manajerial tidak berpengaruh terhadap pengungkapan Corporate Social Responsibility . Secara simultan, hutang, dan kepemilikan saham asing berpengaruh terhadap pengungkapan Corporate Social Responsibility.