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Differentiation of Audit Quality Between Big 4 and Non-Big 4 Auditors
Kurnia Helmiati
; Retno Indah Hernawati
Proceeding of the International Conference on Management, Entrepreneurship, and Business
Vol 2
, No 2
(2025)
This study aims to analyze the differences in audit quality between Big 4 and Non-Big 4 auditors in Indonesia, focusing on property and real estate companies listed on the Indonesia Stock Exchange during the 2021–2023 period. The research sample was selected using a purposive sampling method based on certain criteria, such as the availability of audited financial statements and the consistency of auditor use. The total sample consisted of 100 companies, 50 audited by Big 4 auditors and 50 by Non...
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Determinants of Firm Value: Solvency, Firm Growth, and Dividend Policy Impact on Food and Beverage Companies
Meilana Chorisa Nuraini
; Retno Indah Hernawati
Proceeding of the International Conference on Management, Entrepreneurship, and Business
Vol 2
, No 2
(2025)
In 2024, Indonesia’s food and beverage industry recorded IDR 110.57 trillion in investment and achieved GDP growth above the national average, highlighting its rapid development and importance for the economy. However, this growth does not automatically increase firm value, as internal factors such as solvency, firm growth, and dividend policy may play a crucial role. This study investigates how those factors affect firm value in food and beverage companies listed on IDX during 2021–2024. The re...
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Do Liquidity, Firm Size, and Gender Diversity Influence Property and Real Estate Sector Profitability
Arvia Deva Yusnita
; Retno Indah Hernawati
Proceeding of the International Conference on Management, Entrepreneurship, and Business
Vol 2
, No 2
(2025)
In the face of global economic uncertainty and property market fluctuations, companies in the property and real estate sector are required to maintain profitability. This sector contributes significantly to the national GDP, but it has also faced pressure due to declining demand and instability in the growth of the real estate sector's GDP from 2021 to 2024. Profitability is a key indicator of a company's sustainability, influenced by various internal factors such as liquidity, firm size, and ge...
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Determinants of ESG Disclosure in the Energy Sector: The Influence of Foreign Ownership, ROA, and Firm Size
Ronald Desta Padang
; Retno Indah Hernawati
Proceeding of the International Conference on Management, Entrepreneurship, and Business
Vol 2
, No 2
(2025)
This study examines the influence of foreign ownership, return on assets (ROA), and firm size on environmental, social, and governance (ESG) disclosure among energy sector companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024. The sample was selected through purposive sampling, including firms that consistently published annual and sustainability reports in accordance with the Global Reporting Initiative (GRI) standards. ESG disclosure was measured as the proportion of disclose...
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A Review of Internal and Governance Factors on Tax Avoidance
Selfi Ika Purnamasari
; Retno Indah Hernawati
Proceeding of the International Conference on Management, Entrepreneurship, and Business
Vol 2
, No 2
(2025)
This study seeks to evaluate the extent to which profitability, leverage, independent commissioners, and political links influence tax avoidance in Indonesian mining companies for the 2021–2024 timeframe. The mining sector was chosen because it contributes significantly to national income but is typically associated with the practice of tax avoidance. The novelty of this study lies in the addition of the political connections variable, which has rarely been studied in the context of Indonesian m...
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The Profitability, Capital Intensity, and Leverage, Their Effect on Tax Avoidance
Ammara Fayyaz Prasetyo
; Retno Indah Hernawati
; Harun Harun
Proceeding of the International Conference on Management, Entrepreneurship, and Business
Vol 2
, No 2
(2025)
Tax avoidance is an effort made by companies to reduce the amount of tax payable. The main source of state revenue is taxes, but tax avoidance that exploits legal loopholes to reduce the tax burden remains an issue on the Indonesia Stock Exchange during the period 2020 to 2024. This study aims to examine the effect of profitability, capital intensity, and leverage on tax avoidance. This study applies a quantitative research approach using secondary data obtained from annual financial reports pub...
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Profitability, Firm Size, and Tax Avoidance: A Review of the Indonesian Energy Sector (2020-2024)
Angelia Setiadi
; Retno Indah Hernawati
; Chia-Ming Sun
Proceeding of the International Conference on Management, Entrepreneurship, and Business
Vol 2
, No 2
(2025)
This study aims to examine how profits and company size affect tax avoidance in energy companies listed on the stock exchange between 2022 and 2024. This study applies a quantitative approach using secondary data from annual financial reports. The population data was taken from 18 energy companies listed on the Indonesia Stock Exchange, while the sample selection was conducted using purposive sampling. The main phenomenon affecting the test results is the existence of incentives for highly profi...
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Analysis of Macroeconomic Indicators and the Impact of Dow Jones on the Indonesia Composite Index
Amalia Hafsha Zulfana Phartu
; Retno Indah Hernawati
Proceeding of the International Conference on Management, Entrepreneurship, and Business
Vol 2
, No 2
(2025)
The Jakarta Composite Index (JCI), also known as the Indonesia Composite Index is a key indicator that reflects the performance of the Indonesian capital market and serves as a reference for assessing economic conditions and making investment decisions. This study aims to examine the influence of macroeconomic factors such as inflation, the rupiah exchange rate, and interest rates along with an external factor, the Dow Jones Index, on the JCI during the period 2020–2024. This research contribute...
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Analysis Financial Ratios to Stockprice Volatility Technology Sector Companies the Indonesian Stock Exchange (2022–2024)
Dewi Paramita
; Retno Indah Hernawati
Proceeding of the International Conference on Management, Entrepreneurship, and Business
Vol 2
, No 2
(2025)
This study analyzes the effect of financial ratios, namely Debt to Equity Ratio (DER), Current Ratio (CR), and Return on Assets (ROA), on stock price volatility in technology companies listed on the Indonesia Stock Exchange (IDX) for the period 2022-2024. Using a quantitative approach and secondary data from annual financial reports on the website www.idx.co.id, this study purposively selected a sample of technology companies that met the data completeness criteria. This study found that a high...
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The Impact of Liquidity, Nim, and Capital Structure on the Profitability of Banking Companies
Lelia Astriani
; Retno Indah Hernawati
Proceeding of the International Conference on Management, Entrepreneurship, and Business
Vol 2
, No 2
(2025)
This research seeks to examine the impact of liquidity, Net Interest Margin (NIM), and capital structure on the profitability of banking companies traded on the Indonesia Stock Exchange during the years 2022–2024. The method of research employed is quantitative, utilizing multiple linear regression approach derived from secondary information found in company financial reports. The research sample consisted of 24 banking firms consisting of a total of 70 data points. The findings of the analysis...
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