This study aims to analyze the effect of profitability, solvency, and liquidity on the stock prices of food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024, with company size as a moderating variable. This study uses a quantitative approach with multiple linear regression analysis methods. The data used are secondary data in the form of annual financial reports from 40 companies selected through a purposive sampling method for three years, so that the total observation is 120 data. The independent variables studied include Return on Assets (ROA) as a proxy for profitability, Debt to Equity Ratio (DER) for solvency, and Current Ratio (CR) for liquidity. Company size is measured using the natural logarithm of total assets as a moderating variable, while stock price is the dependent variable. Before the regression analysis was carried out, the data were tested using the classical assumption test which includes the normality test (with Kolmogorov-Smirnov, histogram, and P-Plot), multicollinearity test, autocorrelation test (run test), and heteroscedasticity test (scatter plot). After the data meets the normality assumption and all classical assumptions are met. The results of the regression test show that: (1) profitability has a positive and significant effect on stock prices; (2) solvency does not have a significant effect on stock prices; (3) liquidity has a positive and significant effect on stock prices. In addition, the company size variable is able to significantly moderate the effect of profitability and liquidity on stock prices, but does not moderate the effect of solvency. This study contributes to investors in assessing financial performance as a basis for making investment decisions, as well as for companies in developing financial strategies to increase stock value.

The purpose of this study was to determine the effect of accountability accounting, organizational goals and budget participation on managerial performance of the Solo Representative Office of Bank Indonesia. This study uses data collection methods with questionnaires. The population used is Bank Indonesia Solo employees from all units (Rupiah Money Processing Unit, SP Policy Implementation Unit and SP PUR Supervision, Internal Management Unit and Kekda Implementation Unit). Data analysis methods with descriptive data of respondents, data quality test (validity test, reliability), classical assumption test (normality test, multicollinearity test, heteroscedaticity test) and for hypothesis testing using multiple linear analysis, F test, t test and coefficient of determination test. In this study obtained a sample of 65 people. Based on the test results it can be concluded that Accountability Accounting affects Managerial Performance, Organizational Goals affect Managerial Performance and Budget Participation has no effect on Managerial Performance.

This research aims to determine the effect of inflation, interest rates and exchange rates on share prices in manufacturing companies listed on the IDX.  The objects studied in this research are basic material companies listed on the Indonesia Stock Exchange for the 2020-2022 period. This type of research is quantitative research. The research sample was selected using a purposive sampling technique and obtained 144 observation data. This research uses secondary data obtained through the Indonesian Stock Exchange and Bank Indonesia websites. The data analysis technique in this research is multiple linear regression. The research results show that the Inflation variable has no effect on Stock Prices, while the Interest Rate and Exchange Rate variables have an effect on Stock Prices.

This paper aims to find out the effect of Understanding Tax Administration and Fiscus Services onTaxpayer Compliance through Taxpayer Satisfaction on Form 1721-A2 as an Intervening Variable. The population in this study was Taxpayers on Form 1721-A2 at KPP Pratama Boyolali with a total of 100 taxpayers responding. The sampling technique uses non-probability sampling. This type of research is quantitative research. Data was obtained directly through distributing questionnaires at KPP Pratama Boyolali as well as by distributing via gform. Data analysis uses Path Analysis (multiple regression model and mediation model). The research results show 1) Understanding Tax Administration and Fiscus Services has a positive and significant effect to Satisfaction, 2) Understanding Tax Administration and Fiscus Services has a positive and significant effect to Compliance, 3) Satisfaction cannot mediate between Understanding Tax Administration and Fiscus Services has a positive and significant effect towards Compliance.

This study aims to determine the effect of professionalism and independence on the performance of government internal auditors mediated by an understanding of good governance at the Riau Provincial Inspectorate. The research method used is quantitative research. The population in this study were all internal auditors at the Riau Provincial Inspectorate totaling 52 people. The data collection technique used was a structured questionnaire. The instrument testing technique in this study was the validity and reliability test using PLS (Partial Least Square) as its measurement. The results of this study indicate that professionalism and independence have a significant direct effect on the performance of internal auditors at the Riau Provincial Inspectorate. Likewise, an understanding of Good Governance is able to mediate the relationship between professionalism and independence and the performance of internal auditors at the Riau Provincial Inspectorate

This research aims to determine and obtain empirical evidence of the influence of audit opinion, company age and the complexity of company operations on audit report lag. This type of research is quantitative research using secondary data. The population in this study is 105 financial sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sampling technique uses purposive sampling so that 76 sample companies were obtained. The data analysis technique in this study uses panel data regression analysis with the help of Eviews 9 software. The results of this study show that simultaneously audit opinions, company age and complexity of company operations affect audit report lag. And partially, only the complexity of the company's operations has an effect on the audit report lag, while the audit opinion and the age of the company have no influence on the audit report lag.

The purpose of this research is to analyze the impact of business capital, business location, and business location on the income of Boyolali market traders. The population at this start is a merchant in the Sunggingan Market of Boyolali district. The sample of this study consisted of 100 respondents, taken with the Slovin formula. The variables used include enterprise capital (X1), enterprise duration (X2), enterprise location (X3), and income (Y). The data analysis used in this study uses descriptive analysis, validity tests, reliability tests, and classical assumption tests, with hypothesis testing using double linear regression analysis, the F test, the t test, and the determination coefficient. The results show that partially the variable that affects the trader's income is the location of the business (X3), with a t test result of 2,779 > t table of 1,98498. Whereas the business capital (X1) and the duration of the enterprise (X2) have no significant influence on the traders' income, with the result of the capital test count of the company (X1) |-1,176 | < t table 1.98498, as well as the results of the long-term enterprise test of 1,160 < t table 1.98498.

The purpose of this study is to determine the impact of funding, investment, and profitability decisions on the company value of food and beverage companies listed on the IDX between 2019 and 2023. Associative descriptive research using a quantitative approach is used in this sort of study, and secondary data from journals, the corporate website, and yearly financial reports published on the BEI website www.idx.co.id are used as research data sources. Purposive sampling was the method utilized to choose the research sample. Using SPSS 23, multiple linear analysis is the analytical technique employed. The study's findings indicate that: (1) Company value is influenced by funding, investment, and profitability decisions taken collectively. (2) Investment choices and profitability have an impact on a company's worth. (3) The value of the company is unaffected by funding decisions.

This study was conducted to understand the impact of profitability, dividend policy, funding decisions and investment decisions on the value of Food and Baverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2021 - 2024. The research method used is quantitative method. The data collection method used is the literature study technique and the official website (bei.go.id). The population studied in this study were all Food and Baverage companies listed on the IDX in 2021-2024. Data collection in this study was carried out using purposive sampling technique, obtained a sample of 108, but the actual sample studied was 101 companies due to the emergence of data with extreme values. The test method in this study uses descriptive statistical tests, classical assumption tests, multiple linear regression analysis and hypothesis testing, namely the f test, t test and coefficient of determination test. The F test gets a significance value of 0.000 <0.05 so that the model is feasible to study. The t test results of this study are profitability and investment decisions affect firm value. This is evidenced by the significance value of 0.000 <0.05. Conversely, dividend policy has no effect on firm value, as evidenced by the t value of 1.283 < t table 1.98498 and a significance value of 0.203> 0.05. Then the funding decision with a t value of 1.914 < t table 1.98498 with a significance value of 0.059 > 0.05 so that the funding decision does not affect the company's value. From the results of the coefficient of determination test, the results are 0.800, which means that the profitability variable, dividend policy, funding decisions and investment decisions in explaining the company's value are 80.0% and the remaining 20.0% is explained by other variables

This study aims to analyze the implementation of Value Added Tax (VAT) on the procurement of goods/services at the dr. Arif Zainudin Regional Psychiatric Hospital in Surakarta from the perspective of Law No. 7 of 2021. The research method used is qualitative with a descriptive approach. Data were obtained through in-depth interviews and observations related to the procurement of goods/services and VAT reporting at the psychiatric hospital. The results of the study indicate that the implementation of VAT on the procurement of goods/services at the dr. Arif Zainudin Regional Psychiatric Hospital in Surakarta has been carried out well in accordance with the applicable laws, namely Law No. 42 of 2009 with a VAT rate of 10% and Law No. 7 of 2021 with a VAT rate of 11%. The procurement process and VAT reporting are conducted systematically and structurally, although in 2022 there were obstacles in the form of delayed VAT reporting which caused the institution to pay late penalties. The increase in the VAT rate has impacted the procurement costs and the fulfillment of medical needs. Overall, the implementation of VAT at the dr. Arif Zainudin Regional Psychiatric Hospital in Surakarta has complied with the prevailing regulations and demonstrates a commitment to tax compliance.

This research was conducted to determine the effect of accounting information systems, work motivation on Janti Park employee performance through job satisfaction as an intervening variable. The research method uses primary data by filling out a questionnaire. The sample data collection technique uses the Slovin technique. Data analysis methods include descriptive statistical tests, validity tests, reliability tests, classical assumption tests, normality tests, multicollinearity tests, autocorrelation tests, multiple linear regression tests, F tests, t tests, R2 tests. Partially, the influence of accounting information systems and work motivation influences employee performance. However, there is one hypothesis result that has no effect, namely the accounting information system on job satisfaction.

This study aims to conduct a test of the effect of good corporate governance mechanisms on the financial performance of banking companies. Financial performance is calculated using ROA. On the other hand, corporate governance mechanisms are calculated using the following variables: size of the board of commissioners, size of the board of directors, and size of the audit committee. The sample used in this study includes 84 banking companies listed on the Indonesia Stock Exchange (IDX) in 2021 to 2023. Sampling was carried out using the purposive sampling method. In this study, the analysis used is the multiple linear analysis technique. These findings show that the size of the board of commissioners does not affect the company's financial performance. Meanwhile, the board of directors and audit committee have an effect on the financial performance of banking companies.

This study aims to examine the influence of the implementation of local government financial accounting systems, utilization of technology, and internal control systems on the quality of financial reports with human resource competence as a moderating variable. The data used in this research are primary data collected through a questionnaire distributed directly to respondents. The questionnaire was distributed to 100 employees in the finance and administrative departments of 25 SKPD in the city of Surakarta. The data analysis method used is Moderated Regression Analysis (MRA). The results of this study indicate that the implementation of local government financial accounting systems, utilization of technology, and internal control systems have an impact on the quality of financial reports. Furthermore, this research also proves that human resource competence is able to moderate the influence of local government financial accounting systems on the quality of financial reports. However, in this study, human resource competence was not able to moderate the influence of technology utilization and internal control systems on the quality of financial reports.

This research aims to determine the influence of financial literacy on property investment decisions, the influence of financial behaviour on property investment decisions, and the influence of income on property investment decisions. This research uses descriptive and quantitative research methods. The population in this study was 154 commercial housing investors recorded on the Sikumbang platform. And the sample obtained by calculating the Slovin formula was 61 respondents. The data obtained was collected by distributing questionnaires to respondents. The data analysis used is a validity test, reliability test, classical assumption test, descriptive analysis, multiple linear regression analysis, F test, t test, and coefficient of determination test. The result of this research show that financial literacy and income variables have a positive and significant influence on property investment decisions, and financial behaviour variable do not have a positive and significant influence on property investment decisions among the people of Gondangrejo District.

This study was conducted to examine the effect of Profitability, KAP Reputation, Audit tenure and Company Size on Audit delay. The sample selection technique in this study used purposive sampling method and obtained 78 companies in the non-primary consumer goods sector listed on the Indonesia Stock Exchange for the period 2018-2022. Based on the purposive sampling method, the amount of data in this study was 390 data. The data analysis used in this research is multiple linear regression analysis using the IBM Statistical Package for the Social Sciences (SPSS) version 22 program. Based on the results of the study, it can be concluded that profitability has an effect on audit delay, while KAP reputation, audit tenure, and company size have no effect on audit delay

The aim of this research is to a fundamental comprehension of the process by which an audit opinion is rendered and the various determinants that impact it. Quantitative research presents audited annual financial reports, which are accessible on the website of the Indonesia Stock Exchange (BEI), utilizing precise secondary data. The study analyzed financial services sector entities that were registered on the IDX between the years 2017 and 2021. A total of 63 entrepreneurs were intentionally selected using the purposive sampling technique over the course of the five-year research period. collected information. The Eviews 9 application is utilized to conduct logistic regression analysis as the data analysis method for this study. Concurrently, the findings of this study indicate that audit tenure, audit fees, audit delay, auditor switching, and audit delay all impact the provision of audit opinions. Moreover, a straightforward conclusion can be drawn: audit fees and audit delay do affect audit opinion, whereas audit tenure and auditor switching do not.

This research aims to determine whether there is an influence of socialization of tax awareness, strictness of tax sanctions, and understanding of e-commerce tax rates on tax revenue performance through taxpayer compliance as an intervening variable. The population that is the object of this research is MSMEs who run their business through e-commerce in the Surakarta Residency, with a sample of 97 respondents. The data collection method in this research use a questionnaire with certain criteria (purposive sampling). The data analysis technique used to test direct and indirect effects uses path analysis with SPSS 26 software. The research results show that the socialization of tax awareness and the strictness of tax sanctions directly have a significant effect on taxpayer compliance, while understanding tax rates directly does not have a significant effect on taxpayer compliance. Then, socializing tax awareness and strictness of tax sanctions directly has a significant effect on tax revenue performance, but understanding tax rates directly does not have a significant effect on tax revenue performance. Taxpayer compliance is unable to mediate the influence of the relationship between socialization of tax awareness, strictness of tax sanctions, and understanding of tax rates on tax revenue performance in the Surakarta Residency

This research aims to determine the effect of NJOP, Income Level, Knowledge of Online Tax Payment Systems on Land and Building Taxpayer Compliance in Banyudono District, Boyolali Regency with Taxpayer Awareness as an Intervening variable. The population in this research is land and building tax payers who have made land and building tax payments directly or online with a sample size of 100 respondents. The sampling technique uses probability sampling. This type of research is quantitative research. The data analysis technique in this research uses path analysis techniques and a sobel test calculator. Based on the results of data analysis, it is known that the influence of NJOP, Income Level and Knowledge of the Online Tax Payment System has a positive effect on Taxpayer Compliance. NJOP and Knowledge of the Online Tax Payment System have a positive effect on Taxpayer Awareness. NJOP and Income Level have a positive effect on Taxpayer Compliance with Awareness as an Intervening variable. Income level has no effect on Taxpayer Awareness. Knowledge of the Tax Online Payment System has no effect on Taxpayer Compliance with Awareness as an Intervening variable

This study aims to determine the effect of human resource competence, communication, and professionalism on the readiness of local governments to implement Permendagri Number 77 of 2020 moderated by information technology. The population in this study were all Regional Work Units within the Pekanbaru City Government as many as 33 SKPD. In this study, researchers used the Saturated Sampling method with a total of 165 respondents (each SKPD was represented by 5 respondents). Data analysis using SEM-PLS with SmartPLS software. The results of the study concluded that the competence of human resources, communication and information technology influences the readiness of local governments in implementing Minister of Home Affairs Regulation Number 77 of 2020 while the professionalism variable does not affect the readiness of local governments to implement Permendagri Number 77 of 2020. In addition, the information technology variable as the moderating variable is proven to be able to moderate the relationship between human resource competence, communication and professionalism on the readiness of local governments to implement Permendagri Number 77 of 2020

This research was conducted determine the influence of accounting information systems, e-commerce, business capital, motivation on entrepreneurial interest of accounting students in Solo Raya. This research uses primary data by collecting data through questionnaires. The sampling in the research was accidental sampling. The research sample consisted of 100 respondents with accounting students from 18 universities in Solo Raya. The data analysis method uses descriptive statistical tests, data quality test, classical assumption tests, t statistical tests, and coefficient of determination tests. The research results state that Accounting Information Systems, E-Commerce, Business Capitals, and Motivation influence Entrepreneurial Interest.

KM Anugrah Kendal in handling production costs still uses manual estimates based on consideration of raw material notebooks and other costs with a calculator calculation tool which results in production cost information often being inaccurate so that the company has difficulty in determining the total costs that have been incurred. every time they do production and there is a delay in presentation. Up-to-date production cost reports make the process of controlling production costs difficult. UD. KM Anugrah Kendal must improve the existing production cost recording system, namely by implementing a new production cost accounting information system. A production cost accounting information system is the right choice to support the smooth implementation of the overall production cost handling system. By implementing a production cost accounting information system at UD. KM Anugrah Kendal has been able to determine the accuracy of production cost information so that it can handle production cost needs more precisely, quickly, accurately, effectively and efficiently to support UD's production process. KM Anugrah Kendal can be fulfilled so that the process of controlling production costs becomes easy.

This research aims to determine the use of accounting information systems, viral marketing, and the tagline "free shipping" on online impulse buying among consumers. This research uses a quantitative type of research. The population in this study were students in Solo Raya. Sample selection used accidental sampling technique, with a sample size of 100 respondents. The data sources used are primary and secondary data. The data collection method uses a questionnaire or questionnaire. This research uses data analysis methods, namely descriptive statistical analysis, data quality testing, and classical assumption testing. The research results state that the accounting information system has a significant effect on online impulse buying among consumers, viral marketing has a significant effect on online impulse buying among consumers, and the tagline "free shipping" has a significant effect on online impulse buying among consumers.

This study aims to analyze gross profit, operating profit and net profit in predicting future cash flows in manufacturing companies in the consumer goods industry sector listed on the IDX for the 2020-2022 period. Sampling using purposive sampling with time series data in order to obtain a sample of 84. The data method in this study used descriptive statistics test, classical assumption test and hypothesis testing with F test, t test and R test. F test results obtained a significance value of 0, 00 < 0.05 then the model is feasible to use, this means that all independent variables have an effect on the dependent variable. From the results of the hypothesis test, namely the t test, it shows that the gross profit variable has an effect on predicting cash flows, this is evidenced by the significance value of 0.00 < 0.05. The operating profit and net income variables have a significance value greater than 0.05, namely 0.425 and 0.60, thus it can be concluded that operating income and net income have no effect in predicting future cash flows. From the results of the R test, the adjusted R square value is 0.426 or 42.6%. This shows that the variables of gross profit, operating profit, and net profit simultaneously have an effect on predicting future cash flows by 42.6%. While the remaining 57.4% is influenced by other factors outside the study.

Bank profitability is a signal sent to bank stakeholders about bank performance over a certain period in the form of ratio, one of which is ROA. This research aims to find out the influence of NPL, LDR, CAR and the size of the bank on ROA. In addition, to know bank size as a moderation in the impact of the NPL, LDR and CAR on the ROA, the design of the research uses a quantitative approach. The research population is the entire Regional Development Bank in Indonesia of 31 banks. The samples were taken using purposive sampling, which produced 24 banks as samples. Data analysis techniques use double linear regression and Moderated Regression Analysis. The findings of this study explain that increased NPL ratio and bank size lead to lower ROA, increased LDR and CAR lead to higher ROA and the size of banks moderate the influence of NPL, LDR, and CAR on ROA. These results have implications for the Regional Development Bank in Indonesia to manage the risk profile, capitalization, and size of the bank as they affect ROAs. Moreover, stakeholders should also consider these factors when evaluating bank performance before investing.

Financial reports are a communication tool for a company or parties that need the financial report. The parties that need it are usually called internal parties and external parties. In this case, the financial report has financial accounting standards. The financial standardization of entities without public accountability (SAK ETAP) is a financial standard used by companies that are entities without public accountability such as PT Damai Gadai. The purpose of this study is to determine the application of SAK ETAP to the financial statements of PT Damai Gadai. This study uses a descriptive method, to determine the application of PT Damai Gadai's financial statements in accordance with SAK ETAP. Descriptive method, to determine the comparison of PT Damai Gadai's financial statements with reports based on SAK ETAP. The steps taken to obtain PT Damai Gadai's financial report data by conducting observations of data collection, then conducting analysis, and conducting interviews. The results of this study indicate that PT Damai Gadai's financial statements have not implemented financial statements according to SAK ETAP standards. This is due to the limited knowledge they have.

This research aims to examine the influence of convenience, business expectations, and social factors on interest in using accounting information systems. The population in this study were employees of Bank Syariah Indonesia in Jayapura. The questionnaire data that can be processed has been filled in by 87 respondents. The data analysis technique uses multiple regression analysis. The research results show that convenience, business expectations, and social factors have a significant positive effect on the interest of Bank Syariah Indonesia employees in Jayapura City in using accounting information systems.

This research aims at how blockchain technology builds trust and transparency in modern business. This study conducts descriptive qualitative research involving thematic analysis of secondary data. Blockchain systems can be found in various areas of business, especially in finance and logistics, and this is the subject of research. The data was collected through literature research over the past five years, which included relevant scientific articles and journals. Data analysis is carried out with a thematic approach to find key themes such as transparency, efficiency, and trust. In addition, problem collection, literature research, secondary data collection, and data analysis are also carried out. The results of the study show that blockchain minimizes the risk of data manipulation and increases transparency through the recording of irreversible transactions.  The study shows that blockchain has great potential to increase trust and transparency in modern businesses, although its implementation requires cross-sector cooperation.

This study uses a literature review method with data sources taken from scientific journals to gain a deeper understanding of the role of business ethics in consumer satisfaction. This study aims to examine the role of business ethics on consumer satisfaction through a review of relevant literature. Business ethics include moral principles applied in company activities such as fairness, honesty, responsibility and transparency. The results of the study indicate that the implementation of good business ethics can increase consumer trust, loyalty and create a positive perception of the company. In addition, consistent implementation of business ethics has the potential to reduce conflict with consumers and improve the company's reputation in the market. Literature analysis indicates a positive relationship between business ethics and consumer satisfaction; consumers tend to feel more satisfied when companies demonstrate a commitment to ethical values ??in their business practices. This study provides valuable insights for companies to strengthen sustainable business strategies based on ethical values, with the aim of improving consumer experience and competitiveness in the market.

This research aims to determine the relationship between Perception of organizational support and employee Affective Commitment through Intention to Stay at the Jabal Nur Kandis Siak Islamic Boarding School. The research method used is quantitative research. The population in this study were all employees and teachers who worked at the Jabal Nur Kandis Siak Islamic Boarding School. The sampling technique used was purposive sampling, so that a sample of 89 respondents was obtained. The data collection technique used was using a structured questionnaire. The instrument testing technique in this research is validity and reliability testing using PLS (Partial Least Square) as the measurement. The results of this research show that Perception of Organization and Intention to Stay have a direct and significant effect on the Affective Commitment of Employees and Teachers who work at the Jabal Nur Kandis Siak Islamic Boarding School. Likewise, Perception of organizational support has a significant direct effect on Intention to Stay and Intention to Stay has been proven to be able to mediate the relationship between Perception of organizational support and Affective Commitment of Employees and Teachers who work at the Jabal Nur Kandis Siak Islamic Boarding School.

This research aims to examine the relationship between independent variables, including: Current Ratio,Return on Assets, Debt to Equity Ratio and the dependent variable Stock Price, with the moderatingvariable in this research being Total Assets. Research was conducted on 12 infrastructure companies listedon the Indonesia Stock Exchange (BEI), using non-probability sampling techniques-quota sampling in theperiod 2018 to 2022, a period of 5 years. This study explored whether having good fundamentals wouldhave a direct effect on price increases. the shares of the issuing company are moderated by the condition ofthe company's total assets. The findings of research studies on infrastructure companies show that theCurrent Ratio, if it stands alone, will have a positive effect on share prices, but if it is moderated by totalassets, it will have a negative effect on share prices. Return on Assets has no effect if it stands alone, but ifmoderated by Total Assets then Return on Assets has a positive effect. Debt to Equity Ratio has no effect onshare prices, whether alone or moderated. Simultaneously in this research study, Current Ratio, Return onAssets and Debt to Equity Ratio, moderated by Total Assets, have an effect on stock prices. This study offersa regression analysis on infrastructure companies, the results provide a basis for future research in thisarea. And company management can provide information about the relationship between fundamentalfactors and the company's share price which is moderated by total assets.

This research aims to determine the effect of profitability, leverage, and liquidity on the quality of profits in construction and building companies listed on the Indonesia Stock Exchange (BEI). This research uses quantitative methods. The population used in this research is the annual financial reports of construction and building companies listed on the Indonesia Stock Exchange (BEI) for 2018-2022, totaling 22 companies. The sample in this research used purposive sampling with certain criteria. The results of this research show that in the partial test, profitability has a negative and significance effect on earnings quality. Leverage has a negative and significance effect on earnings quality and liquidity has a negative and significance effect on earnings quality.