ABSTRACT This research aims to determine the influence of money supply, rice imports and exchange rates on food inflation in Indonesia. The data used in this research is data from 2008 to 2023. The method used is quantitative with a multiple linear regression analysis model with the Ordinary Least Squares (OLS) approach. The results of this study indicate that money supply has a positive and …
ABSTRACT This study aims to analyze the effect of Financial Difficulties, Audit Delay, Audit Fee, and Public Ownership on Auditor Switching in Food & Beverage Sector Companies listed on the IDX in 2020-2023. The type of data used in this study is secondary data, in the form of financial reports of companies listed on the Indonesia Stock Exchange for the 2020-2023 period. Sampling using the pur…
ABSTRACT This study aims to determine the effect of audit opinion, profitability, leverage and company size on audit delay. This research uses a quantitative approach with secondary data obtained from the annual financial statements and the company’s annual report. The population in this study consists of Property and Real Estate sector companies listed on the Indonesia Stock Exchange from 2…
ABSTRACT This study aims to examine the influence of family control and diversification strategy on profitability in manufacturing companies in Indonesia during the start-up, growth, mature, and decline stages. The data used in this study is secondary data obtained from the Indonesian Stock Exchange between 2018 and 2023, focusing on manufacturing companies listed and were analyzed using S…
ABSTRACT Modified audit opinion on going concern is an opinion issued by auditors to ensure whether the company can maintain its business continuity. This study aims to examine the effect of opinion shopping and debt default on the acceptance of modified audit opinion on going concern with company size as a moderating variable. The population in this study were all manufacturing companies in v…
ABSTRACT This study aims to determine the effect of capital structure, liquidity, accounting conservatism, and Investment Opportunity Set (IOS) on earnings quality. The research employs a quantitative approach, utilizing secondary data obtained from the annual financial statements and annual reports of the companies. The population in this study consists of consumer non-cyclical companies …
ABSTRACT This study aims to examine the impact of good corporate governance, environmental performance, and enterprise risk management on firm value. Corporate governance is proxied by institutional ownership and the board of independent commissioners. The control variables include firm size and leverage. The population in this study includes 93 basic material companies listed on the Indonesia…
ABSTRACT This study aims to determine the effect of slack resources, board of directors feminism, media exposure, and independent board of commissioners on corporate social responsibility performance in companies listed on the IDX and participating in PROPER for the 2021-2023 period. The dependent variable, namely corporate social responsibility performance, is measured using the PROPER rating…
ABSTRACT This research was conducted to analyze transfer pricing, foreign ownership, and capital intensity on tax aggressiveness. The number of samples used in this study was 71 samples. And the type of data used is secondary data with financial reports registered with the IDX which is used to obtain tax aggressiveness data registered with the IDX in 2021-2023. Statistical test tools using SPS…
ABSTRACT This study aims to determine the effect of Firm Size, Institutional Ownership, Profitability, Leverage, and Firm Age on Sustainability report Disclosure (Empirical Study on Energy Sector Companies listed on the Indonesia Stock Exchange in 2021-2023). The population in this study were all Energy sector companies listed on the Indonesia Stock Exchange in 2021-2023. The sample in th…
ABSTRACT This study aims to test and re-analyze the factors that affect audit report lag. The variables tested in this study include the effect of profitability, company size, audit opinion, and audit tenure on audit report lag. The population in this study are companies in the Consumer Cyclicals sector listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023, with a total of …
ABSTRACT The OSAKA Irrigation Area (DI) in Rokan Hulu Regency, Riau Province, is an important area in supporting local agricultural productivity. This study aims to analyze the performance of the main dam structures (Kaiti Dam, Pegadis Dam, and Samo Dam) as well as the supply channels in the OSAKA Irrigation Area, based on PUPR Regulation No. 12/PRT/M/2015. The methods used include field …
ABSTRACT Hydrological modeling is one of the important methods in supporting water resources management, especially in river basins (DAS) that have complex characteristics such as the Rokan Hulu DAS. This study aims to apply the HBV (Hydrologiska Byråns Vattenbalansavdelning) hydrological model using the HBV-Light software in modeling flow discharge in the Rokan Kiri Sub-DAS, Lubuk Bendahara …
ABSTRACT The Regional Drinking Water Company (PDAM) Tirta Siak of Pekanbaru City is a government agency in the form of a Regional-Owned Enterprise (BUMD) established based on Regional Regulation (Perda) TK.I of Riau Province No. 7 of 1976. The purpose of this study is to identify the performance of PDAM within the 2017-2021 period and after the revitalization process in 2023. The evaluatio…
ABSTRACT Bengkalis has many beaches that directly border the sea without any vegetation. Bengkalis Beach is an area that is susceptible to abrasion. Therefore, it is necessary to make efforts to protect the coastline by rehabilitating mangroves on the coast that requires coastal protection structures. The purpose of this study was to evaluate the most conducive breakwater height and analyze th…
ABSTRACT Methanol is the simplest form of alcohol with the chemical formula CH3OH. Methanol is a colorless, volatile, flammable and poisonous liquid with a special odor. Methanol is an intermediate compound that is used as a raw material for various industries, including the acetic acid, formaldehyde, MTBE, polyvinyl, polyester and DME industries. The Davy-Johnson Matthey process technology is…
ABSTRACT Indonesia's demand for LPG is projected to increase by up to 2.7 times by 2050, with only one-third of the demand met by domestic production. Andaman natural gas, with a feed of 182,249.96 tons/year, is utilized as a raw material to produce 200,000 tons/year of Dimethyl Ether (DME). Methane from Andaman natural gas is converted into synthesis gas (syngas) and subsequently synthesized …
ABSTRACT Propylene is a colorless, flammable, low-viscosity organic compound that is gaseous at room temperature. Propylene is widely used as a raw material in the production of polymers such as polypropylene, which is used in the manufacture of various plastic products. In addition, propylene is also used in the chemical industry as an intermediate in the manufacture of other compounds, such …
ABSTRACT Ethyl acetate is a carboxyl ester with the molecular formula (CH3COOC2H5) or (C4H8O2) and a molecular weight of 88.106 g/mol. Ethyl acetate is a clear liquid and has a boiling point of 77oC. Ethyl acetate is a fairly polar solvent that has the advantages of being volatile, relatively non-toxic, and non-hygroscopic. The location of the Ethyl Acetate Factory with a capacity of 28,000 to…
ABSTRACT Dimethyl formamide is an organic compound in the form of a colorless liquid that can be mixed with water and most organic liquids. DMF is a common solvent used for chemical reactions. There are two types of DMF, namely pure DMF and technical DMF. The difference between these two types of DMF is in their physical properties, where pure DMF is odorless while technical DMF (grade/degrade…