This research aims to analyze the effect board of commisioners size, competency of audit committee, KAP size, prior year’s audit opinion on audit delay with KAP repuation as a moderting variable. This population in this research are mining and agriculture companies listed on the Indonesia Stock Exchange during 2020-2022 period. The research used secondary data type, with quantitives methods, …
Financial condition is the ability of a company to be able to fulfill its financial obligations in a timely manner. Financial conditions can be categorized as healthy and unhealthy financial conditions. The purpose of this research is to determine the influence of the Independent Board of Commissioners, Sales Growth and Leverage on financial conditions moderated by Enterprise Risk Management (E…
This study aims to analyze the influence of the government's internal control system, compliance with laws and regulations, efficiency ratio, effectiveness ratio, and follow-up recommendations on audit results on audit opinions in Regional Governments in the Northern Sumatra region. The type of research conducted is quantitative research with the source of data used in this study is secondary d…
The central government provides a budget to villages in the form of village funds to increase the budget for development, services and community empowerment. The government budgets a large amount of village funds every year to be given to villages. Some of the main problems in managing village funds, both in the aspects of guidance and supervision. The aim of this research is to examine the in…
Purpose – This study aims to determine the influence of media visibility, social media, and company's reputation on the disclosure of sustainability reports on technology and health sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2014-2022. Design/methodology/approach - This research is a quantitative study that uses secondary data, sourced from annual reports di…
This research examines the effects of good corporate governance and intellectual capital on financial distress in companies listed on the Indonesia Stock Exchange (BEI) in 2018 – 2022. The population used in this research is companies listed on the BEI from 2018 – 2022. The samples were selected using purposive sampling and obtaining a sample of 204 companies with 255 objects of o…
This research aims to examine and analyze the influence of green product innovation, green process innovation, and profitability on sustainability performance in companies in the food and beverage sector and energy sector listed on the Indonesia Stock Exchange in 2019-2022. This research method is a quantitative research method using secondary data in the form of annual reports and co…
This study aims to analyze the effect of Environmental Performance and Carbon Emission Disclosure on the Company's Financial Performance with Good Corporate Governance as a moderating variable. This type of research is quantitative and sourced from secondary data. The population in this study comprises companies listed on the IDX (Indonesia Stock Exchange) that followed the PROPER pro…
This research aims to analyze the influence of accountability, transparency, responsibility and rule of law on the financial reports of Village-Owned Enterprises (BUMDes) in Kuantan Singingi Regency. The background to this research is that there are problems related to financial recording and preparation of financial reports that are not yet optimal at BUMDes in Kuantan Singingi Regency…
This research aims to determine the effect of liquidity, capital intensity and leverage on tax aggressiveness in food and beverage sector companies listed on the IDX for the 2019-2022 period. The research method used was quantitative with secondary data from 17 companies during the 2019-2022 period. This research uses multiple linear regression analysis techniques. The results of this …
This research aims to examine the influence of biological assets intensity, company size, managerial ownership, type of KAP, and profitability on the disclosure of biological assets in agricultural companies listed on the IDX. This research includes quantitative research and the population in this research is 15 agricultural companies listed on the IDX in 2019-2021. In this study, the s…
Abstract: Textbooks are an essential component of the educational system because they fulfill so many functions. For students, they not only provide as the corpus of knowledge on their grade level, but they also give their learning structure and reinforcement through their organization and illustration (Miller & Berry, 1962). the use of printed books in learning, especially learning Eng…
This study aims to determine the influence of corporate governance and the board of directors on the philanthropy of companies in the industrial sector listed on the IDX in 2014-2022. The dependent variable, namely corporate philanthropy, is measured using the total philanthropic costs financed by the company, the independent variable, namely corporate governance, is measured by if the …
This study aims to determine the effect of corporate social responsibility disclosure on firm financial performance with corporate reputation as a moderation variable with primary and secondary sector companies listed on the IDX in 2014-2022. The dependent variable is firm financial performance measured using return on assets (ROA). The independent variable, namely corporate social re…
This study aims to examine the influence of corporate governance on the sustainability report and how corporate reputation impacts the relationship between corporate governance and the sustainability report in primary and secondary sector companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The population in this study consists of primary and secondary sector comp…
This research aims to determine the influence of credit risk, interest rate risk, liquidity, operational risk and environmental performance on Corporate Social Responsibility (CSR) disclosure. The population in this study includes all financial companies listed on the Indonesia Stock Exchange in 2018-2022. The sample was selected based on the purposive sampling method, so that the sampl…
Each company generally publishes its financial reports within a certain period. Financial reports are documents that describe a company's financial position and performance over a certain period of time. With intense business competition and very rapid business development today, there are some business people who do not present company financial report information in a relevant and fai…
This study aims to examine the effect of company size, audit opinion, audit fee, audit delay and audit committee on auditor switching in infrastructure, transportation and logistics sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. The population in this study is all Infrastructure, Transportation and Logistics Sector Companies Listed on the Indon…
This study aims to test and analyze the effect of disclosure of carbon emissions, environmental performance, and Corporate Social Responsibility on firm value. The population in this study were 65 mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. While the sample technique in this study uses purposive sampling technique, which is based on certain …
This study aims to determine the effect of internal control on individual morality, and compensation suitability on accounting fraud on Umrah travel & tours in Pekanbaru City. This research is included in quantitative research. The data source used in this research is primary data with data collection techniques using questionnaire techniques. Respondents of this study were employees wh…