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 This study aims to analyze the influence of corporate culture on financial reporting quality in non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) and the Singapore Stock Exchange (SGX) during the 2017-2022 period. Corporate culture is classified based on the Competing Values Framework (CVF) into four categories: collaboration, competition, control, and creatio…
ABSTRAC This study aims to determine the effect of the implementation of E-filing System, compliance level, and tax knowledge on taxpayer compliance with compliance costs as a moderating variable. The population in this study is individual taxpayers registered at KPP Pratama Tampan Pekanbaru. The sampling method used in this study is non-probability sampling. The data analysis technique used i…
ABSTRACT This study explores the impact of board characteristics on Environmental, Social, and Governance (ESG) performance among Indonesian companies listed on the Indonesia Stock Exchange from 2019-2022. The research aims to examine how board age, board size, board independence, and board gender diversity effect the ESG performance from 2019 to 2022. Utilizing a quantitative research method,…
ABSTRACT This study explores the impact of corporate ownership structures, alongside the presence of political connections, on the corporate water disclosure practices of Indonesian agriculture companies listed on the Indonesian Stock Exchange (IDX) from 2019 to 2023. This study’s ownership structures include three components: institutional, managerial and public ownership. These are followe…
ABSTRACT This study aims to provide empirical evidence on the effect of environmental performance, intellectual capital, and capital structure on financial performance. The population in this study was all mining and plantation companies listed on the Indonesia Stock Exchange (IDX) and participating in the PROPER program from the Ministry of Environment and Forestry (KLHK) in the 2020–2023 p…
ABSTRACT This study aims to analyze the effect of foreign institutional ownership, audit quality, and executive compensation on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The research method used is panel data regression with control variables including firm size and Return on Assets (ROA). The results indicate that foreign i…
ABSTRACT The purpose of this study is to examine the effect of profitability, liquidity, leverage and company size on the timeliness of financial report submission in consumer services sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. This study is a quantitative study using secondary data from financial reports. The method used in collecting data …
ABSTRACT This research aims to analyze the influence of intellectual capital, profitability and company size on company value in the banking subsector listed on the Indonesia Stock Exchange in 2021-2023. The method used in this research is quantitative with secondary data in the form of annual financial reports for the 2021-2023 period. The sample used in this research was 102 companies. This …
ABSTRACT This research aims to analyze: (1) the influence of financial literacy on the performance of MSMEs, (2) the influence of financial management on the performance of MSMEs, (3) the influence of financial inclusion on the performance of MSMEs. The population in this study includes 26,648 Micro, Small and Medium Enterprises in Pekanbaru City. In this research, the samples obtained were 10…
ABSTRAK This study aims to analyze: (1) The influence of sustainability reporting disclosure on firm value, (2) The influence of financial performance on firm value, (3) The influence of environmental performance on firm value, and (4) The influence of firm size on firm value. The population in this study consists of manufacturing companies listed on the Indonesia Stock Exchange from 2020 …
ABSTRACT This study was conducted to analyze financial literacy, perceived ease of use and perceived risk on the interest in using Fintech Payment in Generation Z. The number of samples used in this study was 90 samples. The type of data used is primary data using a questionnaire to obtain data on Generation Z represented by students of the University of Riau, Department of Accounting 2021-202…