This research aims to test emprically the effect of Corporate Social Responsibility, Capital Intensity, and Company Size of Tax Avoidance. (Emprical Study of Basic Industrial and Chemical Manufacturing Companies Listed on The Indonesia Stock Exchange 2019-2021). The subjects of this research basic industrial and chemical manufacturing companies listed on the Indonesia Stock Exchange in 2019-202…
This research is a case study that aims to test and prove the effect of Financial Knowledge and Financial Attitude on Financial Manajemen Behavior mediated by Locus of Control. This research was conducted on small and medium enterprises (SMEs) in Indragiri Hulu Regency. The data used is primary data with questionnaire data sources. The sample of this study was 130 respondents using purposive sa…
This research aims to empirically test the influence of Financial Distress, Sales Growth, Institutional Ownership, and Managerial Ownership on Tax Avoidance (Empirical Study of Consumer Cyclicals & Consumer Non-Cyclicals Companies Listed on the Indonesia Stock Exchange IDX-IC Classification 2018- 2022) . The population in this study includes all Consumer Cyclicals & Consumer Non-Cyclicals comp…
This research aims to examine the influence of transparency, accountability and presentation of financial reports on the management of regional public service agency (BLUD) community health centers. This research is a quantitative research, with the population being all community health centers in districts/cities in Riau Province, namely Meranti Islands Regency, Bengkalis Regency and Dumai Cit…
This research aims to test and analyze the influence of green accounting, environmental performance, and corporate social responsibility on financial performance. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The research sample was selected using purposive sampling technique. Data was obtained through the official we…
A going concern audit opinion is a modified opinion issued based on the auditor's consideration of conditions that cause doubt about the company's business continuity (IAPI, 2021). This research aims to determine and examine the influence of audit lag, auditor reputation, company size, and company growth on going concern audit opinion. The population of this research is Mining Companies listed …
In Auditing Standards (SA) 570, a going concern audit opinion is an opinion issued by the auditor if there is material uncertainty related to events or conditions that can cause significant doubt about the entity's ability to maintain its business continuity (IAPI, 2021). This research aims to test and analyze whether there is an influence of financial conditions, audit tenure, profitability, a…
The going concern audit opinion is an opinion issued by auditors to ensure whether a company can sustain its existence (IAPI, 2011). This study aims to test and analyze the influence of Audit Tenure, KAP Size, and company size on the Going concern audit opinion. The population of this research is Infrastructure and Transportation Companies listed on the Indonesia Stock Exchange (BEI) …
This research is quantitative research, namely research that aims to examine the effect of Leverage, Profitability, Company Size, Independent Commissioners, Sales Growth and Audit Committee on Tax Avoidance. The object of this research is a manufacturing company listed on the Indonesia Stock Exchange (BEI) for the 2019-2021 period. There are 183 companies as a population, but only 75 companies …
This research aims to examine and analyze the influence of executive character and foreign share ownership on tax avoidance, with financial distress as a moderating variable, in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange during the period 2020–2022. The sampling technique employed in this research is purposive sampling, resulting in a sample of 34 companies.…
This research is entitled: "The Influence of Environmental Performance and Liquidity on Profitability in Mining Companies Listed On The Idx For The 2017-2021 Period ". The main problem that the researcher describes is as follows: Does Environmental Performance and Liquidity Influence Profitability in Mining Companies in Indonesia. The data used in this research is secondary data. Secondary data…
This research aims to examine the effect of leverage and environmental costs on profitability. The population of this research is mining companies listed on the Indonesia Stock Exchange (BEI) in 2017-2021. The research sample was selected using the purposive sampling method. Data was obtained through data from the official website of the Indonesian Stock Exchange and other related websites as w…
This research aims to examine and analyze (1) The effect of company size, audit opinion, profitability, audit committee and public accounting firm size on audit report lag (2) The effect of company size, audit opinion, profitability, audit committee and public accounting firm size on stock price (3) The effect of audit report lag on share prices (4) The effect of company size, audit opinion, pr…
Carbon emission disclosure in Indonesia is still a voluntary disclosure, hence not all companies disclose this information in their annual reports or sustainability reports. This study aims to examine and analyze the effect of leverage, profitability, institusional ownership, managerial ownership, and board size on carbon emission disclosure in energy sector companies listed on the Indonesia St…
This research aims to test and analyze the influence of profitability, growth and Investment Opportunity Set (IOS) on earnings quality with the audit committee as a moderating variable listed on the Indonesia Stock Exchange 2017-2021. The sampling technique for this research uses a purposive sampling method and the sample obtained was 64 companies. The data analysis method used is multiple line…
This research aims to determine the influence of capital structure, company size, investment opportunity set (IOS) and profit growth on earnings quality in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. This research method is a quantitative research method using secondary data in the form of financial reports of manufacturing companies listed on the Indonesia Stoc…
This study aims to determine the effect of bonus variables, debt financing, tax avoidance, and profit growth on earnings quality in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. This research method is a quantitative research method using secondary data in the form of financial reports of manufacturing companies listed on the Indonesia Stock Exchange. The populati…
This research aims to determine the factors that influence the timeliness of financial reporting in non-primary sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The population in this study were non- primary sector companies listed on the Indonesia Stock Exchange for the 2018- 2022 period, using purposive sampling techniques to obtain research samples and obtain…
This research aims to determine the influence of social media, branding ability, market orientation, and innovation ability on SME performance in fashion SMEs in Pekanbaru city. The population in this research is Fashion Fashion MSMEs in Pekanbaru City. The samples taken using the purposive sampling method with the criteria for SMEs were retail businesses, clothing sewing services, had social m…