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…
This study aims to examine the effect of product innovation, access to capital, and contextual ambidexterity on the performance of MSMEs in Pekanbaru City. The population used in this study were MSMEs in Pekanbaru City. The sample in this study was 394 MSMEs that fit the predetermined criteria. The data used in this research is primary data with a questionnaire as an instrument. In addition,…
This study aims to examine the effect of implementing internal corporate governance strenght and green accounting on sustainable development with corporate social responsibility as a moderating variable. The population of this study were Study on Textile and Garmen Companies Listed on the (IDX) for the 2019-2021 period. The research sample was selected using purposive sampling method. Data were…
MSME income has an important role in increasing Indonesia's economic growth. MSMEs are able to survive in any situation, as we know from the crisis that hit Indonesia in 1997 until the Covid-19 pandemic, MSMEs were still able to survive. This research aims to determine the influence of capital, education level and financial literacy on MSME income in Bengkalis Regency. The population was 15,409…
This study delves into the nuanced variables of sustainability reporting quality within the context of energy and basic materials sectors. Employing a content analysis on companies’ reports, this research scrutinizes the depth and breadth of customers, media, shareholders, and competitors’ engagement on the quality sustainability reports of companies listed on the IDX from the period of 201…
This research aims to test and analyze the influence of social and price values on behavioral intention to use QRIS and its impact on use behavior.The population in this study were Micro, Small and Medium Business Owners in the Culinary Sector of Pekanbaru City. The sample in this study was 340 Micro, Small and Medium Business Owners in the Culinary Sector of Pekanbaru City in accordance with p…
This study aims to determine the effect of Gender Diversity, Inventory Intensity, Sales Growth and Related Party Transaction, on Tax Aggressiveness (Empirical Study on Consumer Non-Cyclicals Sector Companies in the Plantation, Plant and Tobacco Sub-Sector listed on the Indonesia Stock Exchange IDX-IC Classicization in 2018-2022). The data used is secondary data from the company's annual report …
This research aims to empirically test the influence of Profitability, Leverage and Sales Growth on Tax Avoidance (Empirical Study of Manufacturing Companies Listed on the Indonesian Stock Exchange for the 2020-2022 Period). The population of this research includes all Manufacturing Companies listed on the Indonesia Stock Exchange in 2020-2022, namely 227 companies. The sample in this research …
The implementation of E-Government has been effective since 2001 under the management of the Department of Communication, Informatics, Statistics and Encryption as the element responsible for the implementation of E-Government. Currently, the implementation of E-Government in Indonesia is not only carried out by the central government, but has been instructed and started to be implemented by re…
In reality, supply chain management performance is not well implemented at present. Several examples of poor supply chain performance have occurred in Indonesia, where only 18% of MSMEs can implement supply chain. Another example occurred during the Covid-19 pandemic, where activity restrictions resulted in disruptions in the supply chain. Furthermore, inefficient implementation of supply chai…
Financial reports are the media for an entity, in this case the government, to be accountable for its financial performance to the public. This study aims to determine the competence of human resources, the application of government accounting standards, utilization of information technology, and the management of fixed assets on the quality of local government financial reports with the govern…