Village-owned enterprises (BUMDes) is a form of business entity in which all or part of the capital is owned by the village through direct capital participation derived from the results of village wealth and potential. This research highlights the role of entrepreneurial orientation in improving BUMDes performance, as well as the role of competitive advantage as mediation. The population in thi…
This research aims to empirically test and understand the influence of profitability, liquidity, and managerial ownership on tax avoidance. Empirical study on mining companies listed on the Indonesia Stock Exchange for the Year 2019 – 2021. The population of this research includes all mining companies listed on the Indonesia Stock Exchange, totaling 98 companies. The sampling method used is p…
Corporate Social Responsibility (CSR) is the company's responsibility to stakeholders and parties affected by the operational activities of a company. This research aims to determine the effect of public share ownership, public accounting firm size, and company size on corporate social responsibility disclosure. The population in this study were all banking companies listed on the Indonesia Sto…
This research aims to analyze: (1) the influence of government share ownership on disclosure of sustainability reports (2) the influence of managerial ownership on disclosure of sustainability reports (3) the influence of company size on disclosure of sustainability reports. The population in this research is manufacturing and mining companies on the Indonesia Stock Exchange in 2019-2021. In th…
This study aims to determine the effect of audit opinion, solvability, profitability, and total assets on audit delay. This study uses a quantitative approach using secondary data contained in the company’s Annual Report. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange for the 2020-2022 period. Through purposive sampling method, 27 co…
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…