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This study aims to evaluate the performance of sustainable investments in the green economy sector, focusing on the paradoxical relationship between trading volume and stock prices, with dividends as a moderating variable. Using data from companies in the green economy sector listed on the Indonesia...

This study aims to analyze the effect of financial performance and industry characteristics on carbon emission disclosure in companies listed on the Indonesia Stock Exchange (IDX) that have received ESG assessments from Morningstar Sustainalytics. Financial performance variables are measured through...

Technological developments cause manga not only in print but also in digital form (デジタル漫画) and in the form of videos which are often called mangadouga (漫画動画). The development of manga can indirectly trigger manga to be more widely known and attract interest in learning Japanese. Manga as a cultural reflection...

The tourism industry around the world including Indonesia is facing significant challenges due to the COVID-19 pandemic. The declining number of tourists and the number of tourist sites that had to be closed during the pandemic were the major factors why the tourism industry had become so volatile over...

This research highlights the importance of global climate change issues and how carbon emissions impact both the environment and a company’s public image. Within the Triple Bottom Line (TBL) framework, which includes environmental, social, and economic dimensions, this study aims to analyze the factors...

The main driver of this research is the average stock returns of manufacturing companies which are volatile or unstable. This purpose of this study is to examine how return on asset, return on equity, and current ratio affect the stock return with earning per share as a moderating variable. The study...

This research endeavors to evaluate and scrutinize the ramifications of carbon emission disclosure, green innovation, and green investment on corporate value, with good corporate governance acting as a moderating variable. The primary fo-cus of this study encompasses enterprises functioning within the...

This study aims to determine the effect of transfer pricing, sales growth and leverage on tax avoidance through profitability as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange. The population used in this research was 218 manufacturing companies registered on...

The purpose of this research is to examine and analyze how social and environmental disclosure affects firm value, and its interaction with external assurance affects this relationship. Research of this kind is quantitative in nature. The study focused on mining businesses that were listed between 2019...

This study aims to determine the effect of managerial ownership, leverage with the debt to asset ratio (DAR) indicator, and liquidity with the current asset ratio (CR) indicator on financial performance as measured by using return on assets (ROA) in companies whose shares are classified as sleeping stocks...

The process of forming a Japanese word is called gokeisei. Gokeisei consists of 4 kinds, namely haseigo (派生語), karikomi or shouryaku (刈り込み· 省略), toujigo (頭字語) and fukugougo/gouseigo (複合語· 合成語). This study aims to identify changes in phonemes in the process of gouseigo formation. In this study, the data...

We examine the analysis of the Bollinger Band (BB) indicator to beat the market using mining stocks listed on the IDX for the 2019–2023 period. We used 15 research samples and collected the data through investing.com soft- ware. After that, the data analysis technique uses the event study method that...

This study investigates the role of shareholder engagement, proxied by institutional and managerial ownership, and sustainability training in maximizing the extent of sustainability report disclosure. The research focuses on banking companies listed on the Indonesia Stock Exchange (IDX) between 2020...

This research aims to learn about the effects of the variable Corporate Social Responsibility (CSR) on the profitability of businesses that are measured by Return On Asset (ROA) and leverage that is analyzed by Debt to Equity Ratio (DER) on the profitability of businesses that are determined by Price...

This research aims to provide empirical evidence about the impact of Gender Diversity on the Corporate Sustainable Governance Board. The gender issues raised in this study are in line with the Sustainable Development Goals (SDGs) programme. The fifth goals of the SDGs relates to gender equality, including...

This study aims to examine the effect of institutional ownership, capital intensity and transfer pricing on tax avoidance with good corporate governance as a moderating variable. The sample in this study is mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022 with a total...

The company’s value is shaped by a range of factors, including profitability, leverage, and its overall size. This study primarily centers on the Islamic industry, which includes both Islamic business entities and banks operating in Indonesia. Its aim is to investigate and assess how profitability, leverage,...

This study investigates the effect of Dividend Per Share (DPS) and Earnings Per Share (EPS) on stock prices in the manufacturing sector of companies listed on the Indonesia Stock Exchange (IDX) in 2021. Employing a quantitative approach, multiple linear regression analysis was used to examine the relationships...

Manufacturing is the largest sector on the Indonesia Stock Exchange (IDX). One of the objectives of entrepreneurship is to improve the company’s performance, improve the welfare of managers, or maximize the wealth of shareholders Investors always expect a return on their investment, so they also pay...

This study aims to analyze the effect of Operating Leverage and Financial Leverage on Firm Value through financial performance as an intervening variable in the food and beverage sub-sector on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. This study uses a quantitative approach with data...

This research aims to examine how company traits affect the capital structure of real estate and property firms. It employs a quantitative research approach. The study’s demographic consists of property and real estate companies listed on the Indonesia Stock Exchange (IDX), and a purposive sampling technique...

This study aims to examine the impact of financial resources, i.e., assets, revenue, and profit on executive (board of directors and commissioner) remuneration. The data were collected from a listed company on Indonesia Stock Exchange from 2016–2020. The listed companies as research samples are those...

This study aims to examine the effect of theory and case studies of liquidity, profitability, inventory intensity, and corporate social responsibility (CSR) on tax aggressiveness. The realization of tax revenue in Indonesia has not yet met the set target, even though the government has made efforts to...

The JCI and the forces influencing it are examples of long-term economic phenomena, and the ECM model is the ideal model to evaluate these economic variables. The Combined Portfolio Price Index (JCI), which measures the success of the Indonesian portfolio market, performs well [1]. All portfolio price...

Financial leverage; firm size; and profitability are some of the components that affect the company's value. The objectives of this research is to know the influence of financial leverage; firm size; and profitability of the company's value; to know the influence of financial leverage and firm size toward...

Aggressiveness of corporate income tax is an act of engineering taxable income that is designed through tax planning actions (tax planning) using either a method that is legally classified (tax avoidance) or illegal (tax evasion).This study aims to analyze: 1) influence of corporate social responsibility...

This study aims to test empirically the effect of executive character, capital intensity, sales growth, and financial distress on tax avoidance. The population used in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2018–2020. Sampling of the population used...

This study aimed to analyze effectson the size of the Board of Commissioners, the Board of Commissioners Meeting, Board of Independent Commissioners, Audit Committee, Institutional Ownership, Concentration Ownershipand Managerial Ownership on Corporate Value as measured by Tobin’s Q and PBV. The population...

“This study aims to examine the effects of financial leverage, information asymmetry, and profitability on income smoothing, and how the effects of financial leverage, information asymmetry, and profitability on income smoothing are moderated by good corporate governance. The sample in this study is...

Accounts receivable turnover is high in a company is a condition of capital that will be higher and can be said to be liquid. High accounts receivable turnover will cause the company’s capital to increase so that the company can be said to be liquid and vice versa if the receivables turnover is low it...

Because of the age and the abbreviated records, wu sheng (寤生), which first appeared in Zuo Zhuan (左传), still has unclear interpretations and different way of saying. Sheng (生) means birth or giving birth to in Chinese, while the meaning of wu (寤) is controversial. This paper compiles the main views on...

This study was conducted aiming to determine the effect of Capital Structure and Firm Size on Finance in financial sector companies in the insurance sub-sector listed on the Indonesia Stock Exchange (IDX) where financial performance is projected using a profitability ratio, which is a ratio to provide...

This research examined the influence of capital structure, ownership structure, and firm size on agency costs in manufacturing companies listed on the Indonesia Stock Exchange. The capital structure is measured using Debt to Equity Ratio (DER) and Long Term Debt Equity Ratio (LTDER). The ownership structure...

This study investigates the unique tradition of “chair-shaped tombs” (椅子坟, yǐzi fén) in rural Wenzhou and its environmental and sociocultural impacts. In Wenzhou’s hillside villages, the late 20th century saw many lineage clans build elaborate seat-like concrete tombs for their ancestors, reviving a...

This study aims to analyze the influence of (1) sales growth (2) Return On Equity (ROA) (3) Return On Assets (ROE) and (4) Fixed Asset Ratio (FAR) to Debt to Equity Ratio (DER) in real companies estate and property listed on the Indonesia Stock Exchange. This research is a causative study with a population...

This study examines how Good Corporate Governance and Ownership Structure are associated with the Agency Cost. Agency Cost is measured by the efficiency ratio or Asset Utilization Ratio. While Good Corporate Governance is measured with the size of board commissioner and independent commissioner. Ownership...

Biodiversity is a central point in the Sustainable Development Goals (SDGs) to balance ecological and economical interests. There is a growing need for biodiversity disclosure as part of environmental-related information, but companies provide a lack of biodiversity information. This study examines the...

This study aims to examine the effect of covid 19 on financial performance, credit risk and efficiency. The study was conducted on banking companies listed on the IDX in the period 2019 and 2020. The sample was determined using the purposive sampling method, so that a total sample of 21 banking companies...

This study aims to analyze the effect of corporate social responsibility on dividend policy as measured by DPR and DPS. The population of this study was manufacturing companies listed in the stock exchange for 160 companies with a number of 800 financial data observations. Using the purposive sampling...

This research will follow up by analyzing how the relationship between characteristics, index of governance ranking, and company performance on CSR disclosures, especially companies listed on the IDX and included in CGPI in Indonesia. This study uses a quantitative approach that aims to test the hypothesis....

Cash is an essential asset because cash is internal funding in a company. Companies usually have cash on hand (cash holding) used in case of a financial crisis in the future. This study aimed to determine the effect of Growth Opportunity, Leverage, Net Working Capital and Firm Size on Cash Holding. This...

Since The development of digitalization in the current era has an impact on various areas of people’s lives. Changes are very fast, fundamental by messing up the pattern of the old order to create a new order. This era is usually called the era of disruption. Disruption targets inefficient industries...

This study aims to examine the influence of financial factors consisting of debt covenant and bonus plan and non-financial factors consisting of tax haven, good corporate governance (independent commissioners, board of directors, and audit committee), and foreign ownership on the decision of transfer...

Numerous frauds in the financial statements that businesses listed on the IDX have released. Due to the funds, they have committed, investors will undoubtedly suffer from this since they will not receive accurate financial information while the business is operating. The variables of pressure, opportunity,...

The value of firm is influenced by the size of the risk and the expected income. Expected returns and risks are influenced by investment decisions. This study aims to determine the effect of investment decisions on The value of firm and whether the existence of gender moderates the effect of investment...

This research investigated factors influencing auditor switching decisions in transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) between 2020 and 2022. The study employed logistic regression analysis to examine the impact of five variables: audit delay, Public Accounting...

Firm value is an investor's response to the company, usually associated with stock prices. Companies with high stock prices are considered to have high company values. This is because public interest can affect stock prices in the market. One of the factors that can increase public interest is the...

This research aims at identifying as to whether or not financial ratios have any effect on the return on shares. The samples used in this research are companies engaging in the financial sector which had gone public and had been listed on the Indonesian Stock Exchange (IDX) for three years, namely in...

This research was conducted to determine the comparison of Debt to Equity Ratio (DER) and Price to Book Value (PBV) between State-Owned Enterprises (SOEs) and private companies that have been listed on the Indonesia Stock Exchange in the category of Building Construction Sub Sector. The problem that...

This paper examined moral values of speech acts in Tteutbakkui Saeng (뜻밖의 生 (생)) novel by Ju Yeong Kim. This research employed qualitative descriptive, focusing on the analysis of moral values with the framework of socio-pragmatic studies. Data collection techniques included reading and note-taking....