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The purpose of this study is to analyze state-owned airline companies listed on the IDX regarding the financial performance of the 2017-2019 period. The data used in this study is secondary data obtained from the annual financial statements of PT. Garuda Indonesia (Persero) Tbk on the IDX for the 2017-2019...

This study aims to can corporate governance, women on board, and political connections affect profitability? (Study on Manufacturing Companies listed on the IDX for the 2016–2020 period). This research uses quantitative research methods. The findings of this study include: 1) Corporate governance variables...

This research investigates the influence of Corporate Social Responsibility (CSR) on the efficiency of banks listed on the IDX from 2019 to 2023. The banking sector is crucial for economic stability and growth. Both conventional and Islamic banks have increasingly integrated CSR and Environmental, Social,...

The purpose of this study is to determine the effect of profitability and debt policy on investment decisions through dividend policy as an intervening in manufacturing companies on the IDX.The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange from 2014 to...

This paper aims to analyze the influence of corporate governance and corporate strategy on the performance of family firms listed on the Indonesia Stock Exchange. Corporate Governance is proxied with Family Ownership and Independent Commissioner and Corporate Strategy with Diversification and Compensation...

This study examined the effect of corporate governance mechanisms on intellectual capital disclosure and firm value. The corporate governance mechanism was proxied by the independent commissioner, audit committee, institutional ownership and managerial ownership variables. The population in this study...

The number of millennial investors in the Indonesia Stock Exchange (IDX) has increased significantly in the last three years. This phenomenon shows the existence of investment intention among the millennial generations, which is interesting because since the monetary crisis of 1998, there is such a trauma...

The aim of this research was to analyze the effects of firm’s financial performance - profitability, liquidity, tangibility, asset turnover, and firm size on capital structure. Sample in this research is 8 out of 13 chemical companies which were listed on Indonesian Stock Exchange (IDX) for five consecutive...

This study aims to estimate and analyse the influence of leverage, cash flow, tax, R&D, economic growth, and inflation on financial distress in the property and real estate companies’ sub-sector. The first four attributes form the internal factors of the company, while the remaining is external with...

Mao Zedong’s “Speech at the Yan’an Forum on Literature and Art” in 1942 and Xi Jinping’s “Speech at the Forum on Literature and Art” (hereinafter referred to as the two “Speeches”) in 2014 are two glorious Marxist literature and art theoretical guidance documents. Under the illumination of the spirit...

This research aims to empirically examine the influence of (1) liquidity, (2) leverage and (3) profitability on financial distress of manufacturing companies listed in Indonesian Stock Exchange (IDX). The population in this study are all manufacturing companies listed in Indonesian Stock Exchange. The...

The purpose of this study was to determine whether the capital structure, independent board of commissioners, liquidity, dividend policy, and profitability can affect firm value. This is expected to be useful and used for interested parties, such as investors, to assist in providing information and making...

Corporate value is a valuation conveyed by investors based on the performance of the company. In other words, corporate value reflects the overall market condition of the company. This assessment is important to understand the prospects and determine its reputation. Previous research has mainly focused...

Digital revolution is transforming the way customers access financial products and services. Since 2017, the number of investors in the Indonesian capital market, based on Single Investor Identification (SID), has increased significantly. This is due to the emergence of digital platforms in mutual funds...

Nowadays transfer pricing decisions can affect the company’s profit and loss. Division managers or subsidiaries are usually involved in transfer pricing decisions, they have control over overall profitability. By manipulating transfer pricing, the company has also manipulated revenue / cost of goods...

This study aims to investigate analytically impact financial factors which are leverage, earning power, and sales growth affect earning management with corporate governance as a moderating variable. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX), specifically...

The goal of this research is to understand the role of women on the executive board’s participation as a vital factor in a firm and the roles and struggles of women CEOs as the highest decision-maker in a firm that influence the performance of financial firms in Indonesia. In this research, the sample...

ESG Score measurement by the Sustainalytics institute, in collaboration with the Indonesia Stock Exchange (IDX), started in 2023. This study analyzes how corporate governance affects the ESG scores of companies assessed by Sustainalytics, addressing inconsistencies in previous research, and contributing...

This study analyzes the phenomenon of cost stickiness (CS) by considering the impact of the level of organizational capital (OC) on sales, general, and administration (SG&A) expenses. OC reflects technologies and business processes that allow companies to optimize resources better than other companies....

New interesting facts had emerged within the last few decades. Diversification behavior of firms are believed to increase in parallel with the pattern of external market frictions. Firms with high level of diversification can alter the cost of tight financial market frictions by reallocating capital...

Previous researchers have researched mining quite a lot, but the study has a lot of theorizing on production, optimization, and risk. Research on the condition of the Company’s economic micro has not done much before. This study aims to know and analyze Net Profit Margin, Earnings Per Share, and Growth...

The amount that buyers want to spend to purchase a single share of a corporation determines the value of its stock. Buyers will show a greater interest in funding a firm whose worth is steady and growing. For a business to overcome different obstacles, its values must remain constant. This research endeavors...

The purpose of this research is to find out and analyze the influence of financial ratios - current ratio, debt to equity ratio, and net income on total asset - and macroeconomic variables - gross domestic product, Indonesia Composite Index - on financial distress of agriculture companies listed in the...

Carbon emissions disclosure in Indonesia is low. This research attempts to examine the determinants of carbon emission disclosure in a corporate governance perspective empirically with the variables as follow: managerial ownership, female director size, directors job specifications, independent commissioner...

This research is development research with aim to development王老先生pop-up tale books. The result research used to learn Mandarin vocabulary for kindergarten children aged 4-5 years. Development model used ADDIE (Analysis, Design, Development, Implementation, Evaluation). The product tested for students...

This research aimed to reveal the effect of surplus free-cash-flow on earnings predictability as well as the moderation effect of board independence, board size, dan independent chairman in that relationship. The subject of this research is manufacturing firms that were listed on Indonesia Stock Exchange...

In this paper, we’ve investigated the involvement of closing volumes on closing prices as additional variables in order to achieve the better trend lines indicator. The Maxwell-Boltzmann (MB) distribution physical statistic law and its probabilistic formula were used to analyze the dynamic trend...

Outspread COVID-19 in recent years has impacted every company in the world. One of them is Primary Goods Retail Trade Sub-Sector Companies. This research aims to understand whether financial performance and stock prices have been affected by COVID-19. Quantitative research was used in this research with...

This research aimed to reveal the influences of profitability, firm size, leverage, and capital expenditure on cash holding. In this study, 34 manufacturers listed on IDX from 2016 to 2018 were chosen using a purposive sampling strategy. Secondary data in the form of financial statements was utilized....

This article discusses the use of copulas to estimate Value at Risk (VaR) with Monte Carlo simulation in the Indonesian stock market. As an illustration, we construct a portfolio which consists of the IDX Main Board and Development Board Indices in equal proportion (50% each). Based on Kupiec’s Proportion...

This study aims to know and find empirical evidence about the effect of political connection, executive characters, and audit quality on tax avoidance practice in Indonesia. This research uses secondary data with database collection technique using annual report of the manufacturing companies that are...

Due to the Covid 19 pandemic crisis, many businesses have seen their economic activity diminish, which motivates them to implement actual profits management. Companies may have the possibility to fabricate financial statements to enhance the appearance of their financial reports as a result of this circumstance....

This study aims to examine the effect of environmental uncertainty on tax avoidance with a managerial ability and corporate governance as a moderating role in it. The sample used in this study is a company listed on the Indonesia Stock Exchange (IDX) period 2014-2016. Abnormal Book-Tax Difference (ABTD)...

This study strives to assess the extent to which managerial ownership structure and audit quality affect earnings management behavior within companies, with corporate governance acting as a mediating variable. It examines how these two factors influence earnings management practices both directly and...

This study aims to examine empirical evidence of the effect of family ownership on negatives abnormal audit fee and positives abnormal audit fee. This study uses panel data of 733 observations of companies in Indonesia Stock Exchange (IDX) during the year 2012-2016, where 386 observations are companies...

The capital market has a very important role in the current global economy as a place to raise funds and as an attractive investment media for investors. At present, the capital market will be an indicator of a country’s economic stability. However, volatile and unpredictable stock prices are one of...

This study aims to examine the effects of audit quality on earnings management, audit quality and earnings management impact on the performance of non-financial companies listed in Indonesia Stock Exchange (IDX) period 2010-2015. Audit quality is proxy by auditor size, audit tenure and audit fees. The...

The main purpose of this paper is to examine whether financial forward-looking information and corporate reputation can reduce stock return volatility. The population of this study is manufacturing companies listed in the Indonesia stock exchange (IDX), as it is one of the most negatively affected sectors...

This study aims to find alternative information non-earnings (earnings) after IFRS convention in investing by testing (1) the relationship of fundamental information (account receivable signal, inventory signal, gross margin signal, sales, and administrative signal, effective tax signal, labor force...

Global warming and climate change have been the most challenging environmental problem the world is facing. This problem will affect the future of this planet which can be seen from different stances. The public concern over the problems caused by climate change has led to the emergence of new environmental...

This research investigates the influence of profitability, liquidity, and dividend policy on firm value in banking institutions listed on the Indonesia Stock Exchange (IDX) from 2016 to 2024. Profitability is represented by Return on Equity (ROE), liquidity by the Loan to Deposit Ratio (LDR), and dividend...

Pharmaceutical Industry one of industry that has a great effect on health aspect and it affects the economy in a country. This study aims to determine the effect of Earning Per Share, Debt to Equity Ratio, Return On Asset, Inflation and Dollar Exchange at simultaneosly and partially to stock return in...

This study aims to empirically examine the effect of company size, profitability, debt ratio, audit committee, independent commissioner, and foreign ownership on income smoothing in manufacturing companies listed on the Indonesia Stock Exchange period 2016-2018. The sample selection technique uses a...

In recent years, the issue of sustainability reports has begun to develop in companies. This concept comes from the needs and expectations of society about how the company's role contributes to society. Companies are supposed to prioritize not only the management's interests but also the interests...

The company’s capital structure decision has implications for the company’s performance and sustainability in the future. Many factors influence the decision of the capital structure of the company. However, in Indonesia’s capital market context, managerial ownership and company-specific characteristics...

The goal of starting a business is to be able to maximize the wealth of the shareholders as well as the value of an institution. A company’s financial condition is critical to be appropriately managed because if the company experiences economic instability, the company will experience difficulties resulting...

The purpose of this study was to analyze the effect of intellectual capital represented by the capital coefficient, human capital, structural capital, and competitive advantage toward stock market prices. The research subject is the mining industry in Indonesia. The unit of analysis is the mining sector...

The purpose of this research is to evaluate the financial performance of PT. Unilever Indonesia Tbk for 2019–2021 as determined by the Market Value Added (MVA) approach. This research type is Quantitative Research; this research’s population consists of industrial manufacturing firms in the Fast Moving...

This study aims to identify and analyze the factors that influence earnings management in manufacturing companies listed on the IDX. The method of determining the sample used is purposive sampling in accordance with predetermined criteria. The number of samples obtained are 36 manufacturing companies...

The development of a brisk and competitive business based in the era of globalization on the establishment of companies that want to go public, resulting in companies competing to improve the quality of their companies. With good company operations, the asset structure, capital structure, ownership structure...