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This study examines the influence of Creditor Power on Manufacturing businesses registered at the Indonesia Stock Exchange must disclose their corporate social responsibility in their annual reports. Creditor Power was utilized as an independent variable, CSR Disclosure was employed as a dependent variable,...

This study aims to determine the effect of availability bias and herding on investment decision-making with the moderating role of locus of control. Data was collected by distributing questionnaires to individual investors on the Jakarta Indonesia Stock Exchange (IDX), with a sample of 281 people. This...

Coal is one of most mined natural resources in Indonesia. Therefore, it’s not uncommon for companies in Indonesia to have an interest in running coal mining sector to generate and increase profitability. This research focused on 22 mining industries with subsector coal companies which listed on IDX (or...

Board of directors and commissioners are elected to conduct the management and supervision of the company. The most problematic issue in corporate governance around the world is the number of directors and commissioner positions allowed in a company. This paper examines how busy directors can influence...

The purpose of this study is to determine the awareness of oil and gas companies who are involved in inexperienced innovation practices and have an impact on corporation performance. Especially from the effect on the cultural environment on corporation performance, with inexperienced innovation as a...

The objective of this study is to assess the financial performance of PT. Bank Negara Indonesia (Persero), Tbk for the period 2021, as measured by the Economic Value Added (EVA) method. This research is quantitative research, with the population used in this study is a banking sector financial technology...

The aim of this study is to prove that managerial ability and external control as proxied by audit quality are predictors of financial reporting quality which in turn affect firm value. The empirical model of this research is constructed on the basis of Stakeholder Theory and Agency Theory. The population...

The purpose of this research is to know the effect of Net Profit Margin, Return on Assets and Return on Equity about stock prices at Pharmacy companies listed on the Indonesia Stock Exchange for the period 2018 – 2022. The selection of samples using the Purposive sampling method, so as to obtain a sample...

The main objective of this study was to examine the relationship between EVA, EPS, ROA, ROE on shareholder value as represented by MVA on telecommunication operator companies which listed on the Indonesia Stock Exchange with the observation period 2011-2016. Results of analysis, independent variables...

The purpose of this study was to examine the influence of tax planning, as measured by the use of tax saving, consisting of permanent differences, temporary differences, foreign tax-rates differentials, and tax losses on tax disclosures. The sample in this study was 21 consumer good manufacturing companies...

Companies take advantage of tax avoidance by deviating or taking advantage of loopholes in the tax law to minimize taxes that must be paid to increase revenue, especially during the Covid-19 pandemic. This study aims to prove the effect of profitability, leverage, and firm size on tax avoidance. This...

The purpose of this research was to empirically examine the influence of capital structure measured by Total-Debt-Ratio (TDR) toward firm performance measured by Tobin’s-Q, with financing decision measured by Retention-Ratio (RR) as a mediating variable. This study used the secondary data obtained from...

This study aims to analyze the influence of overconfidence bias and Herding behavior on the investment decisions of individual investors in the technology sub-sector on the Indonesia Stock Exchange (IDX), with Risk tolerance as a mediating variable. The rapid growth of individual investors, dominated...

Economic growth has positively impacted companies in Indonesia, as seen from the many companies that register their companies every year to enter the capital market. This phenomenon affects very rapid competition in the business sector and can lead to crimes, one of which is fraudulent financial reporting....

The purpose of this research is to analyze the effect of risk management implementation on financial performance during the covid-19 pandemic. This study uses several independent variables, such as NPL (Neo Performing Loan), BOPO (Revenue Operating Costs), and NIM (Net Interest Margin) with the dependent...

Using data from Indonesia Stock Exchange (IDX) during 2010 – 2019, this study investigates the speed of adjustment on the corporate leverage in reaching the optimal target leverage of the non-financial listed firms in Indonesia. This study cites the Generalized Moment Method (GMM) panel model to estimate...

Global economic policy uncertainty, particularly from the United States and China, can influence the stability of stock markets in emerging economies such as Indonesia. This study aims to analyze the effect of Economic Policy Uncertainty (EPU) from the U.S. and China on fluctuations in the Indonesia...

The manufacturing industry contributes to the Indonesian economy, especially by enhancing export and import activities. The Covid-19 pandemic has reduced the manufacturing sector activities, which has also caused the termination of employment, closure of factories, and decline of production. This condition...

The stock price of a company can be predicted through a financial ratio. The research is done using financial ratios and stock prices. The samples used are issuers on sub-sectors of toll roads; ports; airports and transportation listed IDX 2015-2018. The results of the study using multiple linear regression...

This study aims to examine whether corporate governance affects a firm’s credit rating. Corporate governance is examined from the aspects of company structure (number of directors, number of commissioners, and proportion of independent commissioners), ownership structure (institutional ownership, number...

This research aims to see how good corporate governance affects profit management. The audit committee (X1), independent commissioners (X2), institutional ownership (X3), and managerial ownership (X4) are the dependent variables, whereas the audit committee (X1), independent commissioners (X2), institutional...

This research aimed to determine the effect of financial reporting quality, debt maturity, and CEO career concerns on investment efficiency among the companies in manufacturing industry listed on Indonesia Stock Exchange (IDX) from the year 2016 to 2019. The sample was selected by using the purposive...

The purpose of this study was to obtain empirical evidence about the effect of Corporate Social Responsibility (CSR) Disclosure, Profitability, Leverage, and Sales Growth on Earning Response Coefficient (ERC) among manufacturing companies that listed on Indonesia Stock Exchange (IDX) during the years...

Various studies on sales growth and supervision of independent commissioners on financial performance have been carried out and based on agency theory. Agency theory explains that agents must act following the principal’s wishes. Sales growth and supervision of independent commissioners are needed to...

This study aims to find out the positive or negative sentiment of investors on social media Twitter towards 43 companies in the Tourism and Recreation Industry which consists of four sub-industries, namely Hotels, Resorts and Cruiselines, Travel Agencies, Recreational & Sports Facilities, and Restaurants...

This study intends to ascertain the development of each variable in cement Sub-sector businesses listed on the IDX for the period 2019–2023, as well as the partial and simultaneous effects of capital gains, dividend policy, and capital structure on stock prices. Descriptive and verification methods with...

Increasing business growth encourages companies to increase company achievements, prosper shareholders and grow company value. This study aims to show the effect of the mechanism of Institutional Ownership, Leverage, Profitability, Intellectual Capital, Current Ratio, and Earning Per Share on Firm Value...

This study aims to provide empirical evidence related to the relevant factors of accounting information that need to be considered in Sustainable Finance for companies listed on the IDX. This relevance will be following the concept of sustainable finance if the information used as the basis for predictions...

This paper examines the benefits of habit formation and social interaction for older adults in senior universities (老年大学 lǎonián dàxué) in China. With China’s rapidly ageing population, senior universities provide educational opportunities that promote lifelong learning, skill development, and social...

This study examines the effect of ownership structure managerial, in stitutional, and foreign ownership and capital intensity on tax avoidance among mining companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. While prior studies provide mixed evidence on the owner ship–tax...

This study aimed to provide empirical evidence on the influence of Accounting Conservatism, Leverage, Growth Opportunities and Cash and Liquidity on Corporate Investment. The object of this research used was manufacturing companies listed on Indonesia Stock Exchange (IDX) in 2014-2016. Samples were obtained...

This study aims to examine the effect of comprehensive profit, components of cash flow, and ROA on share prices in financial sector companies listed on the IDX in 2017–2021. The population and sample were firms in the financial industry, specifically the banking and insurance sub-sector, which were used...

This study aims to determine the effect of financial performance (profitability, leverage and liquidity), auditor reputation and audit opinion on bond ratings in non-finance companies that issue bonds on the Indonesia Stock Exchange (IDX). This type of research was descriptive quantitative research....

This study aims to examine the effect of capital structure, non-performing loans, and good corporate governance on the financial performance of banking sector companies during the 2021–2023 period. The data for this study were obtained from the Indonesia Stock Exchange (IDX) and processed using multiple...

ESG performance has become the focus of many parties due to its correlation with financial performance and expected to increase public trust, which will ultimately affect the company investment performance. The objective of this research is to investigate the impact of ESG factors and firm size on market...

This study aims to analyze the effect of Dividends per Share, earning per Share, and Debt to Equity Ratio on the Study Share Prices in the Food and Beverage industry sector listed on the IDX forthe2014-2017 period. The populationis16companies and the number of samplesis9 companies by passing the purposive...

This research aims to determine the effect of liquidity, profitability, debt structure, solvency and activity ratio to bankruptcy prediction. The sample used in this research is a manufacturing company that in listed on the Indonesian Stock Exchange (IDX) in the period 2012–2016. The amount of the sample...

Study this test connection between growth profit wit financial strength namely (DAR) and (DER) of the companies IDX BUMN20 traded on the Indonesian Stock Exchange from 2021 and 2024. Returns on assets (ROA) used as element mediation in analysis This. The specific purpose is for give company IDX BUMN20...

IPO or Initial Public Offering is securities offering for the first time to the general public through the capital market. After becoming a public company, the community hopes that there will be an increase in the company’s performance including its financial performance. This study aims to find out...

This research was conducted at a coal mining company listed on the Indonesia Stock Exchange (IDX). Coal is a non-renewable energy resource and is a source of energy for industrial companies both domestically and for the needs of industrialized countries. This research is a quantitative descriptive research...

The banking industry is essential to the economic growth of a nation. When evaluating a company's performance, the stock price is a crucial metric that investors must take into account before making an investment. The rise in share prices, which is subject to several influences, reflects the increase...

This study is a quantitative causality study which aims to investigate the relationship between Return on Equity Ratio, Current Ratio, and Debt to Equity Ratio with Price Earnings Ratio, with a focus on technology sector companies listed on the IDX from 2020 to 2023. Using SPSS 27, the study employs...

Research on the financial management of plantation company is very important, because it provides different information, especially in ASEAN countries. Several research has been conducted, but none has fully discussed how to manage its profit. Therefore, the purpose of this study is to ascertain how...

The economic downturn was resulting from the Covid-19 pandemic impacted financial difficulties in financial sector companies. Financial sector companies that have negative equity and were delisted from the IDX. So it is essential to know which indicators can be used to identify financial distress early...

This research about earning management in financial services sector companies. The poor quality of banking can be indicated from the poor internal condition of the banking sector, the underperforming bank management, the low moral of its human resources, and the ineffective supervision done by Bank Indonesia....

The purpose of this study is to determine whether profitability, as measured by ROA and NPM, and the presence of an independent board of commissioners and an independent audit committee in carrying out their supervisory functions can have a significant impact on CSR disclosure in Indonesian banking companies....

This study aims to determine whether the significant influence of the Capital Intensity and Inventory Intensity Against Tax Avoidance in the food and beverage sub-sector companies listed on the Indonesia Stock Exchange in the period 2014 - 2018. The population in this study is the food and beverage sub-sector...

The promulgation and formulation of ordinances on apparel system in past dynasties are not only the factors restricting clothing culture, but also the factors promoting clothing culture. The enactment of the ordinances on apparel system of the Republic of China is the inheritance of the Chinese costume...

The aim of this study was to investigate the effect of capital structure and firm size on firm value through profitability as an intervening variable. This study was conducted among manufacturing companies in various industrial sectors in Indonesia Stock Exchange (IDX) during the period 2013-2017. The...

One of the company's management efforts to earn the expected profit is to conduct tax planning, namely through tax avoidance. Tax avoidance is an attempt to reduce the amount of taxes in a way that does not violate the rules of taxation legislation. This research is conducted to know the factors that...