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Zakat as the third pillar in Islam plays an important role in reducing poverty. Zakat is obliged in order to distribute wealth from the rich to the poor. As a result, prosperity will be generated for every citizen in a country. Many types of zakat are introduced in Islam e.g, zakat fitrah and zakat maal...

This study examines the effect of Earnings Management, Audit Quality, Audit Tenure, Firm Size, Leverage, Liquidity, Inventories, Losses, and Profitability on Qualified Opinion among manufacturing companies in Indonesia. This research used 102 manufactured companies listed in Indonesia Stock Exchange...

The role of foreign institutional investors is becoming increasingly prominent in companies around the world. They have different characteristics compared to domestic institutional investor. This study tries to see the effect of the two types of investors on long-term investment (Capital Expenditure...

This study aims to examine the effect of tax avoidance practices, corporate governance on the value of companies in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2013-2017. Tax avoidance practices are proxied by effective tax rate. Corporate governance is proxied...

This paper contributes to the evidence that identified gender and skill affect organizational and business practices. This research combines two characteristics of the audit committee, namely gender and financial expertise, as one perspective. The research aims to analyze whether the presence of the...

The research examines the impact of each element of corporate social responsibility on firm value. The research uses 148 samples that are taken from 74 manufacturing companies that are listed on the Indonesia Stock Exchange (IDX) from 2012-2013. Firm value is measured using Tobin’s Q and each element...

Diversification strategy is chosen by managers of companies to develop their business that can improve the performance of a company. One way to evaluate the performance of company management is by give compensation. Ownership in the structure capital in company there are several kinds one sample of the...

The purpose of this study is to study the impact of financial technology or fintech on net interest margin (NIM) using ownership structure as a moderating variable. The method uses a quantitative method. The results include that fintech adoption has a significant negative effect on NIM, ownership structure...

This study aims to analyze the effect of the COVID-19 Pandemic on stock price performance based on the number of daily cases, the number of daily deaths, and the vaccination rate. Furthermore, this research was conducted on the Sectoral Price Index found on the Indonesia Stock Exchange (IDX), especially...

The connection between CEO compensation and earnings management has long become the object of research, ever since a study by Healy in 1985. Generally, the study on earnings management would use agency theory. Still, this study applies prospect theory which serves to explain the behavior of people or...

Audit report lag is an indication that there is a problem in the financial statement. This study aimed to reveal some factors that can influence the audit report lag among non-financial companies listed in the Indonesia Stock Exchange (IDX). These factors include company size, company profit, solvency,...

The stock price is affected by various macroeconomic factors such as the global market index, money supply, interest rate, inflation rate, and oil price. This paper presents a study on these macroeconomic factors on the return of stocks that are listed as the most liquid stocks in the Indonesia Stock...

An Initial Public Offering (IPO) can provide limited benefits for companies in the short to medium term. This study aims to evaluate the use of the Package IPO (PIPO) and Shares-only IPO (SIPO) strategy that accompanies the IPO process of companies listed on the Indonesia Stock Exchange (IDX). The sample...

The purpose of this research is to verify empirically whether Corporate Social Responsibility and Financial Ratio affect company's value. Twenty companies listed in the LQ45 from Indonesia's Stock Exchange were used as sample. The samples data were taken from the year 2011-2015 using secondary data...

This study research purpose to know and analyze the infuence of Earning Per Share and Current Ratio both partial and simultaneous on stock prices. The use of samples Meal and Drink companies on the Indonesia Stock Exchange and shared the data needed consecutively for the period 2015–2018. A all population...

The inconsistency of research results on the effect of earning management on carbon emission disclosures indicates that there are other factors that also influence, thus encouraging researchers to include corporate governance as a moderating variable. The sampling method used in this study was purposive...

Global oil price condition for these past few years has been fluctuating and has reached the lowest level. This condition will affect oil and gas companies’ financial health. This thesis aims to predict the bankruptcy probability of Indonesia’s oil and gas companies from 2011 to 2017. The observed companies...

The aim study of the Impact of audit committee characteristics, especially at composition of women on real earnings management, has been widely carried out with mixed results. Upper-echelon theory explains that the characteristics of its leaders will influence the company’s performance. The achievement...

This iresearch iaimed ito ianalyze ithe iinfluence of the earnings response coefficient based on growth opportunities, earnings persistance and intellectual capital in financial statements of IDX-30 companies on 2017 until 2019. The population in this study was 45 companies, with a purposive sampling...

Earnings Per Share (EPS) is calculated by dividing net income by the number of outstanding shares (Shares outstanding). When evaluating a company’s success, investors must consider how changes in income affect their investment. This study will examine the impact of the revenue per offer and profit strategy...

this research investigated four stated-owned entreprise that have negative profit in 2016 and we investigated from 2012 to 2016 using Altman Z-Score and Springate S- Score. The probability of bankcruptcy for all company, several step are conducted in this research, the first stage of the calculation...

This research aims to identify the factors that influence earnings quality in manufacturing companies in Indonesia. The quality of earnings reported by companies is a crucial factor for investors and stakeholders in making the right decisions. This study’s motivation comes from Indonesia’s unique business...

This study investigates the sustainability reporting differences between banks and nonbanks sample firms and examines the effect of Good Corporate Governance (GCG) in strengthening the influence between Sustainability Reporting (SR) to firm financial performance. The GCG proxied by the Corporate Governance...

This study aims to determine the description of Profitability as measured by Return on Equity (ROE), Liquidity as measured by the Current Ratio (CR) and Firm Value as measured by Price to Book Value (PBV) and the influence between these variables. This research uses descriptive and verification research...

This study looks at the connection between capital structure, profitability, and stock returns. along with the factors influencing each of these three variables separately. The exogenous variables in this study include business size, asset growth, tangibility, and liquidity, whereas the capital structure,...

Bank profitability can be determined by factors that can be controlled by management and factors beyond the control of company management. The factors that can be controlled by management are factors that describe the policies and decisions of the bank’s management itself, such as fundraising, capital...

This research aims to analyze the effect of corporate governance (CG) towards yield to maturity (YTM) with bond rating as the intervening variable. The data of this research are obtained from the official website of IDX, Bank of Indonesia, and Pefindo. This research uses quantitative method by path analysis...

The study aims to analyze the effects of CGPI, free cash flow, leverage, managerial ownership, and asset turnover to the value of the firm. Sample consisted of 23 companies with the best GCG and listings on the Indonesia Stock Exchange (IDX) between 2008-2014. Thus obtained 161 observations for each...

This study aims to determine the effect of debt policy and profitability on investment decisions with dividend policy as a mediator in LQ45 companies listed on the IDX. The population in this study are all LQ45 companies listed on the Indonesia Stock Exchange for the period 2015 to 2019 using secondary...

This study examines the global market reaction triggered by the Israeli- Palestinian geopolitical conflict on October 7, 2023. This study uses the event study method. Research data for commodities such as gold, Brent oil, and crude oil was taken from investing.com. Meanwhile, for the global market, several...

This research aims to analyze the determinants of a firm’s factors that influence capital structure. The variables used were profitability, growth, tangibility, non-debt tax shield, liquidity, and size. This research used a quantitative approach by using multiple linear regression. This research samples...

This study aims to determine the effect of intellectual capital on the financial performance of companies listed on the Indonesia Stock Exchange (IDX) in 2014-2018. The concept of intellectual capital measurement is carried out using the VAIC method with three types of indicators that measure the added...

The Chinese civilization has been bursting with vitality and vigor in the process of dialogue with other cultures, especially with the Western classic Bible. The “best” translation of the supreme master of Christianity is one of the core issues in the process of translating the Bible into Chinese. In...

Companies today are not only focused on increasing profits but also must pay attention to environmental aspects when carrying out their activities, especially for state-owned companies in Indonesia that represent government-owned businesses. The purpose of this study is to analyze the effect of environmental...

This study aims to examine the effect of financial performance and corporate governance mechanisms on financial distress. The financial performance used in this study was liquidity, leverage, activity, and profitability, while the corporate governance mechanism used the Board of Directors and Audit Committee....

Legitimacy theory considers that the company can be maintaining its existence by gaining legitimacy from stakeholders to comply with regulations and norms in the area of operation. This research aims to analyze the effect of tax aggressiveness, violation regulation of Financial Services Authority (FSA),...

The effect of receivables turnover on the profitability of Indonesia Stock Exchange-listed manufacturing enterprises This research aims to establish, between 2015 and 2020, how turnover of receivables affects the profitability of Indonesian manufacturing enterprises listed on the Indonesia Stock Exchange....

This study aims to analyze the Ramadan Effect on the consumer goods industry and miscellaneous industry companies listed on the Indonesia Stock Exchange (IDX). The population in this study are all companies in the consumer goods industry and miscellaneous industry listed on the Indonesia Stock Exchange...

This aims study is to test whether the influence of intellectual capital to the financial performance of banking listed on the Indonesia Stock Exchange (BEI). Independent variable in this research is intellectual capital measured using VAICTM and dependent variable is the financial performance of banking...

The creativity and innovation of domestic telecommunications operators is still very slow and lagging behind the creativity and innovation developed abroad. This has an impact on profitability measured by ROA on five telecommunications companies listed in the IDX. Often companies need additional funds...

This study aims to examine the company’s approach to managing the COVID-19 pandemic and its aftermath. The research focuses on comparing the company’s financial performance and stock price in the pre-pandemic period of 2018-2019 and the pandemic period of 2020-2021, with particular attention paid to...

This study aims to analyze the effect of Internet banking on bank performance. The independent variables in this study are Internet banking and bank risk, with the control variables being economic growth inflation and the dependent variable being bank performance. The sample used in this study is a company...

This research aim to provide an overview of the factors that can affect financial performance in basic industrial sector companies and chemicals listed on the Indonesia Stock Exchange for the 2015-2019 periods. The dependent variable is financial performance and the independent variable is Good Corporate...

The research aims to analyze the relationship between the working capital and firm performance of manufacturing companies listed in Indonesia stock exchange (IDX). Data were obtained from 33 manufactured from 2014 to 2018 using the Eviews 9.0 multiple regression analysis methods. The outcome showed the...

This research investigate the effect of the size of the company (CS), leverage (LV), the growth of the company (CG), and the reputation of the accounting firm (RAF) on Going Concern Opinion (GCO). The sample is all insurance companies listed on Indonesia Stock Exchange (IDX), while the financial reports...

This study aimed to investigate the effect of the board of commissioners, audit committee gender, and institutional ownership on earnings management. The sample in this study were 28 mining companies of total 140 listed on the Indonesia Stock Exchange (IDX) between 2012-2016. Multiple...

One of important factors in determining the dividend distribution is how to measure dividend premium. Coming from Baker and Wurgler (1) & (2), it has been declared the catering theory dividend which states new perspectives for management which should take more attention regarding the demand of investors...

The company’s performance has always been the most important fundamental information as the basis for rational decision making by stakeholders. This study aims to examine the short and medium-term impacts of corporate action. The data selected as a sample are 10 companies listed in IDX from 2010 to 2016...

This study aimed to investigate the relationship between audit committee accounting and finance expertise and earnings quality, with a focus on examining the impact of complexity and industry on this relationship. The study utilized multiple linear regression and control variables, such as the amount...

This study aims to analyze the effect of tax avoidance on ESG performance, with a specific focus on the role of women on boards. We investigate whether the presence of women on boards mediates the relationship between tax avoidance and ESG performance in mining companies listed on IDX from 2019 to 2021....