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Background: Interleukin-6 (IL-6) was considered to be with the severity and mortality in COVID-19 patients, which implies a potential therapeutic target for treatment. We aimed to evaluate the safety and initial efficacy of Tocilizumab treatment for COVID-19 patients. Methods: In the retrospective study,...

This study aims to investigate the influence of tax haven and incentive tunneling on transfer pricing with tax minimization as moderating variable. The population of this study consists of manufacture sector companies listed on the Indonesia Stock Exchange (IDX) from 2013 to 2023. The sample was selected...

This study aims to analyze the effect of (1) sales growth and (2) asset structure on capital structure in real estate and property companies listed on the Indonesia Stock Exchange (IDX). This research is classified as causative research, using secondary data with a population of all real estate and property...

This study aims to determine the existence of market reactions that can be seen from the presence of abnormal returns during the dividend announcements in companies listed on the Indonesia Stock Exchange (IDX) during the 2013-2017 period and find out what factors influence the Cumulative Abnormal Return...

As an intervening variable of coloration profitability, this study aims to ascertain the impact of capital structure on firm value. The research sample is. 15 corporations from 20 state-owned businesses listed on the Indonesia Stock Exchange (IDX) between 2010 and 2018 made up the research sample. The...

Enterprise Risk Management is an activity carried out in minimizing and preventing risks that occur in a company by identifying, planning, and strategies for achieving the goals of an entity. The purpose of this study is to examine whether there is an influence from company size, the concentration of...

This study aims to identify how tax aggressiveness and debt costs affect company erformance evaluation of energy sector business entities from 2019 to 2023 on the Indonesia Stock Exchange (IDX). In addition, this study also considers the moderating effect of political connections on tax aggressiveness...

This research aims to determine the relationship between corporate governance, social responsibility, and research and development investment on the financial performance of property companies listed on the Indonesia Stock Exchange (IDX) in 2016-2019. The research sampling technique uses a purposive...

The Enron case, where the company reported substantial earnings yet avoided income tax payments, highlighted the importance of taxable income as a key indicator in evaluating earnings quality and stock returns. Studies suggest that earnings manipulation can stem from timing discrepancies in accounting...

This paper aimed to investigate that the family ownership affects capital expenditure. This phenomenon can be indicated by firm financing, which is related to the sales and cash flow factors. Family ownership aims to defend the capital aggressiveness as reflected by the capital expenditure activity....

The purpose of this study is to examine the effect of capital structure on company performance in all manufacturing companies listed on the Indonesia Stock Exchange for five years from the 2014-2018 period. In the capital structure variable is measured by Total Debt to Total Assets (TDTA), Long-Term...

Social and Environmental Responsibility must be owned by the company in generating profits. CSR disclosure has several factors, including the factors of tax aggressiveness, media exposure and profitability. This research is a quantitative study that aims to determine the effect of Tax Aggressiveness,...

Purpose: Delirium is a frequent occurrence amongst Intensive Care Unit (ICU) patients, but studies on its causes are sparse and its risk factors vary from disease to disease. Here, in this study, an attempt was made to investigate the factors associated with the prognosis of delirium in the ICU. Methods:...

This development research aims to develop Chinese digital teaching material for 10th-grade topic 个人 信息 [gèrén xìnxī] (self-introduction) based on flipbook. The research method in this development is the Research and Development (R & D) method using the DDD-E model. Following the development model...

This research objective is to studied whether this sustainability reporting factor can be stimulated by a belief adjustment model with digital references available to investors in choosing stocks on the Indonesia Stock Exchange, which is marked by an increase in the issuer's share price, especially...

This research was aimed to finding out whether it’s related to the Exchange Rate of Rp/USD, Net Foreign Fund (NFF), Consumer Price Index (CPI) to the Jakarta Composite Index (JCI). The population are all data on the exchange rate of Rp/USD, data on all share purchases by foreign investors, all data on...

The Covid-19 condition with various government policies that focus on rules for limiting the scope of human activity also impacts the capital market, which is experiencing contraction. Sharia shares in the mining sector, trade and investment services sector, and the essential and chemical industry sectors...

The Russo-Ukrainian War and its subsequent geopolitical ramifications have wielded a substantial influence on market dynamics and industrial energy sectors in various countries, including Indonesia. This article delves into the intricacies of Indonesian investor sentiment and its correlation with stock...

This research was conducted with the aim of testing and analyzing the effect of Corporate Social Responsibility and ESG Disclosure on Tax Avoidance with Financial Performance as a moderating variable. The data sources for this study are 66 annual reports and sustainability reports from banking companies...

This study aims to analyze the effect of corporate governance mechanisms, profitability, leverage, and earnings management on tax aggressiveness. The problem concerns high tax aggressiveness carried out by mining sector companies. This is a case empirical study. The population of this study is all mining...

Due to Indonesia’s negative impacts on water quantity and quality, the water-sensitive industry receives greater attention and pressure from its stakeholders to disclose water-related information. As previous studies indicate that firm characteristics are the drivers of corporate social responsibility...

This study seeks to examine the determinants of firm value of listed manufacturing companies in Indonesia Stock Exchange (IDX) during a five-year period. The factors namely institutional ownership, firm size, profitability, leverage, and investment opportunity set. The sample was determined based on...

The purpose of this study was to obtain empirical evidence about the factors influencing earnings management practices. Quantitative method was used to conduct this study by using purposive sampling method. After selecting the company, there were 38 manufacturing companies listed on the Indonesia Stock...

In audit opinion there are 4 types: Unqualified opinion, qualified opinion, adverse, and disclaimer. A public accountant can only conduct financial statement audits company for 3 (three) years in a row. This study aims to determine the effect of Certified Public Accountant Reputation, Auditee Characteristics,...

The Programmed Cell Death 1 (PD-1)/Programmed Death Ligand 1 (PD-L1) Immune Checkpoint Inhibitors (ICIs), have become a hot spot in the field of cancer research and treatment, and bring new hope to patients with advanced tumors. But, in addition to enhancing the anti-tumor effect of T cells, PD-1/PD-L1...

This study aims to determine the effect of intellectual capital (IC), corporate social responsibility (CSR), and good corporate governance (GCG) on banking financial performance in Indonesia. The sampling method used was the purposive sampling method. The number of companies sampled in this study was...

Throughout 2018 and 2022, the COVID-19 pandemic significantly affected several industry sectors on the Indonesia Stock Exchange (IDX). This paper examines the operational effectiveness of three crucial industries—tourism, food, and transportation logistics—during the epidemic. The analysis's findings...

Underpricing is an initial public offering phenomenon that often occurs in the capital market. This study aims to obtain empirical evidence about the influence of auditor reputation and underwriter reputation on underpricing of shares. The population in this study are all companies that go public in...

This study aims to analyze and provide empirical evidence regarding Earning Management and Tax Avoidance companies in the trade, services, and investment sectors listed on the IDX in 2017-2020, variable both before the pandemic and during the Covid-19 pandemic. The design of this research is comparative,...

The aim of this research is to observe the financial distress and fraud reasons towards the indication of fraudulent financial reporting during the 2018–2020 period, that is before and during the occurrence of the COVID-19 pandemic. Fraud reasons consist of pressure, opportunity, rationalization, competence...

After the Covid-19 pandemic, the need for hospital infrastructure has become important. The government encourages the improvement of health facilities by opening foreign and local financing opportunities and opening National Health Insurance (JKN) to meet the basic needs of decent public health. The...

This study aims to comprehensively analyze the influence of debt management and cash turnover on the profitability of public infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) during the period from 2019 to 2023. The research methodology includes descriptive analysis to provide...

Companies are expected not only to focus on profitability but also to pay attention to environmental performance and corporate social responsibility (CSR). This study aims to examine the implementation of green accounting and corporate social responsibility on companies’ financial performance, with good...

In financial world, financial statements are one of the important factors in presenting financial conditions. Financial statements can show performance of a company which is the main key in assessing a company. Measures of success and growth become an important basis for investors to consider in determining...

This study aims to analyze the effects of liquidity and dividend policy on company value, with profitability as a moderating variable, for food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. The research method is quantitative, with secondary data...

Sepsis is a life-threatening organ dysfunction caused by a deregulated host response to infection, and is the most common cause of death in the intensive care unit. Although the pathogenesis of sepsis has made substantial progress, the current clinical treatment of sepsis is basically symptomatic treatment,...

This research aims to examine the influence of Corporate Social Responsibility (CSR), accounting conservatism, growth opportunities, and default risk on Earnings Response Coefficient (ERC) with independent commissioners as moderating variables. The population of this research is the manufacturing companies...

This research examines the effect of ownership concentration, audit committee, and company performance on intellectual capital disclosures in banks on the Indonesia Stock Exchange. This research is descriptive quantitative research, and research data uses the financial statements of the IDX on banking...