This study examines the influence of Dividend Payout Ratio (DPR), Earning Per Share (EPS), and Debt to Equity Ratio (DER) on Stock Returns in companies listed on the LQ45 Index of the Indonesia Stock Exchange (IDX) during the 2021–2023 period. Using a quantitative approach, this research analyzed data from annual financial reports of 22 companies selected through purposive...
This study aims to provide empirical evidence of the influence of tax avoidance and leverage on company value with dividend policy as a moderating variable. The population of this study is all consumer goods sector companies listed on the Indonesia Stock Exchange for the period 2017 - 2022. The sampling technique used is purposive sampling technique and obtained as many as 114...
Good Corporate Governance (GCG) is a guarantee that comes from the control system in a company which can be seen from the procedures of the independent board of commissioners (DKI), institutional ownership (KI), managerial ownership (KM), and audit committee (KA). Good governance can indicate that the company is able to ensure good management of the company's finances. Investment...
Good corporate governance (GCG) is an important aspect in corporate management, especially in the healthcare sector. This is because good Good corporate governance (GCG) practices can affect the transparency and accountability of financial reports, as well as reduce the tendency of earnings management. The risk of earnings management is often used in the face of pressure to...
This study aims to analyze the influence of innovation capability, venture capital, product diversification and accounting understanding on the sustainability of MSME businesses in Semarang City. The population of this study is MSME actors in the culinary field in Semarang City. The sample in this study was obtained using the Slovin formula, namely 331 MSMEs. This study is a...
The article discusses ethical dilemmas in the accounting profession, focusing on behavioral aspects. The paper highlights the importance of ethics as a foundational component for responsible societies and sustainable development, especially within professions like accounting that rely heavily on ethical standards. It explores the complexities accountants face in maintaining...
MSME come from various circles, one of which is students. Seeing the large number of students who are entrepreneurs, the Ministry of Education and Culture moved the government to hold an entrepreneurial student development program or called P2MW. The target of this program is students who have businesses nationally. The P2MW program is divided into several activities, namely...
Based on the agency perspective, the individual is a rational economic man who seeks to optimize his personal interests. Optimization of personal interests along with opportunistic behavior has the potential to reduce audit quality. The aim of this study is to investigate the interaction effect of audit tenure on the audit fees and audit quality relationship. This study uses a...
This research aims to examine the influence of corporate governance (board direction, managerial ownership, institutional ownership, and audit committee) and intellectual capital on company value. Company value is measured using Tobin's Q. This research uses secondary data. The sampling technique used was purposive sampling, with a sample of 43 manufacturing companies listed on...
Green accounting has become a major concern in contemporary accounting literature to integrate information related to environmental and social externalities into organizational reporting systems. This article aims to analyze the potential and challenges of implementing green accounting in the future through the lens of the positivism paradigm. Through a literature review, this...
Village credit institutions (LPD) have very tight competition in getting customers. LPD has main competitors in the financial business, namely public banks, people's credit banks, cooperatives, Bumdesa which operates in the savings and loans sector, moneylenders and financial technology (fintech). This research aims to analyze the influence of non-financial resources, namely...
Digital Transformation sudah mulai diterapkan di berbagai sektor termasuk berbagai sector di Desa. Penelitian ini bertujuan untuk menganalisis Sistem Informasi Akuntansi (SIA) di desa pada era Transformasi Digital. Adapun metode yang digunakan dalam penelitian ini merupakan Systematic Literature Review (SLR). Metode ini dilakukan dengan meninjau beberapa jurnal yang terdapat di...
The growth of the tourism sector in Bali has a positive impact on the development of MSMEs. MSME players also need to apply the concept of sustainability in their operational activities to support sustainable tourism, one of which is through Corporate Social Responsibility (CSR) practices. This research explores in depth the perceptions of MSME owners towards CSR practices and...
Companies definitely need cash to operate, and if cash is managed properly, operations will run well. In carrying out its operations there will definitely be small costs, therefore PT PLN (Persero) UP3 Banten Selatan forms petty cash to pay for small operational activities. The purpose of this study was to determine how the petty cash procedures and internal control of petty cash...
This research aims to provide empirical evidence of the influence of profitability on company value with dividend policy as a moderating variable. The population of this research is all consumer goods sector companies listed on the Indonesia Stock Exchange for the period 2017 – 2022. The sampling technique used was purposive sampling technique and obtained as many as114 number of...
This research aims to determine the impact of profitability, leverage, firm size, intensity of fixed assets on tax avoidance. The population in this study are all manufacturing companies in Indonesia that are listed on the Indonesia Stock Exchange for the 2020-2022 period. The selection of the sample in this study used a purposive sampling method and obtained a sample of 79...
This research aims to analyze the influence of debt policy, investment decisions and free cash flow on company value. This research was conducted by analyzing the financial reports of companies in the transportation and logistics sector listed on the Indonesia Stock Exchange (BEI) during the 2018-2022 period. The sample used in the research was 11 companies or 55 observation data...
Cases of Non-Performing Loan that have occurred in Indonesia to date are classified as a high percentage. Cases of Non-Performing Loan in Indonesia have increased since the COVID-19 pandemic. One of the credit providing institutions in Indonesia, namely cooperatives, is also facing problems related to a spike in Non-Performing Loan cases, especially during pandemic. By looking...
This research aims to determine the influence of tax service quality, understanding of taxation and tax incentives on taxpayer compliance. This type of research is quantitative research using a random method (Random Sampling) in collecting data samples and the type of data used is primary data. The population of this research is Taxpayers registered at KPP Pratama Serpong. The...
This research aims to determine the internal control of merchandise inventory at CV. XYZ. The research method used is a qualitative method and the data collection techniques used are library research and field research. The data analysis techniques used are data reduction and data display. The results of this research indicate that the implementation of internal control at CV XYZ...
The existence of a policy to manage government independently in the form of regional autonomy makes every decision more strategic in increasing local revenue sources to the maximum. The purpose of this study was to analyze the regional own-source revenue (PAD) of North Toraja Regency in 2016-2020. Quantitative descriptive method is used to describe the contribution ratio and...
This research aims to determine the effect of Tariffs, Tax Justice and Tax Sanctions on taxpayer compliance. This research uses a quantitative approach, this research was conducted at the Kupang City Regional Government. The Regional Government of Kupang City has a problem related to the number of motor vehicle tax arrears which is increasing every year, in 2022 it will record...
This research was conducted to determine the factors that influence the level of compliance of MSME taxpayers using the variables understanding accounting, understanding tax provisions, tax sanctions, and the use of information technology. This research uses quantitative data, the data used in this research is primary data and secondary data. The data collection technique uses a...
This study aims to determine and obtain empirical evidence of the effect of tax policy on individual taxpayer tax planning, with tax sanctions as a moderating variable at the South Badung Tax Service Office. The research population amounted to 77,248 taxpayers, and we obtained a sample of 100 taxpayers. The analysis technique used in this research is moderated regression analysis...
Information Systems Audit has a main role in the value of any organization from developing countries such as integrity, reliability, security, and privacy. Many researchers are interested in the topic of information systems audit due to the large number of recent business failures. Some research focuses on the current cases from developing countries so this research will give a...