This research is motivated by the increasing demands for transparency and accountability in corporate financial reporting and the importance of sustainability. This study aims to analyze the effect of ESG performance and financial distress on financial statement fraud, with the audit committee as a moderating variable and industry as a control variable. This study uses panel data from 94 compan…
This study aims to analyze the role of tutor mentoring in improving the academic achievement of elementary school students at Al Fatih Tutoring Center in Tanjung Batu District. This research employs a qualitative approach with a descriptive method. Data were collected through interviews, observations, and documentation involving tutors, students, and the institution’s management. The findings…