This study aims to examine the effect of earnings management, good corporate governance (GCG), and tax planning on the disclosure of sustainability reports (SR) in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The sample was selected using purposive sampling, consisting of 20 companies with a total of 80 observations. The independent …
This final report discusses the cash management mechanism at Perumda Tirta Musi Palembang, including the voucher submission process, check making, recording expenses, inputting payments into the system, and compiling cash reports. The cash flow report is the focus because of the importance of cash in reflecting the company's liquidity and operational efficiency. This writing aims to determine t…
This final report discusses the application-based fixed asset recording and depreciation calculation system at Perumda Tirta Musi Palembang Company. The processes studied include recording fixed assets, calculating depreciation using the straight-line method, and using applications to support efficiency and accuracy of recording. The purpose of this paper is to determine the extent to which the…
This study aims to analyze the effect of carbon emission disclosure on firm value in energy sector companies across Asia during the period 2021–2023. The background of this research stems from the growing global concern over environmental issues, particularly carbon emissions, making carbon disclosure a crucial indicator of a company’s sustainability commitment. This study utilizes secondar…
Suatu proses perubahan bentuk hukum yang awalnya berbentuk Perseroan Terbatas menjadi perseroda tentunya harus dapat dijalankan sesuai dengan mekanisme yang ditentukan dalam peraturan perundang undangan agar legalistas proses tersebut tercapai namun hingga saat ini masih ada Perseroan Terbatas di propinsi Sumatera Selatan yang belum melakukan perubahan bentuk hukum menjadi perseroda, hal ini ka…
This research aims to analyze the effect of green accounting, carbon emission disclosure and profitabilitas on company value. The population used in this study are mining companies listed on the Indonesia Stock Exchange from 2020-2023. The number of samples was 68 samples determined based on the purposive sampling method. The data analysis techique used is multiple linear regression analysis wi…
This research aims to empirically test the influence of institutional ownership, independent commissioners, profitability and company size on Corporate Social Responsibility (CSR) disclosure in manufacturing companies in the basic industrial and chemical sectors listed on the BEI for the period 2020 - 2022. Based on the purposive sampling method, a sample was produced. a total of 35 companies w…
This research aims to analyze the factors that influence company value in food and beverage sub-sector companies in Indonesia. This research examines the influence of Dividend Payout Ratio (DPR), Return on Equity (ROE), and Company Size (SIZE) on Price to Book Value (PBV). By using secondary data obtained from financial reports of food and beverage sub-sector manufacturing companies listed on t…
An issue is an event that occurs both internally and externally. Issues can be something that can damage the image of an organization or company. Therefore, Public Relations of PT INKA Persero has management in analyzing and finding out news that is spread related to PT INKA Persero. The aim of this research is to determine the management of PT INKA Persero's public relations issues in the case…
A kind of information disclosure made by the company to its stakeholders is disclosure of corporate social responsibility (CSR). This study aims to analyze the effect of company size, profitability, board size of the board of commissioners and Sharia supervisory board in disclosure of CSR at Bank Umum Syariah (BUS) and Unit Usaha Syariah (UUS). In this study using 30 samples with a purposive sa…
Adapun penelitian ini dilatarbelakangi oleh indikasi integrasi vertikal yang dilakukan Badan Usaha Milik Negara dengan Anak Perusahan Badan Usaha Milik Negara. Tujuan dari penelitian ini ialah (1) Untuk mengetahui dan hubungan hukum antara induk dan anak perusahaan Badan Usaha Milik Negara Persero dapat menciptakan integrasi vertikal yang mengakibatkan persaingan usaha tidak sehat. (2) Untuk me…
This research aims to empirically test the influence on environmental disclosure, social disclosure, and governance disclosure on company value. The type of data used in this research is secondary data obtained from the Indonesian Stock Exchange. The method used in this research is quantitive. The population in this study were companies in the health sector, an the sampling technique used purpo…
Penelitian ini bertujuan untuk menguji pengaruh Good Corporate Governance dan Risiko Keuangan terhadap Nilai Perusahan. Objek penelitian ini adalah perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indenesia tahun 2018-2022. Jumlah sampel penelitian adalah 21 perusahaan dengan total 93 observasi. Jenis penelitian ini adalah kuantitatif dengan sumber data sekunder. Analisis…
This research aims to examine the influence of CEO characteristics on company perjurmunce und us consistency with Keul Eurnings Munugement (REM) practices as a moderating variable. The study adopts a quantitative paradigm by processing secondary data. The population comprises transportation and logistics sector companies listed on the Indonesia Stock Exchange from 2018 to 2022. The sample size …
Penelitian ini bertujuan untuk mengetahui pengaruh stock split, right issue, dan dividen saham terhadap reaksi pasar di perusahaan bursa efek indonesia. Jenis penelitian ini adalah penelitian kuantitatif. Sampel penelitian dipilih dengan menggunakan teknik purposive sampling didapatkan 81 perusahaan yang memenuhi kriteria dengan tahun pengamatan selama 5 tahun. Metode analisis yang digunakan ad…
This study aims to examine the effect of operating cash flow, earnings persistence, and financial distress on accounting conservatism. This research uses a quantitative approach. The sample in this study were 21 companies in the Transportation and Logistics sector listed on the Indonesia Stock Exchange (IDX) in 2018-2022. This study uses a sampling method, namely purposive sampling. This resear…
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh agency cost, intellectual capital, kepemilikan manajerial dan kepemilikan institusional terhadap nilai Perusahaan dengan kinerja keuangan sebagai variabel moderasi. Populasi pada penelitian ini adalah Perusahaan indeks LQ45 yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2022. Penelitian ini merupakan penelitian kuantita…
This research aims to determine decentralization, the influence of task uncertainty on managerial performance, and the management accounting system influencing the relationship between decentralization on managerial performance and the management accounting system influencing task uncertainty on managerial performance. The type of data used in this research is primary data obtained manually. di…
This research aims to examine the effect of financial performance as proxied by FDR, ROA, and CAR on company value with CSR disclosure using GRI and ISR as moderating variables. This research uses a quantitative approach with the type of data in the form of secondary data. Hypothesis testing in the research used multiple linear analysis techniques and Moderated Regression Analysis (MRA) with SP…
This study aims to test and analyze the effect of profitability, debt policy, dividend policy, investment decisions, company size and liquidity on firm value. The research method uses quantitative methods with secondary data. The research sample was 10 companies obtained through purposive sampling technique. The data analysis technique uses multiple linear regression tests using SPSS 25. The re…
This research aims to empirically examine whether Green Accounting, Environmental Performance, and Corporate Social Responsibility (CSR) have a significant influence on Profitability in Healthcare Companies. The underlying theories for this research consist of two theories, namely Legitimacy Theory and Stakeholder Theory. The data used in this study are secondary data sourced from the Indonesia…