The Covid-19 pandemic that occurred has damaged the Indonesian economy and even the world. This is a threat to companies in various sectors. Thus, this study aims to examine the role of financial ratios (Current Ratio, Debt to Equity Ratio, and Total Asset Turnover, in predicting financial distress in the hotel and tourism sectors listed on the Indonesian Stock Exchange using the Altman Z-Score…
This research examines "Women Empowerment Through the Corporate Social Responsibility (CSR) Program of PT PLN (Persero) UID S2JB, Pedamaran District, Ogan Komereng Ilir Regency (OKI) in 2023". This study uses a descriptive qualitative approach. Data collection techniques in the form of observation, interviews and documentation. The concept used in this research is from Ayub M. Padangaran's empo…
Penelitian in berjudul "Upaya BUMN dalam Mewujudkan Zero Accident Berkelanjutan (Studi Kasus PT. PLN (Persero) UPDK Keramasan)". Penelitian ini dilatar belakangi oleH bagaimana salah satu perusahaan BUMN yakni PT. PLN (Persero) UPDK Keramasan dapat mewujudkan dan mengenyam status zero accident. Penelitian ini bertujuan untuk mengetahui bagaimana upaya PT. PLN (Persero) UPDK Keramasan dalam mera…
Supply Chain Management is the key to the excellence of a company. Good management can provide significant benefits in terms of cost, efficiency, and customer satisfaction. RFID systems utilize data retrieval by determining the target tag position for an object. The RSSI value indicates the signal strength processed by KNN to calculate the estimated position and error value of each other. As we…
CITA is a high-performance blockchain system for enterprises with 6 microservices (RPC, Auth, Consensus, Chain, Executor, Network) that exchange information through Message Bus. Message Bus uses RabbitMQ message broker platform for message queue processing. Both datasets in the form of hardware performance logs from CITA and RabbitMQ are clustering with the Mean Shift algorithm, which does not …
The Study aim to examine the effect of company size, board of commissioners, business strategies on internet financial reporting. The data type in this research was secondary data which was the annual report from the company website. The population in this study was basic materials sector listed in Indonesian Stock Exchange on 2020-2021. The sample was taken by purposive sampling method with to…
This study aims to determine the effect of diagnostic and interactive budgeting styles on firm performance. The type of data used is primary data resulting from interviews distributing questionnaires containing alternative answers given to respondents, namely UMKM’s Manager and worker in Palembang City. The research population is 250 UMKM in Palembang City. Sampling used the snowball sampling…
The purpose of this study was to determine the effect of ROA, Leverage of Corporate Social Responsibility Disclosure on tax avoidance in Manufacturing Companies listed on the Indonesia Stock Exchange 2015-2019. The population in this study are Manufacturing Companies listed on the Indonesia Stock Exchange (IDX) during the 2015-2019 period. This study uses secondary data in the form of annual fi…
Skripsi ini menggunakan metode penelitian normatif yang didukung oleh data lapangan berupa wawancara. Tujuan dari penelitian ini adalah untuk mengetahui akibat dari tidak terlaksananya perjanjian jaminan fidusia dalam pembiayaan kredit masa pandemi covid-19 dan untuk memahami upaya penyelesaian hukum apabila para pihak tidak melaksanakan perjanjian jaminan fidusia dalam pembiayaan kredit masa p…
This study aims to analyze the effect of good corporate governance, firm size and profitability to earnings management. The independent variable in this study is good corporate governance with proxies for institutional ownership, managerial ownership, audit committee and independent board of commissioners and firm size and profitability, while the dependent variable is earnings management. This…
Penelitian ini bertujuan untuk mengetahui pengaruh pengungkapan Enterprise Risk Management (ERM), ukuran perusahaan, profitabilitas dan leverage terhadap nilai perusahaan. Jenis data yang digunakan dalam penelitian ini adalah data sekunder yang terdaftar dalam Bursa Efek Indonesia yaitu laporan tahunan perusahaan. Populasi penelitian adalah perusahaan indeks LQ45 selama periode 2018-2020. Penga…
The purpose of this study was to determine the effect of intellectual capital and return on assets on firm value. The intellectual capital variable is calculated using the Value Added Intellectual Coefficient (VAIC) model and the return on assets is calculated by dividing net income by total assets. Then firm value is calculated by Tobin's Q. Determination of the sample using purposive sampling…
Accounting conservatism is a cautious reaction given by companies to deal with uncertainty by considering and ascertaining risks and uncertainties. Factors known to influence accounting conservatism are managerial ownership, leverage and financial distress. This study aims to determine the effect of managerial ownership, leverage and financial distress on accounting conservatism. The method use…
The study aims to determine the effect of technological advances and end user ability to the accounting information system performance using top management support as moderating variable on Hospitality Industries in Tangerang Area. The thesis uses primary data collection through questionnaire distribution to users of accounting information system at three-star and four-star hotels in Tangerang …
This study aims to determine the partial and simultaneous effect of profitability (ROA), firm size, leverage (DER), and managerial ownership on income smoothing. This research was conducted using quantitative research method. The population are from the manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) within the period of 2016-2020 (5 ye…
Firm value is a way for investors to view the success of a company before they decide to invest. This study aims to obtain empirical evidence about the influence of corporate social responsibility to firm value. The population of this research are logistic and trasportation companies listed on the Indonesia Stock Exchange (IDX) during the period of 2016-2020. By using purposive sampling method,…
The purpose of this study is to examine and analyze the effect of good corporate governance, conservatism, firm size, and leverage on earnings management of stock exchange in 2014- 2020. Data obtained from financial report published on website the Indonesian stock exchange. The type of data in this researcg is quantitative data. The data source used is secondary data. The total population of th…
This research is to detect fraud through the analysisof the pentagon fraud pentagon. The population used in this study is the financial statements of mining companies listed on the Indonesia Stock Exchange (IDX) from 2017-2020. The sample selection method in this study used a purposive sampling method with a total sample of 24 companies. In this study, 2 variables were used, namely fraudulent f…
Dalam penelitian ini terdapat tujuan yaitu untuk menganalisis profitabilitas perusahaan sebelum dan sesudah memperoleh sertifikasi ISO seri 9001. Tolak ukur yang menjadikan penelitian ini adalah profit margin (PM), return on investment (RIO), dan return on equity (ROE) pada perusahaan PT Bukit Asam Persero Tbk. Analisis yang dilakukan berupa laporan keuangan perusahaan selama terdaftar dan mend…
This study aims to determine the role of psychological contract on safety behaviour on employees of PT. Hindoli. The hypothesis of this study is that there is a role of psychological contract on safety behaviour on employees of PT. Hindoli. The population of this study were employees of PT. Hindoli. The sample of this study are 229 harvester employees dan 50 harvester employees for try out. The…
Competition in the business world is increasingly demanding that every company has to excel, and companies are also competing to get the best assessment from the general public. With this CSR activity, it is hoped that companies and industry can be involved in promoting a healthy economy and not forgetting to pay attention to the environment by taking care of it. The general objective of the re…
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The manufacturing industry is one of the industries that is growing quite rapidly, the profits achieved by manufacturing companies in the cement industry sector are considered quite good. This is involved in the fairly rapid profit growth and stable stock price movements every year, because the company's performance is quite good. The financial performance of a company can be assessed including…
ABSTRACT The Effect of information assimetric, profitability, and firm size on the earnings management of basic and chemical industry sectors manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. By: Puspita Wulandari Dwika This research aimed to know the effect of information assimetric, profitability, and firm size on the earnings management of basic and che…