This study aims to examine the effect of ESG disclosure proxied by Sustainability Reporting (SR) and GRI Standards (GRI), and audit report lag proxied by the difference in the date of the audit report and the company's annual financial statements on firm value proxied by Tobins’Q. The object of this research is a manufacturing sector company listed on the Indonesia Stock Exchange in 2024. By …
This study aims to analyze the influence of business performance proxied through profitability, liquidity, and Environmental, Social, and Governance (ESG) on the value of companies with capital structure as a moderation variable in non-financial sector companies on the Indonesia Stock Exchange for the 2020–2024 period. This study uses a quantitative approach with secondary data from the compa…
-
Sustainability in environmental aspects has become a crucial issue that requires more attention due to the worsening environmental conditions and climate change. This challenge encourages multinational companies as one of the actors in international relations to play an active role in efforts to maintain environmental sustainability, including in developing countries such as Indonesia. This stu…
Implementation of Social and Environmental Responsibility (TJSL) is a legal obligation for companies that conduct business activities in fields related to natural resources as regulated in Law Number 40 of 2007 concerning Limited Liability Companies. In practice, mining activities often cause social and environmental problems that can affect the company's reputation as well as public perception…
Water pH stability is a crucial parameter in drinking water treatment as it affects the quality of distributed water. This study aims to analyze the relationship between operational chemical variables and distribution water pH using a machine learning approach based on linear regression applied to PDAM operational data. The dataset includes raw water pH, alum dosage, lime dissolution per hour, …
This study aims to examine the effect of capital intensity, tax incentives, litigation risk, and growth opportunities on accounting conservatism. The objects of this study were consumer non-cyclicals sector listed on the Indonesia Stock Exchange (IDX) in 2020-2024. Using a purposive sampling method, the sample size was 29 companies with a total of 145 observations. This study employed a quantit…
risk, profitability, and thin capitalization on tax aggressiveness, with firm size as a moderating variable. This study uses secondary data with the population consisting of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The sampling method employed is purposive sampling, resulting in 105 observations obtained from 21 companies that meet the …
Penelitian ini mengkaji isu hukum mengenai ketidaksesuaian antara eksistensi badan hukum pada perusahaan dormant dengan tidak efektifnya mekanisme kewajiban pelaporan Ultimate Beneficial Ownership (UBO) di Indonesia, yang menimbulkan regulatory gap secara perdata terhadap pemilik manfaat. Tujuan penelitian ini adalah untuk mengidentifikasi pengaturan pelaporan pemilik manfaat, merumuskan konstr…
This study aims to analyze and examine the effect of investment decisions, dividend policies, and financing decisions on company value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2018–2024. The population in this study consisted of 228 manufacturing companies, with a sampling technique using purposive sampling, resulting in 38 sample companies wit…
In this last report, we look at how PT. Telkom Wilayah Usaha Telekomunikasi Sumatera Bagian Selatan put the Standard Operating Procedure (SOP) into action when carrying out their Corporate Social Responsibility (CSR) program. The significance of corporate social responsibility in promoting sustainable development and amicable connections between the company and the community motivates this comm…
This study aims to analyze the effect of Capital Structure (DER), Profitability (ROA), and Company Size on Company Value (PBV) in the energy industry sector listed on the Indonesia Stock Exchange from 2020 to 2024. The analysis technique used panel data analysis with the help of STATA 17 software and a sample of 47 companies in the energy industry sector. The results show that Profitability (RO…
Pupuk Sriwidjaja (PT Pusri), as one of the State-Owned Enterprises (SOEs) in Indonesia, is not free from the potential emergence of disputes in its business activities, both related to contractual relationships and employment relations. These disputes give rise to legal issues concerning the appropriate dispute resolution mechanisms and the role of the legal officer in protecting the company’…
Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan institusional, leverage, profitabilitas, capital intensity terhadap tax avoidance. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Populasi penelitian ini adalah perusahaan sektor kesehatan pada subsektor industri farmasi dan obat-obatan yang terdaftar di Bursa Efek Indonesia Tahun 2018-2022. Teknik pengambilan…
-
This final report addresses the topic of the Toll Revenue Recognition Procedure Based on Traffic Volume and Toll Tariff at PT Jasamarga Tollroad Operator, specifically focusing on the Kayuagung – Palembang toll road. The primary objective of this study is to examine the revenue formation process at PT Jasamarga Tollroad Operator and evaluate its compliance with applicable accounting standards…
Laporan ini bertujuan untuk mengembangkan dan menganalisis Sistem Pencatatan Pendapatan Berdasarkan Volume Lalu Lintas Pada Bagian Transaksi PT Waskita Sriwijaya Tol. Dalam menghadapi meningkatnya jumlah kendaraan yang melintas, perusahaan telah melaksanakan prosedur pencatatan pendapatan dengan baik, yang berkontribusi pada pengelolaan pendapatan yang efektif. Laporan ini bertujuan untuk menga…