PENGARUH ASIMETRI INFORMASI, CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSHAAN DAN STRUKTUR KEPEMILIKAN TERHADAP MANAJEMEN LABA: THE EFFECT OF INFORMATION ASYMMETRY, CORPORATE SOCIAL RESPONSIBILITY, COMPANY SIZE AND OWNERSHIP STRUCTURE ON PROFIT MANAGEMENT

This study aims to find empirical evidence related to the Effect Analysis of Information Asymmetry, Corporate Social Responsibility, Company Size and Ownership Structure on Profit Management in Primary Consumer Goods Sector Companies Listed on the Indonesia Stock Exchange for the 2019-2021 period. The population of this study is Companies in the Primary Consumer Goods Sector Listed on the Indonesia Stock Exchange for the 2019-2021 period. The research sample was selected using the purposive sampling method. The sample determination was predetermined based on the criteria. Hypothesis testing was carried out with the help of the SPSS 26 statistical test tool. The results of this study indicate that information asymmetry has a positive effect on earnings management, corporate social responsibility has no effect on earnings management, size has a positive effect on earnings management, institutional ownership has no effect on earnings management and managerial ownership has no effect on earnings management

DAMPAK PRAKTIK GREEN ACCOUNTING DAN ENVIRONMENTAL, SOCIAL, AND DISCLOSURE (ESG) DISCLOSURE TERHADAP NILAI PERUSAHAAN: THE IMPACT OF GREEN ACCOUNTING AND ENVIRONMENTAL, SOCIAL, AND DISCLOSURE (ESG) DISCLOSURE ON FIRM VALUE

The environment is a contemporary issue that must be considered account because business operations and the environment are intertwined. Mining companies are highprofile companies with high sensitivity to the surrounding environment. Investor perceptions that depend not only on company profits, but also on the company's concern for its surroundings make companies have to consider non-financial impacts, such as environmental and social. Uncovering the relation between Green Accounting, ESG Discloure and firm value is the focus objective of this research study. This research study uses quantitative methods, while the linear regression method in the SPSS v25 program is also used. In this study, Green Accounting is measured using PROPER, GRI (Global Reporting Initiative) Standard is used to measure ESG disclosure, and Tobin's Q ratio is used to estimate firm value.  Coal mining subsector companies listed on the stock exchange (IDX) in 2018 - 2022 were used as the population in this study, the sample was selected using purposive technique. The results of this study show that Green Accounting has no effect on firm value and ESG Disclosure has a negative effect on Firm Value

PENGARUH HALAL SUPPLY CHAIN DAN INOVASI PRODUK TERHADAP KINERJA UMKM MAKANAN DAN MINUMAN DI KOTA PEKANBARU: THE EFFECT OF HALAL SUPPLY CHAIN AND PRODUCT INNOVATION ON THE PERFORMANCE OF FOOD AND BEVERAGE MSMES

This study was conducted to test whether halal supply chain and product innovation affect the performance of MSMEs. The type of research used is quantitative data while the type of data is primary data. The population in this study were food and beverage MSME players in Pekanbaru city. The sampling technique used cluster sampling. The number of samples used in this study were 112 respondents. The data analysis used in this research is multiple linear regression analysis. From the results of the research conducted, it can be concluded that the halal supply chain has a significant effect on the performance of MSMEs. This shows that the better the implementation of the halal supply chain in MSME actors, the more MSME performance will be achieved. The product innovation variable has no effect on the performance of MSMEs. This shows that product innovation owned by MSME actors cannot support the achievement of MSME performance. &nbsp

APAKAH KEAHLIAN KEUANGAN DIREKTUR UTAMA DAPAT MEMODERASI PENGARUH PENGUNGKAPAN PERUBAHAN IKLIM DAN KONEKSI POLITIK TERHADAP KINERJA KEUANGAN? : DOES PRESIDENT DIRECTOR’S FINANCIAL EXPERTISE MODERATE THE EFFECT OF CLIMATE CHANGE DISCLOSURE AND POLITICAL CONNECTIONS ON FINANCIAL PERFORMANCE?

This study aims to analyze the effect of climate change disclosure and political connections on corporate financial performance with president director’s financial expertise as a moderator. Currently, climate change disclosure involves various parties, especially companies that are increasingly aware of the impact of climate change on corporate sustainability. Climate change disclosure is the process of providing information about the impacts, actions, and strategies taken by companies related to climate change. This research was conducted on food and beverage sub-sector manufacturing sector companies listed on the IDX in 2020-2022. The sample used amounted to 54 units of analysis. The data analysis technique uses moderated regression analysis (MRA).The results showed that political connections affect financial performance, but climate change disclosure has no effect on financial performance. The results also showed that president director’s was unable to moderate the effect of climate change disclosure or political connections on financial performance. The results of this study also support the resource dependency theory which states that companies will adjust to the external environment to secure resources controlled by the government. In the context of this study, political connections are considered an invisible resource that can give companies a competitive advantage

FAKTOR-FAKTOR YANG MEMPENGARUHI PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT: KONTROL KUALITAS SEBAGAI VARIABEL PEMODERASI: THE DETERMINANTS OF PREMATURE TERMINATION OF AUDIT PROCEDURES: QUALITY CONTROL AS A MODERATING

In controlling and improving the caliber of organizational services, audit is essential, especially when it comes to reducing potentially dangerous dangers. However, ending audit processes too soon might lower audit quality and increase the chance of mistakes that could be harmful to the company. With quality control acting as a moderating variable, the objective of this research is to assess the effects of monitoring, audit risk, and professional ethics on the premature termination of audit procedures. Auditors working for public accounting firms in Pekanbaru and Medan made up the study's population; a questionnaire was used to choose 42 respondents. Data analysis was conducted using Partial Least Squares (PLS). The results reveal that audit risk positively and significantly effects the early termination of audit procedures, while supervision and professional ethics have a negative and significant impact. Furthermore, while quality control does mitigate the association between professional ethics and premature audit procedure termination, it does not moderate the relationship between supervisory activities and audit risk

PENGARUH KEBERAGAMAN GENDER DAN UKURAN DEWAN DIREKSI TERHADAP PENGHINDARAN PAJAK YANG DIMEDIASI OLEH KINERJA KEBERLANJUTAN: THE EFFECT OF GENDER DIVERSITY AND SIZE OF BOARD OF DIRECTORS ON TAX AVOIDANCE MEDIATED BY SUSTAINABILITY PERFORMANCE

State revenue from taxation is Indonesia's largest source of revenue as evidenced in 2018, where tax revenue contributed 78.1% of total state revenue. However, this is inversely proportional for companies where taxes are a relatively significant expense for companies. This is considered to be able to reduce profits relatively significantly so that tax management efforts are made so that companies can pay taxes, as little as possible. This study aimed to investigate the impact of gender diversity and board size on corporate tax avoidance practices. Additionally, it sought to contribute to the existing body of literature by examining the role of a mediator, specifically sustainability performance, in mediating the relationship between board size, board gender diversity, and tax avoidance in Indonesia. The research analyzed data from all companies listed on the IDX that met the predetermined sample criteria. The findings of this study indicate that neither board size nor board gender diversity has a significant influence on tax avoidance. However, when tested with a mediating variable, namely sustainability performance, both board size and board gender diversity demonstrate a positive effect. Nevertheless, the results of the mediation of sustainability performance are not statistically significan

FAKTOR – FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN : PERAN MODERASI GOOD CORPORATE GOVERNANCE : DETERMINANTS OF THE FIRM VALUE: THE MODERATION ROLE OF GOOD CORPORATE GOVERNANCE (EMPIRICAL STUDY ON ISLAMIC COMMERCIAL BANKS IN 2015 - 2020)

This study aims to examine and analyze the effect of intellectual capital, managerial ownership, and risk management on firm value moderated by good corporate governance at Islamic Commercial Banks in Indonesia from 2015 to 2020 and differences in the effect of IC, managerial ownership, and risk management on firm value in Government-owned and Privately-owned Islamic Commercial Banks in Indonesia from 2015 to 2020. The population in this study amounted to 14 Islamic commercial banks with a sample of 12 banks. The data analysis used in this research is Multiple Linear Regression, Moderate Regression Analysis, sensitivity analysis and regression coefficient test.The result of research shows that intellectual capital affects the value of Islamic Commercial Bank companies. This means that the better the intellectual capital, the more the company value will increase. Managerial ownership has no significant effect on the value of Islamic Commercial Bank companies. Risk management has a significant positif effect on the value of Islamic Commercial Bank companies. GCG moderates the effect of intellectual capital and risk management on the value of Islamic Commercial Bank companies, but does not moderate managerial ownership

BAGAIMANA BERBAGI INFORMASI MEMEDIASI PENGARUH KUALITAS INFORMASI TERHADAP KINERJA MANAJEMEN RANTAI PASOKAN : HOW INFORMATION SHARING MEDIATES THE INFLUENCE OF INFORMATION QUALITY ON SUPPLY CHAIN MANAGEMENT PERFORMANCE

This study aims to examine the factors that influence supply chain management performance, focusing on information sharing as a mediating factor. The population of this study was 13,540 MSMEs in Pekanbaru City, with sample selection using convenience sampling. A 5-point scale was used, and considering the social scale of this study, 36 statements were multiplied by 5, resulting in a sample size of 180 respondents. The statistical method used was Partial Least Square (PLS) implemented through SmartPLS. Data analysis revealed that information quality has a significant impact on supply chain management performance, information quality affects information sharing. In addition, information quality affects supply chain management performance through information exchange. This study highlights the importance for MSMEs to understand the role of information quality in improving supply chain performance and the role of information sharing in improving supply chain efficiency

PENGARUH STABILITAS KEUANGAN, TARGET KEUANGAN, KETIDAKEFEKTIFAN PENGAWASAN, PERGANTIAN AUDITOR DAN KOLUSI TERHADAP KECURANGAN LAPORAN KEUANGAN : THE EFFECT OF FINANCIAL STABILITY, FINANCIAL TARGETS, SUPERVISORY INEFECTIVENESS, AUDITOR CHANGE AND COLLUSION ON FINANCIAL STATEMENT FRAUD

This study examines the effect of financial stability, financial targets, ineffective monitoring, auditor switching and collusion on fraudulent financial statements. The population of this study are state-owned companies listed on the IDX for 2018-2021. The research sample was selected using purposive sampling method. With a total of 60 observations of annual financial reports. The type of data used is secondary data, which is in the form of annual reports of companies listed on the IDX during the 2018-2021 period. Hypothesis testing was carried out using multiple linear regression methods using SPSS17 software. The results of the study show that financial targets, Ineffective monitoring, auditor turnover and collusion have proven to have an effect on fraudulent financial reporting. Meanwhile, financial stability has no effect on financial statements

KEPUTUSAN TRANSFER PRICING : PENGARUH BEBAN PAJAK, KONTRAK UTANG, DAN PROFITABILITAS: TRANSFER PRICING DECISIONS: THE EFFECT OF TAX EXPENSE, DEBT CONTRACTS, AND PROFITABILITY

Transfer pricing is the practice of determining the price of goods, services, or assets transferred from one company to another company that has a linkage or special relationship. Transfer pricing can be done either by affiliated companies integrated under the same management or by different companies but have a special relationship, both at the domestic and international levels. The aim of this research is to test the influence of tax burdens, debt contract, and profitability on transfer pricing decision in energy sector companies that listed at Indonesia Stock Exchange. Sample selection was using purposive sampling with final sample 19 companies and 57 observation from 2020-2022. This research uses panel data regression analysis. The choice of this technique is because the research data is a panel that combines cross section and time series data types. The tool used to support data analysis in this study is Eviews software. The result shows that tax burdens have an influence on transfer pricing decision, while debt contact and profitability have not influence on transfer pricing decision. This is due a business decision driven by impact of the COVID-19 pandemic that cause the economy collaps