ABSTRACT The Financial Services Authority has issued the latest regulation in the Capital
Market sector, namely the Financial Services Authority Regulation Number 3/POJK. 04/2021 …

Tax avoidance merupakan praktik yang sering dilakukan perusahaan untuk meminimalkan
beban pajak mereka, namun tetap berada dalam batas peraturan hukum. Praktik ini dapat …

Setiap kegiatan usaha harus dapat dipertanggungjawabkan terhadap lingkungan
sebagaimana diatur di dalam Pasal 109 angka 1 Undang-Undang Nomor 11 Tahun 2020 …

Penelitian ini bertujuan untuk menganalisis persepsi mahasiswa akuntansi mengenai
pentingnya pengungkapan laporan keberlanjutan perusahaan, dengan fokus pada manfaat …

This research aims to test and analyze the effect of tax avoidance on company value with
earnings management as a moderating variable in consumer goods sector companies listed …

One form of the company's contribution to the maintenance and preservation of the
surrounding community's finances is through the implementation of CSR based on local …

Purpose-This research aims to prove the influence of the characteristics of the board of
directors, audit committee, and ownership on the performance of manufacturing companies …

The Indonesian economy is currently quite good with a strong foundation These conditions
make Indonesia look very attractive to investors, also supported by the results of Indonesia's …

Tujuan penelitian ini adalah untuk menguji apakah laba akuntansi dan arus kas operasi
berpengaruh terhadap return saham pada perusahaan manufaktur subsektor industri dasar …

The presence of majority shareholders who also hold positions as public company
executives leads to a conflict of interest due to their dual status. During the general meeting …