Melani Risma Gultom, Vita Fitria Sari

Pengaruh Persepsi Penggunaan Artificial Intelligence terhadap Kualitas Audit

Accounting

This study aims to examine the influence of the perception of artificial intelligence ease of use and the perception of artificial intelligence useful...

Review:

This study tackles a highly pertinent topic concerning the influence of Artificial Intelligence (AI) perceptions on audit quality, an increasingly cri...

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Selfi Andina Putri, Dewi Pebriyani

Pengaruh Carbon Emission Disclosure, Eco-Efficiency, dan Environmental Cost terhadap Nilai Perusahaan: Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2020–2024

Finance

This study aims to analyze the effect of carbon emission disclosure, eco-efficiency, and environmental cost on firm value. The type of research used i...

Review:

This study investigates the influence of carbon emission disclosure, eco-efficiency, and environmental costs on firm value among companies listed on t...

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Fania Rahayu Putri, Herlina Helmy

Pengaruh Kepemilikan Keluarga terhadap Penghindaran Pajak dengan Pengungkapan Corporate Social Responsibility sebagai Variabel Moderasi

Finance

This study examines the impact of family ownership on tax avoidance, with corporate social responsibility disclosure serving as a moderating variable....

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Heryuni Humaira, Mayar Afriyenti

Pengaruh Karakteristik CEO dan Kepemilikan Saham Manajerial terhadap Real Earnings Management pada Perusahaan Pertambangan yang Terdaftar di BEI tahun 2020-2023

Management

This study aims to find out how the characteristics of CEOs and managerial stock ownership affect real earnings management. In this study, the samplin...

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This study investigates the influence of CEO characteristics and managerial stock ownership on real earnings management among mining companies listed...

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Rahma Rahma, Dewi Pebriyani

Pengaruh Kualitas Pengungkapan Corporate Social Responsibiliy terhadap Nilai Perusahaan dengan Kepemilikan Asing sebagai Variabel Moderasi: Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di BEI Periode 2021 - 2024

Finance

This study examines the effect of corporate social responsibility (CSR) disclosure quality on firm value, with foreign ownership as a moderating varia...

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Allifvia Agati, Nurzi Sebrina

Efektivitas Komite Audit dan Ukuran Perusahaan: Analisis Corporate Risk Disclosure Perusahaan Sektor Basic Materials di Indonesia

Accounting

This study aims to examine the effect of audit committee effectiveness and firm size on the level of Corporate Risk Disclosure (CRD) among basic mater...

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Anggun Kemala, Efrizal Syofyan

Pengaruh Good Corporate Governance dan Struktur Kepemilikan terhadap Kinerja Perusahaan Sektor Keuangan di Bursa Efek Indonesia

Management

This study examines the influence of good corporate governance (GCG) and ownership structure on the financial performance of banking and insurance com...

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Arini Mahclania, Herlina Helmy

Pengaruh Risiko Environmental, Social, and Governance (ESG) terhadap Enterprise Risk Management (ERM) dengan Kepemilikan Keluarga sebagai Variabel Moderasi

Management

The growing environmental issues that threaten Indonesia's economy present new challenges in maintaining corporate stability. The dynamics of these ri...

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Muhammad Ichsan, Dewi Pebriyani

Pengaruh Struktur Utang dan Likuiditas terhadap Kinerja Perusahaan: Studi Empiris pada Perusahaan Farmasi yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2019-2024

Finance

This research is motivated by the pharmaceutical companies that are in high debt and have been sued, and company losses have increased sharply from th...

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Nurul Fatimah Aziz, Fefri Indra Arza

Pengaruh Intellectual Capital dan Intensitas Research and Development (R&D) terhadap Nilai Perusahaan

Management

“The primary issue in this research is how intellectual capital and the intensity of research and development (R&D) affect the corporate value in...

Review:

This study investigates the crucial relationship between intellectual capital, R&D intensity, and corporate value within the F&B sector listed on the...

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