11 articles in this issue
Basis G Andamari, Shanti Lysandra, Salis Musta Ani
This study analyzes the effect of the Covid-19 pandemic, which consists of the number of confirmed positives, the number of active people, and the number who died from Covid-19 on the sectoral index on the Indonesia Stock Exchange (IDX). The research meth... see more
Tyahya Whisnu Hendratni, DW Soemarsono, Hindradjid Harsono
This study aims to determine the effect of inflation, interest rates, and ROE on NPL in Commercial Banks, how the banking sector strategy faces the threat of NPL during the Covid-19 Pandemic, and how the implementation of government policies and their eff... see more
Eka Yuning Pratiwi, Isbandini Veterina, Basuki Toto Rahmanto
The capital market is susceptible to changes or events happening inside or outside the country. Changes in the capital market will affect them directly or indirectly to the economy. The announcement of COVID – 19 lockdown is one of the major impacts on th... see more
Mita Nur Octaviani, Ludwina Harahap
Research in the area of corporate governance (CG) conducted so far, focusing more on the board of commissioners, board of directors, and audit committee on the achievement of corporate value; institutional ownership mechanisms are still rarely analyzed. T... see more
Yuana Rizky Octaviani Mandagie
This study aims to test the influence of production costs, promotional costs and sales on net profit. The population of this study is food and beverage companies listed on the Indonesia Stock Exchange for the period 2017 – 2019. The sample count of this s... see more
Kezia Josephine, Vianty Adella Santo, Totti Andrea Leonardo
This study examines the effect of corporate governance on human capital disclosure with managerial ownership as a moderating variable. In this study, the components of corporate governance studied consisted of the board of independence (BoI), gender diver... see more
Saiful Muchlis, Munir Munir, Rimi Gusliana Mais
This study aims to determine the financial performance of Islamic banking using the Maqashid Shariah Index financial approach. This study uses a type of descriptive research with a quantitative approach. The population of this study is Islamic commercial ... see more
Agoestina Mappadang, Wahyudin Wahyudin, Jusuf Luther Mappadang
This study aims to determine the factors that influence tax management by using the effective tax rate as a measuring indicator. Several factors of the company's financial characteristics are used, such as capital intensity ratio, profitability, leverage,... see more
Inna Zahara, David Ulistiyantoro, Gerlan Haha Nusa
This research aims to determine the standard of skills needed to be involved in the accounting profession in the era of new habits (new normal) adaptation. The standard is in line with data on job market demand for beginners in the accounting profession d... see more
Christian Elrico Harison Lala, Lintje Kalangi, Anneke Wangkar
This research aims to determine whether company size, profitability, audit opinion, and auditor reputation significantly affect audit report lag. This research was conducted at property and real estate companies listed on the Indonesia Stock Exchange from... see more
Amelia Oktrivina
This research was aimed to examine the effect of financial distress on earnings management, moderated by audit quality in manufacturing companies listed on the Indonesian stock exchange 2017 – 2020. The type of data in this study is secondary data with a ... see more