http://repository.president.ac.id/xmlui/handle/123456789/12550 Thu, 09 Apr 2026 01:54:35 GMT 2026-04-09T01:54:35Z http://repository.president.ac.id/xmlui/handle/123456789/12588 PENGARUH NON-PERFORMING LOAN, UKURAN KANTOR AKUNTAN PUBLIK, DAN AUDIT LAG TERHADAP GOING CONCERN PERUSAHAAN PERBANKAN YANG TERMASUK DALAM PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2022 Sastrawinata, Indira Hajar Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh dari Non-Performing Loan, ukuran Kantor Akuntan Publik, dan audit lag terhadap going concern pada perusahaan sektor perbankan yang termasuk dalam Perusahaan LQ45 dan terdaftar di Bursa Efek Indonesia dengan periode penelitian 2012-2022. Sampel dipilih dengan metode purposive sampling dan data yang valid adalah 17 perusahaan. Teknik pengolahan data menggunakan analisis regresi berganda yang dibantu oleh program SPSS (Statistical Product and Service Solution) for Microsoft versi 22 dan Microsoft Excel. Hasil penelitian ini menunjukkan bahwa Non-Performing Loan dan audit lag memiliki pengaruh positif terhadap going concern suatu Perusahaan perbankan yang ada di Indonesia, dan ukuran Kantor Akuntan Publik berpengaruh negative terhadap going concern suatu Perusahaan perbankan di Indonesia. Secara simultan, Non- Performing Loan, Ukuran Kantor Akuntan Publik, dan Audit Lag berpengaruh positif terhadap going concern dengan parameter ROE (Return on Equity). Sehingga, dapat disimpulkan bahwa terdapat beberapa factor yang dapat memengaruhi going concern suatu Perusahaan perbankan dan tidak menutup kemungkinan factor-faktor tersebut tidak memiliki kaitan dengan aspek CAMEL (Capital Adequacy, Asset Quality, Management, Earnings, dan Liquidity). Mon, 01 Jan 2024 00:00:00 GMT http://repository.president.ac.id/xmlui/handle/123456789/12588 2024-01-01T00:00:00Z http://repository.president.ac.id/xmlui/handle/123456789/12587 ANALISIS FAKTOR PENENTU PENGHINDARAN PAJAK PADA PERUSAHAAN SEKTOR MANUFAKTUR Sibarani, Marlina Praktik penghindaran pajak yang masih tinggi menjadi salah satu penyebab rendahnya penerimaan pajak negara. Perusahaan cenderung fokus meminimalkan biaya dan memaksimalkan keuntungan, sedangkan pajak merupakan kewajiban yang harus ditanggung oleh setiap perusahaan. Penelitian ini berangkat dari studi sebelumnya yang menunjukkan adanya perbedaan hasil penelitian pengaruh corporate social responsibility, profitabilitas, ukuran perusahaan, intensitas modal, financial distress serta komisaris independen terhadap penghindaran pajak. Penelitian ini bertujuan untuk mengevaluasi kembali pengaruh corporate social responsibility, profitabilitas, ukuran perusahaan, intensitas modal, financial distress serta komisaris independen terhadap penghindaran pajak. Laporan keuangan perusahaan yang terdaftar di BEI periode 2019-2022 merupakan data sekunder dari penelitian ini. Metode penelitian yang digunkan adalah Metode Kuantitatif dengan sampel 51 perusahaan yang memenuhi kriteria. Hasil penelitian menunjukkan adanya pengaruh signifikan antara profitabilitas, intensitas modal dan komisaris independen terdahap penghindaran pajak. Sementara corporate social responsibility, ukuran perusahaan dan financial distress menunjukkan tidak adanya pengaruh terhadap penghindaran pajak. Mon, 01 Jan 2024 00:00:00 GMT http://repository.president.ac.id/xmlui/handle/123456789/12587 2024-01-01T00:00:00Z http://repository.president.ac.id/xmlui/handle/123456789/12586 DOES FINANCIAL NON-DISTRESS MODERATE THE INFLUENCE OF DIVIDEND POLICY AND LEVERAGE ON COMPANY’S SUSTAINABLE GROWTH? Cahayani, Sri Sustainable growth plays a vital role in ensuring the company’s going concern. If a company can achieve growth that aligns with its sustainable growth rate, it will be more likely to maintain its business continuity. This research aims to analyze the influence of dividend policy and leverage on the sustainable growth rate of companies, with financial non-distress as a moderating variable. This research was conducted in the food and beverage sub-sector of the industrial sector listed on the Indonesia Stock Exchange from 2019 to 2023. The research population consists of 48 companies, with a sample size of 27 companies. The method of non-distress financial analysis using the Altman Z-score. The data analysis techniques include descriptive data analysis, classical assumption testing, hypothesis testing and moderation regression analysis using the Eviews program. The research findings can conclude that dividend policy has a negative and significant effect on the sustainable growth rate. Leverage has a positive and significant impact on the sustainable growth rate. Financial non-distress is not able to moderate the relationship between dividend policy on the sustainable growth rate. Financial non- distress is able to moderate the relationship between leverage on the sustainable growth rate. Mon, 01 Jan 2024 00:00:00 GMT http://repository.president.ac.id/xmlui/handle/123456789/12586 2024-01-01T00:00:00Z http://repository.president.ac.id/xmlui/handle/123456789/12585 CARBON EMISSIONS DISCLOSURE ON FIRM VALUE WITH PROFITABILITY AS MODERATING FACTOR (STUDY FROM ENERGY SECTOR LISTED ON IDX 2019-2023) Bintang, Dhiananda Reza This study was conducted to analyze the relationship between disclosure of carbon emissions and firm value with profitability as a moderating factor. The research sample used was energy companies listed on the Indonesia Stock Exchange for a period of 2019 - 2023. The sampling technique uses the Slovin formula or random sampling with linear regression analysis processed. The results showed that disclosure of carbon emissions has a negative effect on firm value, while profitability can strengthen the positive relationship between disclosure of carbon emissions and firm value. From these results, it can be assumed that investors generally only pay attention to the company's financial condition when making investment decisions. This study hopes that all stakeholders will implement environmental concerns. In addition, it is also recommended that regulatory standard setters in Indonesia further examine regulations regarding the disclosure of carbon emissions in companies, as this issue has become a global issue. With the standards set for carbon emission disclosure, companies are expected to improve the quality of information disclosure to the public. Mon, 01 Jan 2024 00:00:00 GMT http://repository.president.ac.id/xmlui/handle/123456789/12585 2024-01-01T00:00:00Z