• ANALISIS KELAYAKAN INVESTASI ATAS AUTOMATION TECHNOLOGY DI PT XYZ 

  Intifada, Muhammad Yusuf (President University, 2025)

  Penelitian ini dilatarbelakangi oleh kebutuhan PT XYZ untuk menekan biaya tenaga kerja akibat persaingan yang semakin ketat serta tingginya biaya produksi. Permasalahan utama yang dikaji adalah kelayakan investasi ...
• THE EFFECT OF PROFITABILITY, LEVERAGE, LIQUIDITY AND DIVIDEND POLICY ON THE VALUE OF COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) LQ45 INDEX FOR THE PERIOD 2022-2024 

  Hasibuan, Dwi Sri Widuri (President University, 2025)

  This study aims to analyze the effect of profitability, debt ratio, liquidity, and dividend policy on the enterprise value of LQ45 issuers listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024. Data ...
• THE IMPACT OF AUDIT FEE AND AUDIT TENURE ON EARNINGS MANAGEMENT WITH AUDIT QUALITY AS A MODERATING VARIABLE 

  Gracia, Rachel Putri Judika (President University, 2025)

  This study examines the impact of audit fees and audit tenure on earnings management, with audit quality serving as a moderating variable, in food and beverage firms listed on the Indonesia Stock Exchange from 2019 to ...
• EXPANSION READINESS ANALYSIS OF PT KEMILAU BINTANG TIMUR BASED ON INVESTMENT FEASIBILITY INDICATORS, SCENARIO ANALYSIS, AND COMPARISON ANALYSIS 

  Pangesti, Nanda Dede (President University, 2025)

  This study evaluates the expansion readiness of PT Kemilau Bintang Timur (KBT), a shrimp farming enterprise in South Sulawesi, by integrating financial planning, investment feasibility analysis, scenario modelling, and ...
• THE EFFECT OF EXTERNAL PRESSURE, NATURE OF INDUSTRY, AND FINANCIAL TARGET ON FINANCIAL STATEMENT FRAUD IN CONSUMER GOODS COMPANIES LISTED ON IDX (2021-2024) 

  Wardhani, Anak Agung Sagung Paramita Kusuma (President University, 2025)

  This study aims to analyze the effect of external pressure, nature of industry, and financial target on financial statement fraud in manufacturing companies in the consumer goods subsector listed on the Indonesia Stock ...
• THE INFLUENCE OF PERSONAL FINANCIAL PLANNING, FINANCIAL HEALTH, AND INVESTMENT DECISION-MAKING ON IMPULSIVE BUYING BEHAVIOR AMONG E-COMMERCE USERS. 

  Aulia, Zahwa (President University, 2025)

  This study aims to examine the influence of personal financial planning, financial health, and personal decision-making on impulsive buying behavior among e-commerce users. In the digital era, the rapid growth of e-commerce ...
• THE INFLUENCE OF LOCUS OF CONTROL ON THE INTEREST OF PRESIDENT UNIVERSITY ACCOUNTING STUDENTS TAKING THE CERTIFIED PUBLIC ACCOUNTANT (CPA) EXAM 

  Hasan, Zakaria Kamal (President University, 2025)

  This study examined the factors that influence the interest of accounting students at President University in taking the Certified Public Accountant (CPA) exam. This quantitative investigation focused on an independent ...
• THE EFFECT OF CORPORATE GOVERNANCE (MANAGERIAL OWNERSHIP, INSTITUTIONAL OWNERSHIP, NUMBER OF AUDIT COMMITTEES) & CORPORATE SUSTAINABILITY ON FIRM VALUE USING TOBIN’S Q IN LQ45 COMPANIES FOR THE PERIOD 2019–2023 

  Tarigan, Chyntia Betti Br (President University, 2025)

  This study examines the effect of corporate governance and corporate sustainability on company value as measured using Tobin's Q. The independent variables used include managerial ownership, institutional ownership, the ...
• FACTORS AFFECTING HEDGING DECISIONS: AN ANALYSIS IN THE TRANSPORTATION AND LOGISTIC COMPANIES LISTED AT INDONESIA STOCK EXCHANGE PERIOD 2021-2024 

  Febrian, Muhammad Faizu Rizka (President University, 2025)

  This research seeks to examine how foreign exchange rates (Rupiah against US Dollar), interest rates, profitability, and solvency influence corporate hedging decisions among transportation and logistics firms registered ...
• THE EFFECT OF EARNINGS MANAGEMENT, SALES GROWTH, OPERATING CASH FLOW, AND PROFITABILITY ON FINANCIAL DISTRESS IN CABLE COMPANIES LISTED ON IDX FROM 2019 -2024 

  Manjorang, Irna Theresia Br (President University, 2025)

  This study examines the effect of earnings management, sales growth, operating cash flow, profitability on financial distress. This study used quantitative methods with binary logistic regression analysis using SPSS 27 ...
• THE INFLUENCE OF FINANCIAL TECHNOLOGY, FINANCIAL LITERACY, AND CONSUMPTIVE BEHAVIOR ON INTEREST IN APPLYING ONLINE LOANS AMONG GENERATION Z 

  Nurfitri, Dini (President University, 2025)

  The rapid advancement of financial technology (fintech) has transformed the financial sector, particularly in providing easier access to online loan services. Generation Z, as the dominant users of digital platforms, has ...
• ANALYZING THE IMPACT OF CSR DISCLOSURE, SDGS DISCLOSURE, AND FINANCIAL PERFORMANCE TOWARDS FIRM VALUE LISTED ON THE INDONESIAN STOCK EXCHANGE FROM 2022-2024 

  Johannes, Raphael (President University, 2025)

  This research aims to discover the influence of Corporate Social Responsibility Disclosure (CSRD), Sustainable Development Goals Disclosure (SDGD), and Return on Assets (ROA) on the firm value. The measurement of CSRD, ...
• THE EFFECT OF FRAUD TRIANGLE ON FINANCIAL STATEMENT FRAUD WITH THE BENEISH M-SCORE APPROACH IN MINING COMPANIES LISTED ON THE IDX (2019 – 2023) 

  Lorenza, Viona (President University, 2025)

  This study aims to examine the effect of fraud triangle elements on financial statement fraud in mining companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The fraud triangle is represented by ...
• THE EFFECT OF LEVERAGE, INSTITUTIONAL OWNERSHIP, EXECUTIVE CHARACTER, AUDIT COMMITTEE, AND SALES GROWTH ON TAX AVOIDANCE 

  Rohimayani, Oni Septia (President University, 2025)

  The purpose of this study is to determine how tax avoidance is impacted by leverage, institutional ownership, executive characteristics, audit committees, and sales growth. The study uses secondary data and a quantitative ...
• THE ROLE OF AI IN ACCOUNTING PROFESSION: BETWEEN RISK AND OPPORTUNITY 

  Hasibuan, Indra Fernando (President University, 2025)

  The use of AI in the accounting profession is crucial today, as technological developments and advancements have significantly assisted and facilitated several human activities, including assisting the accounting profession ...
• RESEARCH ON THE RELATIONSHIP BETWEEN INTERNAL CONTROL QUALITY AND FIRM PERFORMANCE – A CASE STUDY OF FINANCIAL INDUSTRY 

  Li, Jia Rui (President University, 2025)

  The relationship between internal control quality and firm performance has been a key topic in financial management and corporate governance. This study examines how internal control quality affects enterprise performance ...
• THE EFFECT OF TAX AVOIDANCE ON BANKRUPTCY RISK WITH TRANSFER PRICING AS A MODERATING VARIABLE IN MULTINATIONAL COMPANY IN INDONESIA 

  Prasetio, Viriya Anjali (President University, 2025)

  The Ministry of Finance reported an 8.9% increase in Indonesia's tax revenues in 2023, signaling recovery from the Covid-19 downturn. However, the State of Tax Justice highlights ongoing global tax losses, with 57% linked ...
• THE EFFECT OF LEVERAGE, MANAGERIAL OWNERSHIP, CAPITAL INTENSITY, DEFERRED TAX EXPENSE ON TAX AVOIDANCE: A STUDY OF MANUFACTURING COMPANIES ON THE INDONESIAN STOCK EXCHANGE FOR THE 2019 - 2021 PERIOD 

  Tarigan, Sry Melisa (President University, 2025)

  This study aims to examine the effect of leverage, managerial ownership, capital intensity, and deferred tax expenses on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the ...
• ANALYSIS OF FRAUD-DETECTING FINANCIAL REPORTING USING THE M BENEISH SCORE METHOD IN TRANSPORTATION AND LOGISTICS COMPANIES ON THE INDONESIA STOCK EXCHANGE IN 2014-2023 

  Syariah, I’Ah (President University, 2025)

  The purpose of this study is to use the Beneish M-Score model to detect, evaluate, and test financial statement fraud. The financial statements of 37 companies in the transportation and logistics sector listed on the ...
• THE EFFECT OF DIVERSIFICATION STRATEGY ON TAX AGGRESSIVENESS WITH BOARD DIRECTOR’S INCENTIVE AS THE MODERATING VARIABLE 

  Purba, Desi F Margaretta (President University, 2025)

  This study aims to evaluate the effect of diversification strategy on tax aggressiveness, with board director's incentive as the moderating variable. Utilizing secondary data obtained from the annual reports of manufacturing ...

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