This study has the aims of detecting the impact of ROA and ROE on CSR, the population of the financial statemenst of PT. Unilever Indonesia Tbk, sample of financial statements starting from 2018-2020 obtained 36 samples, the sampling mechanism is purposive sampling. As well as information collection techniques using documentation. Material testing using classical assumption test, multiple linear regression data analysis, hypothesis t test and F test. Based on simultaneous testing, the ROA impact on CSR is 0,000<0,05, ROE has an impact on CSR 0,033<0,05. The implementation of better corporate social responbility can practice good things for the sustainability of the company in the long term. CSR disclosure can also show that a company is carring out its obligations properly according to existing regulations and the surrounding population and environment of the company. With the activities carried out by CSR, the company can give people confidence in the company’s products after which the good name of the company becomes excellent in the eyes of the population, and can grow financial capacity which can be shown from the ROA and ROE ratio.

This study aims to analyze the effect of the use of information technology on the effectiveness of the internal control system in the Bina Citra Women's Cooperative in Menganti Gresik. The research method used is qualitative, involving cooperative heads, cooperative treasurers, and cooperative members as informants. Data collection techniques were carried out through interviews with cooperative members and management, direct observation of activities in cooperatives, and study of documents such as cooperative SOPs, financial reports, and information technology usage policies. The results of the study show that cooperative members have a positive perception of the influence of the use of information technology in increasing the effectiveness of the cooperative's internal control system. Information technology helps in prioritizing customer service, preventing fraud, and reducing the risk of fraud

The purpose of this study was to determine the calculation of the cost of production and the process of determine the selling price of fry at Jaya Samudra. This study calculates the cost of production using the full costing method and variable costing as well as determining the selling price using cost plus pricing. The type of research used is descriptive qualitative research. The data used in this study are primary data from interviews and information on Jaya Samudra’s production costs during 2021. The results of the analysis of research data show that the calculation of the company’s cost of goods manufactured is lower than the calculation using the full costing method, but when calculated by variable costing have in common. The determination of Jaya Samudra’s selling price is only carried out according to the market price. The selling price using the cost plus pricing method results in higher and lower resuluts, this happens when the price of the fry soars.

A healthy bank or not can be measured from the level of profit. If the bank has a profit every year, the bank is still able to maintain its viability. Bank profits can be measured from the Return on assets. This study aims to determine the effect of Net interest margin, Loan to deposit ratio and Non-performing loan on Return on assets in banking companies listed on the IDX in 2019-2021. The sample technique used in this study uses purposive sampling and the number of samples is 54 banking companies listed on the IDX in 2019-2021. The data analysis technique used is the classical assumption test (autocorrelation test), multiple linear regression test, and hypothesis testing. The results of this study indicate that the net interest margin has an effect on return on assets. Loan to deposit ratio has no effect on return on assets. Non-performing loans have no effect on return on assets.

This study proves the effect of business risk, sales growth, asset structure on capital structure which is moderated by company size. This type of research method is quantitative research with purposive sampling. The object of this research is the plastic and packaging sector companies listed on the Indonesia Stock Exchange in 2019-2021. Data analysis uses SPSS version 26 and Moderated Regression Analysis (MRA). The results of this study indicate that the business risk and sales growth variables have no effect on the capital structure. While the asset structure variable affects the capital structure. In addition, company size cannot moderate business risk, sales growth and asset structure to capital structure

This study aims to determine the effect of inflation on the JCI, the effect of interest rates on the JCI, and the effect of GDP growth on the JCI. This research uses SPSS analysis test. In this study, the approach used is a quantitative approach. The sample selection method uses a non-probability sampling method. In this study, the data used are secondary data registered and published in the Central Statistics Agency, Bank Indonesia and the Indonesia Stock Exchange. The sample used in this study was saturated sampling where all the population was sampled as many as 32 data samples during the 2014-2021 period. The results showed that inflation and interest rates had no effect on the Composite Stock Price Index (JCI), while the Gross Domestic Product (GDP) had an effect on the Composite Stock Price Index (JCI).

The company definitely wants to build a good image for the surrounding environment by giving it responsibility or what is called CSR. This study aims to determine the Effect of Government Share Ownership, Foreign Share Ownership, and Company Size on CSR disclosure in Consumer Goods Industry Issuers Listed on the Indonesia Stock Exchange in 2019-2021. The sample technique used in this study uses purposive sampling and the number of samples are 66 companies listed in the consumer goods industry that are listed on the IDX in 2019-2021. Data analysis using multiple linear regression analysis method. The results of this study indicate that government share ownership has no effect on CSR disclosur.. Foreign share ownership has no effect on CSR disclosure. Firm size has no effect on CSR disclosure

Public companies are required to publish financial statements in time that has been set by the OJK which is lees than 120 days. The delay of the company in the publish financial statements to give effect to the good name of the company and the trust investor that can make declining investor confidence to the company. One of the companies that experienced a delay in the publishing of financial statements Food and Beverages Companies on the IDX in 2018-2020. Purpose of the study is determine of the factors that effect audit delay. Data analysis in this study used the logistic regression method. The results of this study indicate that company size has no effect on audit delay in food and beverages companies on the IDX 2018-2020, leverage does not affect audit delay on food and beverages companies on the IDX 2018-2020, KAP size does not affect audit delay on food companies. and beverages on the IDX 2018-2020, and the auditor's opinion has an effect on audit delay in food and beverages companies on the IDX 2018-2020. Keywords: Firm Size; Leverage; KAP Size; Auditor Opinion; Audit Delay

This study aims to examine the effect of financial distress, management turnover, KAP size, partial audit opinion on auditor switching. The sample technique used in this study uses purposive sampling and obtained a sample of 48 BUMN companies listed on the IDX in 2018-2020. Data analysis used logistic regression method. The test results show that the audit opinion has no effect on auditor switching due to the significance level of 0.466, greater than 5%. KAP size has no effect on auditor switching because the significance level value is 0.763, which is greater than 5%. Management changes have no effect on auditor switching due to value. The significance obtained is 0.941, greater than 5%. Financial distress has no effect on auditor switching because the significance value is 0.243, which is greater than 5%. Key words: Auditor Switching; Audit Opinion; KAP Size; Management Change;Financial Distress.

The purpose of this research is to find out the influence of financial conditions, disclosures and audit opinions during the previous year on the Going Concern Audit Opinion in Wholesale and Retail Trade companies listed on the IDX in 2019-2020. The sample technique in this research is using purposive sampling technique and obtained a sample of 66 Wholesale and Retail Trade companies listed on the IDX in 2019-2020. Logistic regression method was used to analyze the data in the study. The results of the study indicate that financial conditions have no effect on going concern audit opinion, this is represented by a significance value of 0.700 which is greater than 0.05. Meanwhile, the disclosure has an impact on the going concern audit opinion with the resulting value being 0.000 less than 0.05, and last year's audit opinion does not affect the going concern audit opinion, because the significance value is 0.290 greater than 0.05. Keywords: Financial Conditio; Disclosure; Audit Opinion in Previous Year; Audit Opinion Going Concern