Company Websites Research Articles

The Effect of Capital Intensity, Financial Distress, Growth Opportunity, and Tax Incentives on Accounting Prudence with Litigation Risk As A Moderating Variable

This research aims to determine and examine the effect of Capital Intensity, Financial Distress, Growth Opportunity, and Tax Incentives on Accounting Prudence with Litigation Risk as a Moderating Variable. This research uses secondary data collected from the Indonesia Stock Exchange (IDX), stock information from the Yahoo Finance website, and the official websites of sector-related companies. Furthermore, this study is quantitative and employs multiple linear regression analysis, with the research population comprising the Transportation and Logistics Sector and the Technology Sector for the period 2020-2022. Based on the hypothesis testing results, the study shows that the Capital Intensity variable positively affects Accounting Prudence. Additionally, financial distress has a negative effect on accounting Prudence. Meanwhile, Growth Opportunities and Tax Incentives do not affect Accounting Prudence. Furthermore, the Litigation Risk variable cannot moderate the relationship between Capital Intensity, Financial Distress, Growth Opportunity, and Tax Incentives with Accounting Prudence.

The Influence of Leverage, Profitability, Liquidity and Tax Planning on Company Value in Consumption Goods Industry Sector Companies on the Indonesian Stock Exchange

This study aims to examine and analyze the effect of leverage, profitability, liquidity, and tax planning on company value in consumer goods industry sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. It is a quantitative study using panel data analysis, employing methods such as the Chow test, Hausman test, Lagrange multiplier test, classical assumption tests, and hypothesis testing through Eviews 12 software. The study population includes companies in the consumer goods sector registered on the IDX between 2019 and 2021. A purposive sampling method was applied, resulting in 28 companies and a total of 84 observations. The data utilized are secondary and obtained from the official IDX website (www.idx.co.id) and company websites. The findings demonstrate that profitability has a positive and significant effect on firm value, indicating that more profitable companies tend to increase their market value. In contrast, leverage, liquidity, and tax planning do not show significant effects on firm value. However, when considered simultaneously, leverage, profitability, liquidity, and tax planning collectively influence firm value. These results underscore the importance of profitability as a key driver of firm value in the consumer goods industry, suggesting that companies should prioritize strategies to enhance profitability to improve market valuation. The study’s findings have implications for financial managers, investors, and policymakers, as they highlight the limited role of leverage, liquidity, and tax planning in directly influencing firm value, prompting a reevaluation of how these variables are considered in strategic financial decision-making.

Corporate Social Responsibility Effect On Company Value With Financial Performance As A Mediation Variable In Companies In Food And Beverage, Transportation, Accommodation Sector Listed On Idx 2021-2022

Technology can play an important role for a company in opening up new business opportunities and expanding sales coverage. The accounting information system is a process of capturing, storing, processing and communicating information according to professional needs. The use of financial reports alone is not enough to become the basis of information, additional information is needed in determining a strategy to achieve company goals so that many companies are starting to disclose non-financial reports. non-financial reports are one of the important factors in determining which strategy to choose to carry out the objectives that have been set and linked to financial information in designing a performance measurement system. The purpose of this study is to see the effect of Corporate Social Responsibility on Firm Value with Financial Performance as a Moderation Variable. This research for the 2021 and 2022 periods uses secondary data obtained through the company's personal website and the Indonesia Stock Exchange (IDX). The sampling method used was a purposive sample and obtained as many as 39 companies as a sample. Data were analyzed by using PLS SEM software SmartPLS version 4. The research results obtained are that Economic Performance (Profit) has an effect on Firm Value, but Environmental Performance (Planet) and Social Performance (People) has no effect on Firm Value. Financial Performance cannot mediate Economic Performance (Profit), Environmental Performance (Planet), and Social Performance (People) on Firm Value.

Comparative effects of drug interventions for the acute management of migraine episodes in adults: systematic review and network meta-analysis

ObjectiveTo compare all licensed drug interventions as oral monotherapy for the acute treatment of migraine episodes in adults.DesignSystematic review and network meta-analysis.Data sourcesCochrane Central Register of Controlled Trials, Medline, Embase,...

Fairness in E-Recruitment: Examining Procedural Justice Perceptions and Job Seekers’ Intentions

Corporate websites are crucial in recruitment, as the prospective applicants’ experiences in digital recruitment may influence their intentions. Therefore, understanding how opportunity-to-perform perceptions (OPP) integral to procedural justice experienced by potential applicants while visiting a corporate recruitment website impact their reactions towards the company can be key. This study aims to elucidate the influence of OPP on applicants’ intentions to apply (ITA) via corporate websites. Specifically, it explores the indirect relationship between OPP during recruitment and ITA one month after visiting a company website, mediated by organizational attractiveness and ITA measured immediately after and one week after the website visit. This multi-wave study collected 260 cases from master’s students in psychology who completed a questionnaire across waves. Hypotheses were tested using the PROCESS macro in SPSS. The findings highlighted a serial mediation pathway, wherein the indirect connection between OPP and ITA after one month was mediated through organizational attractiveness, ITA immediately after, and one week after website visits. The results highlight the importance of enhancing procedural justice corporate websites to influence applicants’ perceptions and intentions positively and improve recruitment outcomes. Future research should explore the effect of long-term justice perceptions as a basis for a sustainable employee–employer relationship.

Application of Lean Startup Principles in the Improvement of Digital Platforms: a Case Study in a Solar Energy Company

Objective: The objective of this study is to improve a solar energy company's website by utilizing the principles of the Lean Startup methodology to meet customer expectations. Theoretical Framework: This study is based on the concepts of digital entrepreneurship and the Lean Startup methodology, emphasizing the importance of adapting to the digital environment and applying agile methodologies for technological innovation. Method: The research adopted a case study with a qualitative and descriptive approach. Data collection was carried out through semi-structured interviews with customers and potential customers, as well as prototyping to validate the hypotheses raised. Results and Discussion: The results revealed that the main improvement needs include adding information about the company, adjusting visual elements, and incorporating interactive tools. The application of Lean Startup principles allowed for rapid iterations on the improvements, resulting in an increased perception of the website's credibility and usability by users. Research Implications: This research provides practical insights into the implementation of agile methodologies for the enhancement of digital products, highlighting the importance of continuous validation with users to achieve satisfactory results. Originality/Value: This study contributes to the literature by demonstrating the applicability of the Lean Startup methodology in a real context of digital product improvement, offering a replicable model for other companies seeking continuous innovation and customer satisfaction.

Customer Relationship Management Factors and Value Chain Model

CRM is an acronym for "customer relationship management," which stands for "customer relationship management system." Gartner first used the phrase "customer relationship management" in 2005. An essential part of the CRM approach is the CRM systems, which gather information from various communication channels such as a company's website, telephone, email, live chat, marketing materials, social media, and more. This information is collected according to different marketing aspects. This aspect of the CRM strategy is very vital to its overall functioning. When it comes to doing business, one of the most difficult tasks that might arise is trying to determine a customer's precise needs. For enterprises to become familiar with the problem recognition of clients, interviewing tactics are implemented. At the beginning of the procedure, the focus is placed on the customer to devise a strategy for maintaining a lucrative and significant long-term collaboration between the two parties. This plan is established to keep the customer at the center of the procedure.

Beeyond Foods: creating a sweet honey revolution

Learning outcomes After completion of the case study, the students will be able to[1] review the industry analysis using Porter’s five forces and strength, weakness, opportunities, threats framework and understand how a firm can achieve a competitive advantage, analyze the stakeholder theory and the salience of stakeholder mapping for enterprises with large number of stakeholders, apply the Mendelow framework of stakeholder mapping in this context and integrate it with stakeholder engagement for small enterprises and examine and evaluate how new age enterprises can engage better with stakeholders to provide a higher value creation. Case overview/synopsis Ayushi Srivastava started her enterprise, Beeyond Foods, in early 2021 with the aim to provide unadulterated, raw honey to consumers. She also wanted to help the beekeeping community by providing the beekeepers with a fair price for the procurement of honey from the bee hives. Beeyond Foods was a small enterprise in India that sold two variants of honey to consumers. The first variant was sourced from the Himalayan region of India, whereas the second was sourced from the Western Ghats of India. The primary distribution channel was trade fairs, where Srivastava would assemble her stall and sell honey to potential customers. Furthermore, a part of the sales was also driven by an electronic channel, which was through the company website. Customers could place their orders, and the honey would directly be delivered to their homes. With a successful start to the business, Srivastava was interested to scale her business and reach more customers. However, she was mindful that there were multiple stakeholders involved in the business. Srivastava had to study the values and needs of each stakeholder, while simultaneously formulate a strategy to expand her reach. This case study is designed to teach the concept of stakeholder value creation for small business enterprises. Complexity academic level This case study is well suited for an entrepreneurship and strategy course at the postgraduate (Master of Business Administration) level. This case study can also be taught in a marketing course. Supplementary materials Teaching notes are available for educators only. Subject code CSS3: Entrepreneurship.

Tour and Travel Services Company Website Design with Enhanced Awareness of Transportation Safety

<p><em>Transportation safety is a critical aspect of the tour and travel industry. With increased focus on passenger safety and comfort, tour and travel companies must adopt information technology to enhance safety aspects. This article discusses the design and development of a tour and travel company website that is more safety-conscious, integrating important features such as NIK usage, passenger tracking, real-time notifications, and customer awareness education regarding safety. The design process employs the Analysis, Design, Development, Implementation, and Evaluation (ADDIE) methodology. In summary, the new features added to the booking system have greatly improved user satisfaction and operational efficiency for the company. The safety-conscious website has positively impacted passenger safety and comfort. Technologies like NIK integration, real-time tracking, and automatic notifications have made the service more reliable and user-friendly. However, there's still a need for better education on safety requirements for drivers and vehicles, as many users admit to lacking understanding in this area. Continued efforts to educate users transparently can enhance trust and safety in transportation services.</em></p>

The power of ESG factors in driving financial growth: insights from Palestine

This study examines the effects of environmental, social, and governance disclosure (ESG) components on the financial performance (FP) of firms listed on the Palestine Stock Exchange (PEX) from 2016 to 2022, focusing on the moderating role of corporate governance. This study used primary data from 44 PEX-listed companies. A context analysis technique was used through company websites and disclosures, the entire population (308 observations) was used for this study, and the study used STATA utilizing the required statistical analysis for this research. The study finds that environmental, social, and governance disclosures significantly influence the Return on Equity and Return on Assets. Testing for the moderating role of Corporate Governance, especially board diversity and size, shows that board diversity moderates the association between social and governance disclosure and firm performance. Board size moderates the relationship between social disclosure and firm performance. By contrast, Board Size and Diversity do not moderate the relationship between environmental disclosure and firm performance. The study contributes to the literature as the first of its kind conducted in Palestine, examining the moderating effects of board size and diversity on the association between ESG disclosure and firm performance.

Advent of oral medications for the treatment of hereditary angioedema.

Hereditary angioedema (HAE) is a rare genetic disorder characterized by unpredictable, debilitating episodes of submucosal and/or subcutaneous tissue swelling, which may be life-threatening depending on anatomic location. The two primary management strategies for HAE are ready access to effective on-demand treatment in all patients and the prevention of attacks (short-term prophylaxis [STP] and long-term prophylaxis [LTP]) in appropriate patients. All approved on-demand and most LTP medications require subcutaneous or intravenous administration. Injection-related challenges include trypanophobia (fear of needles), difficulty with self-administration, injection-site reactions (e.g., pain, erythema, bleeding, bruising), and anxiety-all contributing to poor compliance and administration delays. Oral HAE treatments may improve outcomes by reducing treatment barriers. To review oral therapies, approved or in development, for on-demand treatment and/or prevention of HAE attacks. To provide a comprehensive review, data was obtained from publicly available resources through a targeted PubMed literature review and supplemented by information provided on company websites (search cutoff of May 31, 2024). Berotralstat, an oral plasma kallikrein (PKa) inhibitor, is approved for LTP. Sebetralstat, another PKa inhibitor, is the investigational first oral on-demand HAE treatment to complete a phase 3 trial. Deucrictibant, an oral bradykinin B2 receptor antagonist, has completed phase 2 trials for on-demand therapy and LTP. Several other oral PKa inhibitors (ATN249, VE-4666, and VE-4062) are in early development for LTP. Substantial advances have been made in the development of oral treatments for HAE. These treatments have the potential to improve and optimize clinical outcomes, satisfaction, and quality of life among patients with HAE.

Factors Affecting Profit Quality in Non-Bank Financial Sector Companies

Purpose –PeThis study aims to analyze the effect of profit growth, capital structure, investment opportunity set, and audit committee on profit quality in non-bank financial sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. Methodology/approach –This research is a causal research with a quantitative approach. Secondary data in this study were obtained from the Indonesia Stock Exchange (IDX) or the company's official website. The sampling method used the purposive sampling method and obtained 45 companies with 3 years of research. The analysis technique used is multiple linear regression analysis with the IBM SPSS version 25 application. Findings –The results of this study indicate that profit growth has no effect on profit quality, capital structure has a significant positive effect on profit quality, investment opportunity set has a significant negative effect on profit quality, and the audit committee has no effect on profit quality. Novelty/value –This study proves that the investment opportunity set is a factor that drives an increase in the quality of company profits as proxied by the Market to Book Value of Assets Ratio.

Pengaruh Stabilitas Keuangan dan Target Keuangan terhadap Kecurangan Laporan Keuangan

This research aims to analyze the effect of financial stability on fraudulent financial reports in food and beverage companies and financial targets on fraudulent financial reports in food and beverage companies listed on the BEI (Indonesian Stock Exchange). This type of research uses quantitative data, secondary data sources in the form of company financial reports. The number of samples for this research was 20 companies, the sample collection technique used a purposive sampling method. The research data collection method uses documentation methods obtained from the official website www.idx.co.id and the official website of food and beverage sub-sector companies. This research is new in the year of research and research objects used. The analysis technique used is multiple regression test, t test, and coefficient of determination test using SPSS software. The research results show that financial stability has no significant effect on fraudulent financial reports in food and beverage companies, and financial targets have a significant effect on fraudulent financial reports in food and beverage companies. The limitation of this research is that it only uses two independent variables and this research uses a small sample size, namely 64 samples. Suggestions for future researchers are that they can add other independent variables that could possibly influence financial report fraud and that future researchers can choose research samples from industrial sectors other than food and beverage.

Pengaruh Strategi Perusahaan, Transparansi, Kinerja ESG Terhadap Penghindaran Pajak Pada Perusahaan Konsumen Non-Cyclicals Sub Sektor Makanan dan Minuman Tahun 2020-2023

This research aims to determine the influenceof Corporate Strategy, Transparency, and ESG Performance on Tax Avoidance within the ConsumerNon-Cyclical Companies operating in the Food andBeverage Sub Sector listed on the Indonesia StockExchange between 2020 and 2023. The data utilizedcomprises secondary data extracted from companyannual reports and sustainability reports accessiblethrough www.idx.co.id or individual company websites. Employing a purposive sampling approach withspecific criteria, a total of 196 data samples were obtained. The data analysis methodology includesdescriptive tests and panel data regression testsconducted using Eviews 12 software. The findings reveal that (1) Corporate Strategyexhibits no discernible influence on Tax Avoidance, (2) Transparency demonstrates a favorable impact on TaxAvoidance, and (3) ESG Performance does not exhibita significant effect on Tax Avoidance.

Pengaruh Pengungkapan Akuntansi Karbon Kinerja Lingkungan Terhadap Profitabilitas Perusahaan Sektor Farmasi Yang Terdaftar di BEI Tahun 2022

The aim of this research is to find out the effect of accounting disclosures on the profitability of pharmaceutical sector companies in 2022. A quantitative approach is the method in this research. This type of research data is secondary data taken from annual reports and company sustainability reports via the idx.com data site and the company's official website. The population is 30 pharmaceutical sector companies listed on the IDX. The sample was used in 5 companies that met the required data criteria. The research collection technique used was SPSS 24. The results obtained from this research were that simultaneously disclosing carbon accounting and environmental performance had an effect on the profitability of pharmaceutical sector companies in 2022.

Pengaruh Pertumbuhan Perusahaan, Leverage, Komisaris Independen, dan Modal Bersih Terhadap Kinerja Keuangan

This research aims to provide empirical evidence regarding the influence of company growth, debt levels, independent commissioners, net working capital on financial performance. This research method uses quantitative research methods. The research object is food and beverage companies listed on the Indonesian stock exchange during 2020-2022. The data source in this research uses secondary data, namely data contained on the official IDX website, namely www.idx.co.id and the official website of the related company. The population used in this research is 30 food and beverage manufacturing companies listed on the Indonesian stock exchange for the 2020-2022 period. The number of samples taken was 30 companies, so the data obtained was 90 data. The research results show that company growth has a significant positive effect on the financial performance of consumer goods sub-sector manufacturing companies listed on the IDX in 2020-2022. Debt levels have a significant negative effect on the financial performance of Consumer Goods Sub-Sector Manufacturing Companies Listed on the IDX in 2020-2022. Commissioners have a significant positive influence on the financial performance of Consumer Goods Sub-Sector Manufacturing Companies Listed on the IDX in 2020-2022. Net working capital has a significant positive effect on the financial performance of Consumer Goods Sub-Sector Manufacturing Companies Listed on the IDX in 2020-2022. Simultaneously, company growth, debt levels, commissioners, dividend policy and net working capital have a significant positive effect on the financial performance of Consumer Goods Sub-Sector Manufacturing Companies Listed on the IDX in 2020-2022.

The Effect of Eco-Efficiency and Eco-Innovation Disclosure on Firm Value: Does Profitability Matter?

This research aims to test whether profitability strengthens the influence of eco innovation and eco efficiency disclosures on the value of mining sector companies listed on the Indonesia Stock Exchange. Research data was obtained from annual reports and sustainability reports from the Indonesian Stock Exchange website and company websites. The sample used was 39 companies that met the criteria and were listed on the Indonesia Stock Exchange in 2018 – 2021. The sample data calculation technique used the cross sectional method via the eviews application. Hypothesis testing in this research uses multiple linear regression analysis methods. The results of this research show that eco innovation and eco efficiency have a positive effect on firm value, and profitability has an effect as a moderating predictor variable in the relationship between eco innovation and eco efficiency on firm value. This study differentiates samples based on more diverse dependent variables and involves moderating variables as amplifiers. Previous research did not use the two dependent variables, namely eco innovation and eco efficiency simultaneously so that the value of the company could not be determined as a whole whether the implementation of both had an effect on the value of the company. Then the researchers found that investors considered the application of eco innovation and eco efficiency to the value of mining sector companies.

Pengaruh Green Accounting, Material Flow Cost Accounting, dan Ukuran Perusahaan terhadap Kinerja Perusahaan dengan Nilai Perusahaan sebagai Variabel Moderating (Studi pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di BEI Tahun 2

This study aims to examine the effect of green accounting, material flow cost accounting, and company size on company performance which is moderated by company value. The type of research used is secondary data quantitative research with a population of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2019-2022. The total sample amounted to 86 using purposive sampling method from financial report data or annual reports available on the Indonesia Stock Exchange or on the relevant company website. The data analysis method used is multiple regression analysis and moderated regression analysis (MRA). Company performance is proxied by return on assets (ROA). The results showed that green accounting, material flow cost accounting (MFCA), and company size had an effect on company performance. On the other hand, the fourth, fifth, and sixth hypotheses of firm value were unable to moderate the influence between green accounting, material flow cost accounting (MFCA), and company size on company performance.

Digital footprint approach for the study of competitiveness in wineries

Advances in computation and web-scraping techniques allow us to use real-time information from company websites and social media platforms, namely digital footprint indicators. Additionally to their real-time availability, these indicators are easily accessible, making them a potentially practical tool for monitoring a company’s level of competitiveness. Therefore, this article aims to obtain a multivariate analysis method to accurately predict the wineries’ competitiveness group, applying the methodology to a sample of Valencian wineries to explore the association between digital footprint indicators and competitiveness.Unsupervised learning techniques were implemented to detect outliers and clusters in observations using financial variables obtained from the Sistema de Análisis de Balances Ibéricos (SABI). Thus, clustering was used to identify groups of wine companies differentiating the sample of companies according to their competitiveness characteristics. Subsequently, footprint indicators were used to create multivariate models to predict the above classification of companies. Also, this methodology permits the study of which digital indicators are essential in this prediction, specifically the presence of words on the web and others regarding online company activities on social networks associated with competitiveness. This research provides practical guidance for developing and incorporating the essential digital indicators, which could be applied in wineries and any study of companies’ competitiveness.

Accounting for modern slavery risk transparency in Nigerian businesses: Institutional context, disclosure and the way forward

This paper examines the state of engagement of Nigerian companies with modern slavery risk and how current accounting and reporting might be better enabled to contribute towards ending modern slavery practices. Crane's (2013) theoretical framework is used to guide understanding of the contexts behind modern slavery risk disclosure in Nigeria, including industry, socioeconomic, regulatory, cultural and geographic factors. Cross-sectional content and thematic analysis are undertaken, as published in the annual reports, sustainability reports and websites of top companies listed on the Nigerian Stock Exchange. In line with Crane (2013), supply chain codes of conduct and collaboration are identified as a possible first-stage intervention moderator between industry context and ending modern slavery in Nigeria. However, a second moderator, affordable micro-credit, is notably absent from disclosures, and a third moderator, private or civil regulators, as a substitute for government, is considered ineffective. Management capability mediators as circuit breakers, reducing accounting opacity, require further research. This is the first paper to present evidence about modern slavery supply chain risk disclosures in Nigeria and to develop possible contextual, moderating and mediating variables aimed at policies and actions to end modern slavery practices in Nigeria.