Significant Positive Influence Research Articles

Effect of Product Quality and Price on Customers’ Loyalty through Customers’ Satisfaction: The Case of Selling Region II, PT Wijaya Karya Beton Tbk

This research aims to determine the impact of product quality and price on customer loyalty through customer satisfaction in the Sales Region II PT Wijaya Karya Beton Tbk. The population is customers of the Sales Region II PT Wijaya Karya Beton Tbk with a sample or respondents of 190 people using a probability sampling technique with a cluster sampler system. The data used is primary data with the method of collecting query data and secondary data taken through literature. The analysis technique used by the researchers was structural equation modeling (SEM) using the Lisrel. The results of the research show that: 1) product quality has a positive and significant impact on customer satisfaction; 2) price has a significant and positive impact on client satisfaction, 3) product quality positively and significantly affects customer loyalty; 4) price has a positive and non-significant effect on customer loyalty, 5) customer satisfaction has a positive impact and significant influence on customer loyalties.

Strategic Management Practices on Poverty Alleviation Among Farmers in Kakamega County, Kenya

Improving the standard of living in underdeveloped regions is a pressing issue in the modern era of globalization. More than 80% of Kenyans get their living from farming or other non- urban sources in rural areas. More than half of Kenya's population is impoverished, meaning they cannot afford to meet their most basic demands. There have been various strategic management practices that have been employed to alleviate poverty in Mumias East Sub County, Kakamega County. As a result, this study examined the effects of strategic management methods on the reduction of poverty among small-scale farmers in Mumias East Sub County, Kenya. The study's findings on how to reduce poverty was useful to policymakers at both the county and federal levels. The study was based on, resource mobilization theory, knowledge-based theory, technology acceptance model 3, and random utility theory. This study, which aimed to adopt a descriptive study design, recruited 105 participants from among the 221 upper and middle managers in Mumias East Sub County, Kakamega County Government. In order to combine primary and secondary sources, surveys were deployed. The validity and reliability of the research tools are established by pilot testing. The questionnaire's construct and content validity were ensured through careful design and testing to ensure that it accurately captures the intended data. Using a Cronbach alpha cutoff of 0.7 was ensured reliability. Tables and graphs were used to display the data. In order to comprehend the structures and dynamics of the data, descriptive and inferential statistics were calculated using the Statistical Package for the Social Sciences. Labeling different groups and themes were used in a thematic analysis of qualitative data. The inferential statistics included Pearson's correlation, ANOVA, and multiple regression analysis. The goal of the research was to identify the connections between poverty relief efforts and resource mobilization, technological innovation, and strategic education. The activity was conducted in an ethical manner. The modern technology variable was found to have a positive significant influence on poverty alleviation effort amongst small-scale farmers in Mumias East Sub County, Kakamega County. The study concludes that mobilizing resources for poverty alleviation can lead to increased access to basic necessities such as food, clean water, and healthcare. This can improve the overall well-being and quality of life for individuals living in poverty. The study recommends that the County should invest in education and skills development, individuals can gain the necessary knowledge and tools to secure better job opportunities and increase their earning potential.

The Influence of Attitudes on Environmental Activism Content on Social Media on the Desire to Support Environmental Issue Content

Now that we have entered an era of technological progress, a lot of social activism has started to take place on social media. There has been a lot of research discussing environmental activism that takes place on various social media. This research focuses on a person's attitude towards the circulation of environmental issues on social media. Attitude variables are taken from the TPB. Previous research examined all components of the TPB. However, this research only discusses attitudes that will have an influence. Apart from that, this research also discusses how a person's attitude after being exposed to environmental issue content can influence the desire to like the upload, donate, and volunteer. Research data was obtained using a precise quantitative method, namely by taking free samples. This method is carried out by distributing questionnaires on social media to make it easier for researchers to obtain samples that meet the criteria. Then the data obtained from distributing the questionnaires was analyzed using the SmartPLS and SPSS applications. From the results obtained, there is a positive relationship and significant influence between the predictor variables and the independent variables. This means that there really is an interplay between attitudes towards the content of environmental activism and the specified desires. Environmental activism content on social media is received positively by every individual. This is what makes them increasingly want to like environmental issue content, donate money and volunteer.

LEARNING STYLES AND MATHEMATICAL DISPOSITIONS AS PREDICTORS OF THE CRITICAL THINKING SKILLS OF JUNIOR HIGH SCHOOL STUDENTS

The primary purpose of this study is to determine whether learning styles and mathematical dispositions predict students critical thinking skills. This study employed a descriptive and correlational research approach. Using stratified random sampling, 271 grade 10 students were selected as respondents from six public secondary schools in Kapalong East District, Davao del Norte Division during the school year 2022-2023. Furthermore, this study employed two adapted survey questionnaires and one researcher-made questionnaire, all of which were validated to collect data and treated using mean, standard deviation, Spearmans Rank Correlation Coefficient, and regression analysis. The findings showed that the learning styles among the students are high, their mathematical dispositions are moderate, and their critical thinking skills are low. The findings also revealed that learning styles has a positive significant relationship and influence on students critical thinking skills in mathematics. However, students mathematical dispositions have an inverse relationship and influence to their critical thinking skills in mathematics. These findings underscore the importance of nurturing critical thinking skills among students. It is recommended that teachers and DepEd officials collaborate to create interventions aimed at enhancing students critical thinking skills. Furthermore, replication studies across diverse contexts are advised to validate the longevity of these relationships and further advance our comprehension of the subject matter. KEYWORDS: Learning styles, mathematical dispositions, critical thinking skills, grade 10 students, descriptive-correlational approach, regression analysis, Kapalong East District, Davao del Norte.

Gender Based Violence and Public Health Consequences among Refugees in Uganda

Purpose: The current study was undertaken to establish the influence of gender based violence on public health consequences among refugees in Uganda. The main objective was to ascertain the influence of gender based violence on public health consequences among refugees in Uganda.
 Materials and Methods: In an effort to address the set objective, a cross-sectional survey design which followed both quantitative and qualitative research approaches was adopted.  Quantitative and qualitative research approaches were used because they are complementary methods that work well together to provide insights that are both deep and wide. Data was collected from a total quantitative sample of 311 refugees. A qualitative sample of 68 of refugee stakeholders’ and officials from office of the Prime Minister in Uganda was determined by saturation point approach. The data was analysed at descriptive and inferential level, and later a Path Equation Model was fitted through Structural Equation Modelling in Stata Version 14.0.
 Findings: The key reference in the study is Sarfo-Kantankah, K. S. (2022), who avers that violence against women includes any act of verbal or physical force, coercion or life-threatening deprivation, directed at an individual woman or girl that causes physical or psychological harm, humiliation or arbitrary deprivation of liberty and that perpetuates female subordination. The overall result in regard to Gender Based Violence among refugees in selected refugee campcamp indicate that it is highly practiced (M = 5.32, SD = 0.88). The results also indicated exists there exists a positive significant influence of Gender Based violence on public health consequences of the refugees (r = 0.379). This relationship is statistically significant since the associated p – value of 0.000 is less than 0.05 (p< 0.001).  The study concluded that that sufficient evidence substantiates significant relationship exists between gender based violence and Public Health Consequences. Finally, the study reveals that the biggest numbers of refugees are semi illiterate and this makes them unable to access any viable source of income which may give them or expose them to gender based violence and the associated public health consequences which result or impact the society negatively. Therefore, equipping these refugees with some skills may help them to be preoccupied with economic activities which will eventually have an impact on their life styles and hence help to mitigate the challenge of gender based Violence. 
 Implications to Theory, Practice and Policy: The government and other refugees’ stakeholders should devise strategies to enhance the literacy levels such that the refugees may be able to understand and collaborate in not only reducing gender based violence but also be able to take decisions for which the refugee sector relies on.

Mediating Effect of Gender Based Violence on the Fit of Public Health Consequences and Societal Impact of Refugees in Uganda

Purpose: The current study was undertaken to establish the mediating effect of gender based violence on the fit of public health consequences and societal impact of refugees in Uganda so as to come up with a unified model for improvements in Uganda. The main objective was to investigate the mediating effect of gender based violence on the fit of public health consequences and societal impact of refugees in Uganda.
 Materials and Methods: In an effort to address the set objective, a cross-sectional survey design which followed both quantitative and qualitative research approaches was adopted.  Data was collected from a total quantitative sample of 311 refugees. A qualitative sample of 68 of refugee stakeholders’ and officials from office of the Prime Minister in Uganda was determined by saturation point approach. The data was analysed at descriptive and inferential level, and later a Path Equation Model was fitted through Structural Equation Modelling in Stata Version 14.0.
 Findings: The key references in the study are (Moretti, S.,2021) who aver that in accordance with Division of International Protection, Gender based violence is preventable and UNHCR is committed to promoting gender equality and human rights and to protecting refugees and other persons of concern from GBV as well as (Heise,2018) who had earlier found Gender based violence brings negative public health consequences thus impacting society negatively. The overall result in regard to Gender Based Violence among refugees in Bidibidi camp indicate that it is highly practiced (M = 5.32, SD = 0.88). The results also indicated exists there exists a positive significant influence of Gender Based violence on public health consequences of the refugees (r = 0.379). The study results on the overall shows average level of social impact amongst the refugees (Mean = 3.26) but with a very high level of discrepancy (SD = 1.07> 0.5) with some refugees and stakeholders reporting good levels of society impact. This relationship is statistically significant since the associated p – value of 0.000 is less than 0.05 (p < 0.001). The study concluded that that sufficient evidence substantiates significant relationship exists between gender based violence and societal impact.
 Implications to Theory, Practice and Policy: Finally, the gender based violence and the other strategies had a total causal effect of 11.57% on societal impact. However, the society impact referred to only applied to the current environment which did not promise continued Survival into the future. Given that fact the study has proposed the Protracted Gender based Violence Diminution Model (PROGBVD MODEL) which guarantees not only societal impact but also tremendous reduction in gender based violence to an additional 21.2% to make it 32.77% sustained reduction.  This, therefore, means that if the new Model is adopted, the refugees will not only be provided reduced Gender based Violence for a short period of time but will get it for many years to come. The Protracted Gender based Violence Diminution Model (PROGBVD MODEL) is, henceforth, the current study contribution to knowledge.

Analisis Faktor yang Berpengaruh Terhadap Kepercayaan dan Kepuasan Nasabah Pengguna Mobile Banking

Technology has made banking more user-friendly. Mobile banking a type of internet banking uses mobile devices to conduct financial transactions. Mobile banking makes banking easier and faster. To meet consumer expectations and build trust, loyalty, and happiness, mobile banking must be of high quality. Digital banking customers prioritize privacy and security, therefore banks must address these concerns. To reduce these concerns and retain customers, banks must provide excellent service. The purpose of this study is to analyze the effect of the overall trust dimension in explaining the mediator role of the trust variable in shaping customer satisfaction. Before the research, validity and reliability tests were carried out on each statement using Structural Equation Modeling (SEM) PLS. In this study, 165 government bank customers in Indonesia were involved as respondents. Based on the results of research that has been conducted, there is a significant positive influence between service quality, information quality, system quality, Structural assurance, Task Characteristic, Perceived of usefulness, Perceived ease of use on customer trust. This influence shows that the better customer trust, the higher customer satisfaction. Improving system quality, information quality, in mobile banking services will help companies strengthen customer trust and increase perceptions of service usefulness, leading to more positive and effective interactions.

Modeling quiet quitting intention among academics: Mediating effect of work addiction and satisfaction

In light of the widespread ramifications of the COVID-19 epidemic, individuals in the workforce across the globe are increasingly acknowledging the imperative of reassessing their personal goals, acknowledging that life involves a broader spectrum of experiences beyond professional endeavors. This study thus aimed to examine the factors (i.e., empowering leadership, psychological empowerment, fairness of rewards, intrinsic motivation, and work engagement on work addiction and job satisfaction) affecting quiet quitting intention among academicians. This study collected data from 629 academicians through an online survey and used partial least squares structural equation modeling (PLS-SEM) to analyze the relationships between these various factors. The findings revealed the significant positive influence of empowering leadership, psychological empowerment, fairness of rewards, intrinsic motivation, and work engagement on work addiction and satisfaction. The findings further revealed a negative but significant effect of work addiction and job satisfaction on academics’ quiet quitting intentions. The study findings may offer valuable insights to assist policymakers and practitioners in focusing on psychological empowerment, fairness of rewards, and intrinsic motivation and work engagement to improve work addiction and satisfaction to reduce quiet quitting intentions in the Chinese academia.

Determinants of Household Savings

The household savings growth in Malaysia has shown a great declining trend annually. The main causes of these deteriorating patterns could have been due to low-income levels, overspending, economic conditions as well as uncertainties that people are facing daily. In deliberating this issue further, this study has empirically examined factors affecting household savings in Malaysia. The analysis was based on time-series data gathered from World Bank Data and the Department of Statistics of Malaysia from 1970 until 2020. The time series regression analysis was used to examine the significant influence on the dependent variable, savings, by independent variables, which consist of income level, interest rate, and money supply. The findings from this study revealed that income level and money supply have significant positive influences on savings, while interest rate has an insignificant influence on savings. Through these findings, policymakers have to formulate a suitable policy that can cushion the impact of macroeconomic variables on the level of savings in the country.

Exploring the impact of university support on students’ entrepreneurial intentions: evidence from Kyrgyzstan

ABSTRACT Whether university support is meaningful in increasing students’ entrepreneurial intentions (EI) remains largely under-investigated, especially in the context of Central Asian countries. In this study, we attempted to address this question by examining the effects of university support (comprised of educational support, concept development support, and business development support) on students’ EI. We employed a structured questionnaire to collect data from 793 student respondents enrolled in 13 universities in Kyrgyzstan and performed descriptive and inferential statistical analyses. Our analyses indicated that participants’ perceptions of EI and university support differed significantly according to their demographic backgrounds. Only educational support had a significant positive influence on EI. Moreover, our results indicated segmental differences in students’ perceptions of university support. We argue that universities in Kyrgyzstan should re-evaluate the entrepreneurial support they provide to students, consider their segmental differences, and engage them in more efficient activities. Additionally, we urge policymakers to emphasise the establishment of an effective entrepreneurial ecosystem within the university setting.

Students’ satisfaction and learning experiences at higher agricultural education institutions in Saudi Arabia: an empirical inquest

AimThis study aims to explore various factors that affect students’ satisfaction regarding postgraduate agricultural programs and the likelihood of recommending such programs to others.MethodsData were collected using structured paper-based questionnaires from a random sample of 127 students who were undertaking master and doctoral programs in eight different disciplines within agricultural sciences at King Saud University.ResultsThe findings showed that majority of the students expressed high academic learning experiences and were satisfied with their program of study. Multiple regression analysis revealed that students’ academic learning experience, faculty support, and the rationale for attending the university had significant positive influence on their satisfaction with the enrolled programs. Moreover, the students’ satisfaction and faculty support also showed significant positive correlation with their likelihood to recommend agricultural programs to others.SuggestionsIn order to further enhance the impact of agricultural programs, we suggest improvements in the university curriculum as well as faculty services to make current agricultural programs up-to-date and relevant to meet the kingdom’s national agricultural and human resource development goals. There should be a particular focus on enhancing students’ research and written communication skills as postgraduate agricultural programs entail a significant component of these highly essential skills.

The role of self-regulation in the relationship between adaptability and engagement: A case of online mathematics learning for elementary school students

The dynamics of students' engagement in online mathematics learning during the pandemic have been completely distinctive from face-to-face learning. To further the investigation, the current study aims to examine the relationship between student adaptability and engagement and the mediating role of self-regulation and grade level, parental education level, student age, and student gender. A total of 339 students, with an average age of 11.16 years, from three public elementary schools in Yogyakarta, Indonesia, participated in this study. The findings demonstrated that: 1) adaptability has a positive and significant effect on student self-regulation, 2) self-regulation has a positive and significant effect on student engagement in online mathematics learning, and 3) adaptability has a significant positive influence on student engagement in both directly and through the mediation of student self-regulation. The study has a significant implication for the student learning environment, especially parental involvement. Recommendations to encourage parental involvement for online learning engagement are made.

Self-Awareness and Business Educators’ Job Performance in Federal Universities, South-South, Nigeria

This study was conducted to examine the influence of self-awareness on business educators’ job performance in federal universities in south-south Nigeria. Self-awareness was decomposed into self-confidence, realistic self-assessment and self-depreciating sense of humor. Survey research design was adopted for the study. Population of the study was made up of 92 Business Educators in the five Federal Universities in South-South, Nigeria. The entire population was used as the sample owing to its small nature. Both primary and secondary sources of data were employed for the study. Purposive sampling technique was adopted while the research instrument was a structure questionnaire. Descriptive and Inferential statistics were used in analyzing the study. Findings revealed that self-confidence had a moderated correlation value of R-0.489 with a standardized coefficient β=0.538. Realistic self-assessment showed a standardized coefficient of β=0.737 while self-depreciating sense of humor had a standardized coefficient of β=0.961. From the findings, it was concluded that self-awareness has a positive significant influence on business educators’ in south-south, Nigeria. As recommendations, management of higher institutions should create more awareness about the importance of self-confidence to their business educators. Also, business educators should be encouraged to by managements of higher institutions to always have a realistic self-assessment. Management of universities in south-south Nigeria should endeavor to assess sense of humor when conducting the yearly appraisal via the employees’ appraisal forms.

THE INFLUENCE OF LEADERSHIP, MOTIVATION AND WORK DISCIPLINE ON EMPLOYEE PERFORMANCE AT PT. PELNIMEDAN BRANCH

This research aims to investigate the influence of leadership, motivation and work discipline on employee performance at the PT. PELNI Medan Branch. This research method uses a quantitative approach by collecting data through questionnaires distributed to PT employees at the PELNI Medan Branch as respondents. The research results show that leadership has a positive and significant influence on employee performance at PT. PELNI Medan Branch. Effective leadership, including good communication, decision-making ability, and fairness, is able to provide inspiration and guidance that support employee performance. Motivation has also been proven to have a significant positive effect on employee performance. Motivational factors, such as recognition, career development opportunities, and responsibility, play an important role in increasing employee morale and dedication. Furthermore, work discipline also has a significant positive influence on employee performance. Consistent implementation of company rules and norms can form a structured work environment and support optimal employee performance. This research provides advice to the management of PT. PELNI Medan Branch on how to improve leadership practices, design more effective motivation programs, and increase understanding and application of work discipline. In this way, it is hoped that it can strengthen employee performance, have a positive impact on productivity, and support the achievement of company goals. The implications of this research can provide guidance for similar organizations in improving human resource management and achieving optimal performance.

The effect of the family environment, school environment, and community environment on students' independence through distance learning

This research aimed to investigate the effect of the three education centers on students' independence through distance learning. This study used a quantitative approach using a correlational survey method. This study involved 2263 students from Banten Province, Indonesia, who were selected using random cluster sampling. Research data was collected through independent learning questionnaires and family, school, and community environments. All data were analyzed using multiple linear regression analysis. The results of the descriptive statistical analysis show that the average score of female students' learning independence (96.45) is higher than the average score of male students' learning independence (93.38) through distance learning, and the average junior high school students’ learning independence score (95.81) is higher than the average score of learning independence for high school/equivalent students (93.42) and tertiary institutions (94.21) through distance learning. While the results of inferential statistical testing show that in the implementation of  distance learning, (1) the family environment has a significant positive influence on independence learning, (2) the school environment has no significant effect on independence learning, and (3) the community environment has a significant positive effect on learning independence. The findings can have implications for the assessment form in the learning process, which is not only the learning achievement from the content assessment but can also use another form, such as students’ independence, like in these findings.

UNCOVERING COCOPEAT EXPORT POTENTIAL TO G-20 COUNTRIES: CAN GRAVITY MODELS PROVIDE ANSWERS?

This study examines the factors influencing the export value of Cocopeat from Indonesia to G20 member countries. The variables considered are Indonesian GDP, Importer Country GDP, Economic Distance, Exchange Rate, Indonesian Population, and Importer Country Population. The study utilizes the Gravity Model and panel data from 2017-2021 to analyze the international trade relationship of Cocopeat. The findings reveal certain patterns in Cocopeat trade from Indonesia to G20 countries. Indonesia's GDP has a positive influence on Cocopeat exports, although it is partially insignificant. On the other hand, Importer Country GDP has a significant negative effect on Cocopeat exports. Economic Distance and Exchange Rate also have a negative influence, but are not partially significant. Furthermore, the Indonesian Population shows a positive influence on Cocopeat exports, albeit not partially significant. In contrast, the Importing Country Population has a significant positive influence on Cocopeat exports from Indonesia. This research uses quantitative methods, which is a research approach that uses data in the form of numbers and statistics to measure certain variables and draw conclusions based on quantitative analysis. Data collected in quantitative research is analyzed using statistical techniques and other quantitative analysis methods. The purpose of this analysis is to identify patterns, relationships, and trends that occur in the data as well as to test research hypotheses.

Relationship between Socio-economic Factors and Electrical Energy Consumption of Customer Groups in Indonesia

The research aim was to study Socio-Economic Analysis and its Relationship with Electrical Energy Consumption of Customer Groups in Indonesia using secondary data from 2018-2022 covering 34 provinces in Indonesia. Data sources generally come from Central Bureau of Statistics (BPS) and State Electricity Company (PLN) Indonesia. The results of the analysis show that GDP per capita, education and MSMEs have a significant negative influence on poverty in Indonesia. Furthermore, GDP per capita is the only variable that has a significant positive effect on electricity consumption, while education, MSMEs and poverty have no effect on residential electricity consumption. In the industry group, all variables have a significant effect on household consumption, except for education which has an insignificant effect, GDP per capita and MSMEs have a significant positive effect on electricity consumption, apart from that, education and poverty also have an effect but are not significant in the Business group. The research results also show that poverty does not have a significant impact, but GDP per capita, education and MSMEs have a significant positive influence on social electricity consumption. Furthermore, in the Government Office Buildings (GOB) group, GDP per capita and MSMEs have a significant positive effect, however, education and poverty do not have an influence on electricity consumption in this group. Finally, in the Public Street Lighting  (PSL) group, GDP per capita, MSMEs and poverty have no effect, but MSMEs have an influence on electricity consumption.

Relationship among the scale of university funding, structure of revenue and expenditure, and academic output: evidence from China’s 36 World-Class universities under construction, 2013–2022

ABSTRACT To investigate the relationship between Chinese university funding and academic output, we collected data on the scale and the structure of funding and academic output of 36 World-Class universities under construction in China during 2013–21 and 2014–22. Furthermore, we empirically analyzed the effects of funding scale and structure on academic output using ordinary least squares (OLS) regression, random effects, and fixed effects models. This study demonstrates that the scale and structure of funding have a significant effect on academic output. Among them, the scale of total budget revenue has a significant effect on academic output, and its influence on highly-cited researchers (HiCi) is greater than the other indicators. The scale of total budget expenditure also has a significant positive influence on academic output, and its influence on N&S is greater than the other indicators in order. The structure of revenue has a significant influence on academic output, and business revenue has the greatest influence on PUB. The structure of horizontal expenditure has a significant influence on academic output. The vertical expenditure structure has a significant impact on academic output, and educational expenditure has the greatest impact on PUB. Based on the results, we discuss implications for researchers and for policymakers to improve the construction effect of World-Class universities under construction in China.

The Influence of Tax Service Quality on Presumptive Taxpayers’ Compliance in Tanzania: A Case of Ilala Tax Region

This study was conducted to examine the influence of tax service quality on presumptive taxpayers’ compliance in Tanzania: a case of Ilala Tax Region. The study was guided by three specific objectives as indicated by independent variables namely Tax Service Reliability, Tax Service Responsiveness and Tax Service Tangibility. The study adopted a positivist philosophy, employed a deductive approach, and utilized survey strategy. The study was conducted in Ilala Municipal with a sample of 384 respondents. Probability sampling procedure was applied through simple random sampling technique. The study used both primary and secondary data. Primary data was collected through questionnaires. Peer reviewed journal articles relevant for the subject matter, national tax and trade statistics reports from Tanzania Revenue Authority (TRA) and National Bureau of Statistics (NBS) were reviewed for secondary data. Data was analyzed using the OLS regression model. This study has found that Tax Service Reliability and responsiveness has no significant influence on presumptive tax payer’s compliance in Ilala Tax Region. Also the study revealed Tax Service Tangibility to have a significant positive influence on presumptive taxpayers’ compliance in the Ilala tax region. From the results, this study recommends Tanzania Revenue Authority (TRA) to focus on enhancing the perceived reliability of their tax services, including measures to ensure consistent interpretation and application of tax regulations, improving the accuracy of tax assessments, expediting the issuance of tax-related documents, enhancing the transparency of tax procedures and policies, and maintaining reliable online tax filing systems. Additionally, they should prioritize improving responsiveness to taxpayers’ needs by enhancing the promptness of addressing inquiries and concerns, making tax authority representatives more accessible through various communication channels, offering comprehensive assistance and guidance, and ensuring clarity in tax-related communication materials to enhance taxpayers’ understanding and compliance.

The Effect of ESG Disclosure, Audit Quality, Internal Audit, on Company Value

This study aims to examine the presence or absence of the effect of ESG Disclosure, Environmental Disclosure, Social Disclosure, Governance Disclosure, Audit Quality, and Internal Audit on Company Value. The population used in this study is companies listed on the IDX in several non-financial sectors, namely the energy, raw materials, health, industry, and infrastructure sectors in the 2020-2022 period that successively publish sustainability reports, annual reports, and financial statements for the fiscal year December 31. The total population in this study was 346 companies with the number sampled being 45 companies using purposive sampling techniques. The data was analyzed using regression panel data made into two models and processed using E-Views software version 9. The results of this study provide results that in model 1 ESG Disclosure, Audit Quality, Internal Audit partially affect Company Value. The results in model 2 provide results that Environmental Disclosure affects Company Value, Social Disclosure does not affect Company Value, Governance Disclosure does not affect Company Value, Audit Quality affects Company Value, Internal Audit does not affect company value. In model 1 and model 2, the Leverage control variable, ROE has a significant positive influence on Company Value, while Firm Size does not have a positive influence on Company Value