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The purpose of this study was to determine the effect of service and security features on the use of digital wallets (Shopee Pay) on SMEs in Tangerang City. This study uses a quantitative approach. The population in this study is SMEs in Tangerang City that use Digital Wallets, the number of which is not known with certainty. The sampling formula used was the Lemeshow formula and obtained a sample size of 96. The data analysis technique used was multiple linear regression. The results of the study show that (1) Service Features have a positive and significant effect on Digital Wallet Usage, as evidenced by the value of tCount > tTable (4.178 > 1.661) with a significance (0.000 <0.05). (2) Security has a positive and significant effect on the use of Digital Wallets, as evidenced by the value of tCount > tTable (2.331 > 1.661) with a significance (0.000 <0.05). Service and Security Features affect the Use of Digital Wallets by 47.3%, the remaining 52.7% is influenced by other variables.Keywords: Use of Digital Wallets, Service Features, and Security.

Tujuan dari penelitian ini untuk mengetahui pengaruh Likuiditas, Kepemilikan Manajerial dan Kepemilikan Institusional Terhadap Financial Distress pada perusahaan Sub Sektor Industri Otomotif yang terdaftar di Bursa Efek Indonesia. Periode yang digunakan dalam penelitian ini adalah 5 tahun dari tahun 2017-2021. Penelitian ini menggunakan penelitian kuantitatif. Populasi dalam penelitian ini sejumlah 13 perusahaan yang masuk dalam perusahaan Sub Sektor Industri Otomotif secara berturut-turut dari tahun 2017-2021 di Bursa Efek Indonesia. Teknik yang digunakan dalam pengambilan sampel dalam penelitian ini menggunakan purposive sampling dan diperoleh 12 perusahaan. Data yang digunakan adalah data sekunder. Analisis data dilakukan dengan statistik deskriptif menggunakan teknik analisis regresi data panel. Hasil penelitian menunjukan bahwa secara parsial Likuiditas berpengaruh positif dan signifikan terhadap Financial Distress. Sedangkan Kepemilikan Manajerial dan Kepemilikan Institusional tidak berpengaruh terhadap Financial Distres.

This study is to determine the effect of financial distress, leverage, growth opportunity on accounting prudence with firm size as a moderating variable in trade, service and investment companies listed on the Indonesia Stock Exchange (BEI). The research time period used is 5 years, namely the period 2017 - 2021. The population of this study includes all trade, service and investment companies listed on the Indonesia Stock Exchange (BEI) for the 2017 – 2021 period with a total of 207 companies. The sampling technique uses purposivesampling technique. Based on the criteria that have been set, 25 companies were obtained with a total of 125 research observation data. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis and Moderated Regression Analysis (MRA) using Eviews 12. The results of this studyindicate thatthe variables of financialdistress, leverage and growth opportunity together have an effect on accounting prudence with firm size as a moderating variable. Partially shows that financial distress has an effect on accounting prudence, while leverage, growth opportunity has no effect on financialdistress. Firm sizeas a moderating variable can moderate the relationship between financial distress and accounting prudence. Meanwhile, Firm size as a moderating variable cannot moderate the relationship between leverage and growth opportunity variables on accounting prudence. Keyword : Accounting Prudence, Financial Distress, Leverage, Growth Opportunity, and Firm Size

The purpose of this study was to determine the effect of the intensity of fixed assets, independent commissioners and leverage on tax management in various industrial companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the 2017-2021 period. The population of this study includes all companies of various industries listed on the IDX. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 10 companies. The type of data used is secondary data obtained from the IDX website. The analytical method used is panel data regression analysis supported by the Eviews 9 program. The results show that the intensity of fixed assets and leverage have a positive effect on tax management and independent commissioners have no effect on tax management.