This study examines the effect of debt policy, good corporate governance and cash holing on firm value, where good corporate governance includes independent commissioner, managerial ownership, institutional ownership, audit committee and board size. The sample in this study used 198 data from 66 manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2020 by using purposive sampling method. The analysis toold used are normality test, classical assumption test, multiple linear regression test, model test and hypothesis test. Based on the research that has deen done, the results of this study showed that debt policy, managerial ownership, institusional ownership and board size have a significant positive effect on firm value. While the independent commissioners have no significant negative effect on firm value, cash holding have a significant negative effect on firm value and audit committee have no significant effect on firm value.

The study aims to identify and analyze the factors affecting the audit delay. The study includes a quantitative study using secondary data obtained from the company’s financial statement. The study’s population constituted the entire manufacturing and finance companies listed on the Indonesia Stock Exchange during the year 2018-2019. The sample is collected by using purposive sampling over the listed companies in the criteria that the company publishes the audited financial report as of December 31 and also shows the data needed in the study. The sample which has met the criteria is 510 companies and analyzed by multiple linear regression analysis. The results show that the industrial type and complexity of the company have a positive influence on the audit delay, the auditor opinions, the reputation of Public Accounting Firm and the company’s size have a negative impact on the audit delay, while the profitability does not affect the audit delay.

The value of the company is the company's performance which can be seen from the stock price formed due to the demand and supply of the capital market which gives speculation of the public's assessment of the company's performance. This study aims to examine profitability, capital structure, firm size, liquidity and dividend policy on firm value in mining sector manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period.sampling technique in this study was using the purposive sampling method with the criteria for manufacturing companies in the mining sector that published complete financial reports in 2017-2021 and manufacturing companies in the mining sector that had complete data relating to the variables used in this study. The analytical analysis method used is multiple linear regression analysis. The data is processed using SPSS 26. The results of this study state that profitability has a positive effect on firm value. Capital structure has a positive effect on firm value. Firm size has a positive effect on firm value. Liquidity has a positive effect on firm value. Dividend policy has a positive effect on firm value.

Firm value is the investor's perception of a company related to stock prices. In the preparation of this study, the aim was to examine and analyze the effect of profitability, liquidity, company size, and leverage on firm value in property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. This study uses a population of all property and real estate companies that have been listed on the Indonesia Stock Exchange (IDX) in the last five periods, namely 2017-2021. The sample selection method used in this study was a purposive sampling technique with several selected criteria, so as to obtain a sample of 105 companies. This study uses secondary data in the form of numbers that are processed into a statistical measurement scale, so it is called secondary data. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that profitability (ROA) and firm size (SIZE) have no effect on firm value, liquidity (AKO) has a positive and significant effect on firm value, while leverage (LTDER)  has a negative and significant effect on firm value.

<p>The problems faced by the PKK savings and loan business in the Ngesrep sub-district, Banyumanik sub-district, Semarang city are that recording has not been carried out properly according to generally accepted principles and how to present the financial statements of the savings and loan units that are simple and more informative. This educational activity is carried out in the form of counseling and training on recording financial transactions of the savings and loan unit and consultative/assistance assistance. This community service program was attended by 25 managers of savings and loan units in the Ngesrep sub-district, Banyumanik sub-district. The results show that the savings and loan unit of the PKK has begun to apply the usual accounting principles by fixing the bookkeeping of the savings and loan unit so that it does not only meet internal information needs. The recording system is carried out through a simple account to facilitate monitoring and reporting.</p><p><strong>Keywords</strong>: Transaction recording, consultative assistance, financial reports</p>