The consumption industry is a type of business that is developing quite rapidly in Indonesia which results in quite tight competition in the business industry in Indonesia so that it requires business people to be able to run their business and maintain their existence. This study intends to examine the effect of cash flow, growth opportunity, leverage, net profit/loss on cash holding in consumption industry companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The research uses descriptive quantitative methods. The data used is secondary data obtained from the IDX through the https://www.idx.co.id site and obtained a sample of 36 companies that meet the criteria. The data analysis techniques used are: classical assumption test, multiple linear regression and hypothesis testing which includes t test and f test. The conclusion obtained from this study is that cash flow has a positive and significant effect on cash holding, leverage has a negative and significant effect on cash holding, growth opportunity, and net profit/loss has no and no significant effect on cash holding. Based on the coefficient of determination test, it was found that the dependent variable in this study was influenced by all independent variables as much as 34.7% and the remaining 65.3% was influenced by other variables apart from this study

The objective of this research is to analyse the effect of audit fees, audit working period, audit alternation and audit committee on audit quality in Indonesia Stock Exchange (IDX) listed manufacturing corporation during 2018-2020. Every influence factors is examined by measuring and calculating according to the reference: The audit quality is estimated by dummy variables by Big Four and Non Big Four KAP categories; The audit fee is calculated using the In (fee) formula with audit fee data taken from the professional fee account; The audit tenure is calculated by duration in years of KAP bond with clients; The audit rotation is measured using a dummy variable; The audit committee is measured based on the number of audit committees. This study uses secondary data and documentation methods for data collection as reference. With the purposive sampling method and research population of 193 manufacturing companies, 61 companies are eligible becoming samples according to following requirements: the corporation is recorded on the Indonesian stock exchange, the corporation presents audited reports, the corporation uses the rupiah currency in its reports and the corporation provides the required datasheet during 2018-2020. Procedure of this study is logistic regression to analyse the influence of these factors. This study outcome is about how the audit working period and the audit personel could bring positive impact on the audit quality, while the auditor alternation and the audit fee have no influence on the audit quality.

Perusahaan yang mempunyai operating leverage tinggi akan mengalami peningkatan persentase yang besar dalam labanya jika terjadi sedikit saja peningkatan dalam penjualan Penelitian ini bertujuan untuk menganalisis ukuran perusahaan, return on equity (ROE), debt to equity ratio (DER), serta oeparting leverage pada perataan laba di perusahaan food and beverage pada Bursa Efek Indonesia total 50 perusahaan tahun 2016-2019. Teknik penentuan sampel pada riset ini memakai teknik purposive sampling, maka data akhir digunakan adalah 10 perusahaan. Metode pengumpulan data pada penelitian yaitu studi dokumentasi. Teknik analisis regresi linear berganda dipakai pada observasi ini. Berdasarkan pengolahan data koefisien determinasi, ditemukan nilai Adjusted R Square adalah 49,9%. Hasil studi menggambarkan jika ukuran perusahaan, return on equity, debt to equity ratio, operating leverage serta firm size memiliki pengaruh secara bersamaan serta signifikan pada nilai perusahaan di food and beverage yang tertera pada Bursa Efek Indonesia periode 2016 -2019. Secara parsial ukuran perusahaan berpengaruh positif signifikan terhadap perataan laba, return on equity memiliki pengaruh positif signifikan terhadap perataan laba, debt to equity berpengaruh positif signifikan terhadapn perataan laba, dan operating leverage memiliki pengaruh positif signifikan terhadap perataan laba pada perusahaan food and beverage di BEI tahun 2015-2019. Implikasi penelitian ini diharapkan dapat memberikan dampak pada peningkatan laba perusahaan.

The banking sector is a state financial institution that has an important role in collecting and distributing funds to the public, with the aim of meeting capital and investment needs for fund owners. So this study was conducted for the purpose of knowing the extent of the influence of certain financial ratios such as Non Performing Loan, Loan to Deposit Ratio, operating expenses operating income to Return on assets with Net Interset Margin as an Intervening variable in banking companies listed on the Indonesia Stock Exchange for the period 2019-2021. This research method uses secondary data. The results of this study indicate that to Non-Performing Loan ,Loan Deposit Ratio has no significant effect on Net Interest Margin. Operating expenses operating income has a significant effect on Net Interest Margin . Net interest Margin has an effect on Return on assets, while Non Performing Loan ,Loan to Deposit Ratio, operating expenses operating income, has an effect and significant on Return on assets while Non Performing Loan ,Loan to Deposit Ratio, operating expenses operating income, is able to mediate Return on assets through Net Interest Margin as an Intervening variable listed on the IDX for the period 2019-2021.

This study aims to examine and analyze the effect of Tax Avoidance, Company Size and Asset Structure on Capital Structure with Return On Equity as a mediating variable in public BUMN companies listed on the IDX for the period 2017 - 2021. This study is a quantitative study with the documentation method. The population of this research is state-owned companies that go public listed on the Indonesia Stock Exchange during the 2020 period, totaling 15 companies. The sample of this research is 12 companies selected by purposive sampling technique. Data analysis used path analysis with SPSS as the analysis tool. The results show that 1) Tax Avoidance has a negative effect on Return On Equity, 2) Firm Size has a positive effect on Return On Equity, 3) Asset Structure has no effect on Return On Equity, 4) Tax Avoidance has no effect on Capital Structure, 5) Size Companies have a positive effect on Capital Structure, 6) Asset Structure has no effect on Capital Structure, 7) Return On Equity has no effect on Capital Structure, 8) Return On Equity as an intervening variable is not able to significantly mediate Tax Avoidance on Capital Structure, 9) Return On Equity as an intervening variable is not able to significantly mediate Firm Size on Capital Structure and 10) Return On Equity as an intervening variable is not able to significantly mediate Asset Structure on Capital Structure.