The purpose of this study was to determine the effect of the results of capital intensity and inventory intensity on tax avoidance in chemical sub-sector companies listed on the Indonesia Stock Exchange. The sample in this study used a purposive method with a total sample of 33 samples from 11 chemical sub-sector companies listed on the Indonesia Stock Exchange from 2017-2019 with company codes as follows AGII, BRPT, BUDI, DPNS, EKAD, INCI, MDKI, MOLI, SRSN, TPIA, UNIC. In this study, capital intensity and inventory intensity as independent variables, and tax avoidance as the dependent variable. And the results of this study indicate that capital intensity has a positive effect on tax avoidance, inventory intensity also has a positive effect on tax avoidance and simultaneously capital intensity and inventory intensity both have a significant effect on tax avoidance.

This study aims to determine the effect of profitability and audit committee on audit report lag of companies listed on the Indonesia Stock Exchange in the property and real estate sub sector in 2017-2018. This study uses descriptive methods in finding relationships between variables that provide a detailed description of a phenomenon by conducting linear regression analysis. The method of collecting data uses a passive participatory observation method where the researcher observes but is not directly involved in the activity. Through this method has been carried out by studying, classifying, and analyzing secondary data in the form of independent auditor's reports, financial reports and other information related to the scope of this research. Audit report lag, which is the time difference that occurs when the end of the fiscal year with the date of issue in the audit report. This variable is the dependent variable that is measured by the interval of the number of days between the date of the financial statements until the date the auditor's report is signed. The variables that affect are profitability and the audit committee. Profitability will be measured using the ratio of Return on Assets (ROA). The audit committee will be deducted by dividing the total members of the audit committee by the total members of the board of commissioners. The results of this study are profitability and audit committee does not significantly affect audit report lag by having a positive relationship. Audit report lag will increase due to the company's high profitability and the greater proportion of audit committees, resulting in a longer audit process.

The study aims to examine the effect partially and simultaneously between Institutional Ownership, Firm Size, Age, on Income Smoothing. The research was conducted use quantitative methods. The population in this study is 20 of state-owned companies listed on the IDX during period 2017 to 2019 (3 years). In order to obtain 60 as research sample. The data collected were analyzed and processed with the formula in Microsoft Excel and then using software SPSS 22. The data analysis technique is descriptive, significance test (F test), multiple linear regression, determination coefficient. Testing the classic assumption have 4 stages, that is autocorrelation test, multicollinearity test, normality test, and heteroscedasticity test. The results showed that: (1) There are significant influence between Institutional Ownership and Firm Size to Income Smoothing. (2) No significant effect between Firm Age to Income Smoothing. (3) Simultaneously a significant between Institutional Ownership, Firm Size and Firm Age on Income Smoothing.

Each company has a goal to enrich or increase profits as well as companies engaged in the food and beverage subsector which has a fairly broad industrial base in the country. In carrying out its operational activities the company in this sub-sector also deserves to think about aspects that enable the company to get support from various parties both in material such as investors, or non-material such as the creditor and local government trust. One important factor that must be examined is profitability. This study aims to determine how the effect of liquidity and solvency variables on profitability both partially and simultaneously. research will use descriptive methods. Data sources from research are secondary data obtained from the company's financial statements and annual reports. Secondary data is data obtained from other parties in the form of financial statements from companies, not collected directly by researchers. Then this study also uses purposive sampling to determine the sample that will be used in research. And will be accompanied by several hypothesis tests and data that will be processed to provide conclusions from the research that researchers do. After processing the data with several data analysis and test methods, it was found that liquidity has no influence on profitability; solvency has influence on profitability; and simultaneously liquidity and solvency have an influence on profitability

This study aims to investigate the practical application of the 3P variable marketing strategy on business organizations, examine the impact of the 3P variable and identify the order of strength of its impact on the objectives of the business organization. This research uses a leading manufacturing company registered in Bandung-Indonesia. There are 95% of 105 respondents as online primary data distributed through structured questionnaires to the marketing department. Data analysis is performed through valid rates, mean analysis, linear regression and hypothesis testing. The results showed that the variable marketing mix concept applied in the practice of business organizations. The 3P variable is a variable that plays an important role in achieving the goals of business organizations. The correlation of each participant, process and physical evidence is strong and positive, both partially and simultaneously to the goals of the organization. Furthermore, the achievement of organizational goals can be predicted using linear regression. The participant, process and physical evidence variables significantly influence the achievement of organizational goals.