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Carbon Emission Disclosure, Capital Expenditure, and Institutional Ownership on Company Value: A Literature Review
Full text linkThis literature review explores the impact of carbon emission disclosure on company value, synthesizing findings from eight recent peer-reviewed articles published between 2021 and 2023. The analysis reveals a consistent positive relationship between carbon emission disclosure and firm value, driven by increased investor confidence and enhanced market responses. Institutional investors play a crucial role in this dynamic, promoting sustainable practices and holding companies accountable for their environmental impact. Additionally, the review highlights the multifaceted relationship between capital expenditure and firm value, influenced by factors such as market competition and information asymmetry. Capital investments, particularly in sustainable practices, are shown to enhance transparency and corporate governance, further boosting firm valuation. The findings underscore the growing importance of environmental, social, and governance (ESG) criteria in investment decisions, suggesting that companies engaging in proactive carbon emission disclosure and sustainability investments are better positioned to attract responsible investors and achieve long-term market success. This comprehensive review provides valuable insights for policymakers, investors, and corporate leaders, emphasizing the strategic significance of carbon emission transparency and sustainable investments in fostering sustainable economic growth and improving company value
Performance Analysis Bank Group Based on Core Capital 4 (KBMI4) 2017–2022
Full text linkIn this research, a sample of banks from the KBMI 4 group is used to describe banking sustainability during the COVID-19 crisis. In this group, bank profits and assets increased during the event period. The aim of this research is to see and analyze the influence of six (six) independent variables on bank profit achievement. Apart from that, this research also evaluates and analyzes the influence of the type of ownership and the time period of the incident on the achievement of bank profits, to determine which entity is most effective in achieving bank profits at this time. In this research, multiple regression methods and difference tests were used. The results show that three variables (ASSET, BOPO, and LDR) have an impact on profits, while three variables (CAR, NPL, and NIM) have no influence. However, based on the type of bank ownership between State-Owned Enterprises and National Private Enterprises or based on the time period of the incident, there is no difference in influence in achieving bank profits. 
Pengaruh Ukuran Perusahaan, Kompleksitas Operasi Perusahaan, Reputasi Auditor Dan Financial Distress Terhadap Audit Delay Studi Empiris Pada Perusahaan Sub Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2019-2022
No full textThis research aims to determine the influence of company size, complexity of company operations, auditor reputation, and financial distress on audit delay in sub-food and beverage companies listed on the Indonesia Stock Exchange in 2019-2022. The population of this research is food and beverage subsector companies listed on the Indonesia Stock Exchange in 2019-2022. Using a purposive sampling method, 25 companies were selected as samples with 100 observations. This research uses a quantitative method using secondary data obtained from the Indonesian Stock Exchange. The data analysis tool uses eviews 12. Meanwhile, the data processing method used is panel data regression analysis. The results of this research show that the complexity of company operations, auditor reputation, and financial distress influence audit delay. Meanwhile, company size has no effect on audit delay.
 
Government Auditors' Capabilities to Detect Fraud and The Factors that Influence Them
Full text linkFraud is behavior that is contrary to the law carried out by individuals, both from within and outside the organization, with the intention of gaining personal or group benefit while harming other people. This research aims to determine the influence of professional skepticism, competence, independence and ethics on the auditor's ability to detect fraud. The variables of this research are professional skepticism, competence, independence and ethics as variable This research used census techniques, so the number of samples in this study was 56 people. Data analysis in this study used statistical analysis with Statistical Product and Service for Windows version 26.00 (SPSS version 26). The results of this research show that Professional Skepticism has a significant effect on the auditor's ability to detect fraud, Competence has a significant effect on the auditor's ability to detect fraud, Independence has a significant effect on the auditor's ability to detect fraud, Ethics has a significant effect on the auditor's ability to detect fraud
Implementation and Recruitment Process of Employees at PT PLN (Persero) Riau Region and Riau Islands
Full text linkThis Research is carried out in the PT. PLN (Persero) Riau Region and Riau Islands, the purpose of this research is to know the process of recruitment of power implemented in the PT. PLN ( Persero ) Riau Region and Riau Islands. Data analysis in this research uses the qualitative descriptive results of the previous discussion, then the author can conclude that in the recruiting process of Power implemented at the level of Senior High School/Vocation Secondary School /level running well and in accordance with the process undertaken by the candidate employees until the employee is accepted as employee of the PT PLN (Persero). However, there are still empty posts in the Human Resource Development Unit section. This means that here there is an Empty post then the job of the post is done by the employees who are in the unit so that will make the achievement of the objectives of the company not achieved well and effectively
The Influence of Online Customer Review and Perceived Risk on E-Trust and Purchase Intention on E-Commerce Lazada in Pekanbaru City
Full text linkThis study aims to determine The Influence of Online Customer Review and Perceived Risk on E-Trust and Purchase Intention on E-Commerce Lazada in Pekanbaru City. Primary data was collected by questionnare and hypothesis testing was conducted using Structural Equation Modelling – Partial Least Square (SEM – PLS) method with software SmartPLS version 4 program. Technique sampling was carried out by purposive sampling method with total of 180 respondents were selected based on certain criteria. The result of this study showed that online customer review has a significant effect on perceived risk, online customer review and perceived risk has a significant effect on e-trust, online customer review has a positive but not significant effect on purchase intention, perceived risk and e-trust has a significant effect on purchase intention. This result also showed that online customer review and perceived risk has a positive and significant effect on purchase intention with mediation of e-trust as an intervening variabel on e-commerce Lazada in Pekanbaru City
Audit Committee, Auditor Tenure and Company Size: Implications for The Integrity of Financial Reports
Full text linkThe discovery of company dishonesty in disclosing financial reports can have a negative impact on interested parties because it can be misleading in decision making due to inaccurate information presented. This research aims to determine the influence of the Audit Committee, Audit Tenure, and Company Size on the Integrity of Financial Reports in Insurance Sub-sector Companies listed on the Indonesia Stock Exchange for the 2019-2022 period. This research uses quantitative methods. The sample in this study was selected using a purposive sampling technique and obtained 68 analysis units from 17 companies. Data analysis in this research uses panel data analysis. The results of this research indicate that the Audit Committee and Audit Tenure have a negative effect on the integrity of financial reports, while company size has no effect on the integrity of financial reports.
 
Pengaruh Label Halal, Harga dan Merek Terhadap Keputusan Pembelian Melalui Religiusitas Sebagai Variabel Intervening Pada Produk HNI-HPAI di Kecamatan Bengkalis
Full text linkThe objective of this thesis is to determine the partial influence of the halal label, price, and brand on purchasing decisions. Additionally, it aims to examine their simultaneous effects on purchasing decisions. Moreover, it seeks to investigate how the halal label, price, and brand influence purchasing decisions through religiosity as an intervening variable. This research adopts a descriptive nature with a quantitative approach and was conducted in Bengkalis District, which has a population of 71,360 people. Then, the sample taken consisted of 100 individuals. Data collection for this research was conducted through a questionnaire/survey. The instrument used in this study was tested using the SEM/PLS method operated through the SMART/PLS program. Based on the research findings, firstly, it is known that simultaneously, the halal label has an influence, but at a moderate/medium structural level. Secondly, price does not have an influence and is at a low structural level. Lastly, the brand has an influence but at a moderate/medium structural level. Secondly, the halal label, price, and brand together or partially exert a significant coefficient influence on purchase decisions. Thirdly, religiosity does not intervene in the influence of the halal label on purchase decisions and holds a low value at the structural level. Furthermore, religiosity intervenes in the influence of price on purchase decisions but also holds a low value at the structural level. Lastly, religiosity does not intervene in the influence of the brand on purchase decisions at a low structural level
The Influence Of Content Marketing And Viral Marketing On Purchase Decisions At Norma Coffee On The Millennial Generation In Pekanbaru
Full text linkNorma Coffee is a coffee shop in Pekanbaru that focuses on creating a comfortable atmosphere for various activities, offering high-quality products, and prioritizing consistent, warm, and friendly service. The purpose of this study is to determine the influence of Content Marketing and Viral Marketing on TikTok on Purchase Decisions at Norma Coffee among the Millennial Generation in Pekanbaru. The sample size in this study is 96 respondents, selected using purposive sampling. Data collection was conducted by distributing questionnaires to the respondents. Both primary and secondary data were used. The data analysis method applied is multiple linear regression using SPSS 29 software. The results of partial testing show that the Content Marketing and Viral Marketing variables each have a partial influence on Purchase Decisions. Simultaneous testing results indicate that Content Marketing and Viral Marketing on TikTok have a positive and significant impact on Purchase Decisions at Norma Coffee among the Millennial Generation in Pekanbaru. The R Square value of 0.491, or 49.1%, indicates that Content Marketing and Viral Marketing collectively account for 49.1% of the influence on the Purchase Decision variable, while the remaining 50.9% is influenced by other variables not examined in this study
Female Executive Leadership, Executive Compensation, and Corporate Governance on Company Performance: A Literature Review
Full text linkThis literature review analyzes the relationship between female executive leadership, executive compensation, corporate governance, and company performance. Using a systematic approach, peer-reviewed articles from 2018 to 2023 were gathered from databases focusing on empirical studies, theoretical frameworks, and meta-analyses. The selected studies address how gender diversity in leadership roles, corporate governance structures, and executive compensation practices influence firm performance across different industries and geographic contexts. Findings indicate that female leadership positively impacts managerial ability, decision-making, and financial resilience, especially during economic fluctuations. Additionally, strong corporate governance practices, such as board diversity and effective audit committees, contribute significantly to financial performance indicators like Return on Assets (ROA) and Return on Equity (ROE). This review highlights the crucial role of integrating gender diversity and robust governance in fostering sustainable organizational success