Decision-making by management is supported by quality accounting information, which is produced by a quality accounting the current research is to determine empirically the impact of organizational framework on the accounting information systems quality and their effects on the financial status. In this study, we use structural equation modeling with the PLS approach to analyze 72 respondents who come from star hotels in the city of Bandung, West Java, Indonesia. The results show that the overall organizational framework has a dominant impact on the application of quality accounting information systems and directly and indirectly supports the production of quality accounting information. In addition, a quality accounting information system has a strong influence in producing quality accounting information.

Penghindaran pajak yang dilakukan dengan cara legal dan ilegal. Cara legal yaitu dengan perencanaan pajak dan penghindaran pajak, sedangkan cara ilegal yaitu dengan penggelapan pajak. Penelitian ini bertujuan untuk menguji pengaruh Leverage dan Profitabilitas terhadap Agresivitas Pajak. Pada penelitian ini sampel yang digunakan yaitu 31 bank umum konvensional yang terdaftar di BEI dengan periode penelitian sebelum dan setelah pandemi covid-19 yaitu tahun 2019, 2020, dan 2021. Teknik pengambilan sampel yang digunakan yaitu purposive sampling. Metode analisis data dalam penelitian ini adalah analisis regresi data panel dengan menggunakan Eviews versi 10. Hasil Pengujian secara simultan dan parsial menunjukkan bahwa variabel Leverage dan Profitabilitas berpengaruh terhadap agresivitas pajak. Leverage berhubungan negatif dan tidak berpengaruh signifikan terhadap agresivitas pajak sedangkan profitabilitas berpengaruh positif signifikan terhadap agresivitas pajak. Keywords:  Profitabilitas, Leverage (DER), Agresivitas pajak

Pesatnya pertumbuhan industri kesehatan dan transformasi yang dilakukan turut mendorong kualitas hidup masyarakat. Lapangan usaha kesehatan yang juga memuat kegiatan sosial ini menduduki posisi teratas dengan laju pertumbuhan sebesar 10,46% ditahun 2022. Perkembangan ini juga menarik perhatian para investor yang ingin menginvestasikan dana pada sektor Healthcare tersebut. Harga saham yang cenderung fluktuatif dan tidak tetap menjadi perhatian dan mencari penyebab dari pola fluktuatif tersebut. Untuk mengetahui pengaruh rasio profitabilitas dan rasio likuiditas dengan harga saham dapat menggunakan regresi linear berganda. Metode regresi linear berganda adalah model regresi yang melibatkan lebih dari satu variabel independen. Analisis regresi linear berganda dilakukan untuk mengetahui arah dan seberapa besar pengaruh variabel independen terhadap variabel dependen. Sehingga tujuan dari penelitian ini adalah untuk mengetahui pengaruh antara variabel Return On Equity (ROE) dan Current Ratio (CR) terhadap harga saham serta antara kedua variabel tersebut, variabel manakah yang paling berpengaruh. Berdasarkan hasil pengujian tingkat variabel yang paling berpengaruh menggunakan metode regresi linear berganda didapatkan koefisien yang paling berpengaruh negatif adalah Return On Equity (ROE) terhadap harga saham, sedangkan Current Ratio (CR) juga berpengaruh negatif signifikan terhadap harga saham Pesatnya pertumbuhan industri kesehatan dan transformasi yang dilakukan turut mendorong kualitas hidup masyarakat. Lapangan usaha kesehatan yang juga memuat kegiatan sosial ini menduduki posisi teratas dengan laju pertumbuhan sebesar 10,46% ditahun 2022. Perkembangan ini juga menarik perhatian para investor yang ingin menginvestasikan dana pada sektor Healthcare tersebut. Harga saham yang cenderung fluktuatif dan tidak tetap menjadi perhatian dan mencari penyebab dari pola fluktuatif tersebut. Untuk mengetahui pengaruh rasio profitabilitas dan rasio likuiditas dengan harga saham dapat menggunakan regresi linear berganda. Metode regresi linear berganda adalah model regresi yang melibatkan lebih dari satu variabel independen. Analisis regresi linear berganda dilakukan untuk mengetahui arah dan seberapa besar pengaruh variabel independen terhadap variabel dependen. Sehingga tujuan dari penelitian ini adalah untuk mengetahui pengaruh antara variabel Return On Equity (ROE) dan Current Ratio (CR) terhadap harga saham serta antara kedua variabel tersebut, variabel manakah yang paling berpengaruh. Berdasarkan hasil pengujian tingkat variabel yang paling berpengaruh menggunakan metode regresi linear berganda didapatkan koefisien yang paling berpengaruh negative adalah Return On Equity (ROE) dengan nilai koefisien sebesar -193,901 dibandingkan dengan koefisien Current Ratio (CR) sebesar -51,316. Kata Kunci: Regresi Linear Berganda, Harga Saham, Current Ratio, Return On Equity, Healthcare

Today, companies are required to compete, in order to maintain their business. Companies are required to have a professional management structure in order to continue to survive and develop in this digital era. In the business world, companies are considered to only aim to get the maximum profit, even though companies need to pay attention to the impacts arising from their business activities, because the development of the business world focuses on the company's environment. The company is expected not only to prioritize the interests of management and owners of capital but also employees, consumers, society and the environment. This study aims to analyze the influence of profitability and leverage on CSR disclosure at mining companies in Indonesia. Profitability in this study is proxied by ROA (Return On Assets), Leverage is proxied by DER (Debt to Equity Ratio) and CSR Disclosure is proxied by GRI 4.0 index measurement. The target population in this study were 63 mining companies listed on the IDX for the 2022 period. However, for the research sample, only 51 companies passed the criteria, namely issuing annual reports and sustainability reports in this period. The results of the study show that profitability and leverage affect CSR disclosure in mining companies in Indonesia.

The State Revenue and Expenditure Budget as an acceleration of budget implementation is needed to support sustainable national development programs by optimizing the role of state revenues and expenditures, especially Ministry/Institution revenue and spending on economic growth each year. A good understanding of the mechanisms for compiling Ministry/Institution budgets is very important to be understood by various parties, especially in the framework of achieving optimal work unit goals and functions. The aim of the study was to find out the condition of stakeholder participation in budgeting, the budget revision process and how these factors affect the effectiveness of budget spending at the West Java Natural Resources Conservation Center (BKSDA). The research methodology is descriptive quantitative using primary data collected from users of the West Java Province BKSDA budget for the period 2019 to 2021. The data collection method is questionnaire interviews. The results of the study show that some budgetary participation has a significant effect on the effectiveness of budget absorption, but partial budget revisions have no significant effect on the effectiveness of budget spending. Meanwhile, simultaneous budget participation and budget revision affect the effectiveness of budget absorption. The policy of participation in budget preparation and budget revision needs to be further enhanced by the BKSDA of West Java Province so that the achievement of the effectiveness of budget absorption can be more optimal Keyword: Participation, Revision, Budget Absorption Effectiveness

The existence of information becomes a very important part for individuals. The process of processing data into information is the main activity carried out by each individual. The process of processing data into information provides benefits not only for individuals, but also for organizations. Information is crucial for individuals and organizations. Information plays an important role in all aspects of life, both individuals and organizations. This study aims to determine the effect of information technology and organizational structure on the quality of accounting information systems and the effect of the quality of accounting information systems on the quality of accounting information at universities in Bandung. The population of this research is all universities in Bandung, with a sample of 30 universities with 3 observation units from each university. The research results are processed using the SEM-PLS approach with the help of the Wrap-PLS application. The results of the study came from 28 universities with a questionnaire return rate of 78 respondents, showing the results that there is an influence between information technology and organizational structure on the quality of accounting information systems and there is an influence between the quality of accounting information systems on the quality of accounting information.