This study aims to prove the consistency of Agency Theory as a solution to explain the role of the influence of Profitability Ratio, Activity, company size, audit committee and Board of Directors on Sustainability. This study uses a quantitative approach with population and research samples using companies listed in the Jakarta Islamic Index in 2017–2021. The data used in this study used panel data. One of the regression completion procedures with a high level of flexibility in research that connects theory, concepts, and data that can be done on research variables is used in this study’s data analysis method: Regression Ordinary Least Square, Fixed Effects, Random Effects, Robust with Stata Software. The first finding explains that the Profitability Ratio has a negative effect on Sustainability, the second finding explains that the Activity Ratio does not have a positive effect on Sustainability, the third finding explains that the company size has a positive effect on Sustainability, the fourth finding explains that the audit committee has a negative effect on Sustainability, while the fifth finding explains that board of directors doesn’t have a positive effect on Sustainability.

This study aims to obtain empirical evidence of the effect of Board Size, Woman on Boards on Financial Distress, as well as the Role of Political Connections in Moderating Board Size, Woman on Boards on Financial Distress. This study seeks to identify the effect of Board Size, Woman on Boards on Financial Distress, and the Role of Political Connections in Moderating Board Size, Woman on Boards towards Financial Distress. This study uses a quantitative approach with a population and research sample using companies listed on the Indonesia Stock Exchange in 2016–2021. This study collects Board Size, Woman on Boards on Financial Distress from data on the Indonesia Stock Exchange website and companies from 2016–2021 and utilizes Google search. The data analysis method in this study uses the Regression Ordinary Least Square analysis method, Fixed Effects, Random Effects, Robust with Stata Software. Stata software is one of the Regression completion procedures that has a high degree of flexibility in research that links theory and data that can be carried out on variables in research. The first finding explains that board size does not have a negative effect on financial distress. The second finding explains that female commissioners have a positive and significant influence on financial distress. The third finding explains that the woman director has a positive and significant influence on financial distress. The fourth finding explains that the role of political connections strengthens and has a significant effect on board size on financial distress. The fifth finding explains that the role of political connections weakens and significantly influences the woman commissioner on financial distress. The sixth finding explains that the role of political connections weakens the influence of woman directors on financial distress. The practical implications of the results of this study can help company management and government in policy makers regarding the influence of board size, woman commissioners, woman directors on financial distress, and evaluate the role of political connections in moderating the effect of board size, woman commissioners, woman directors on financial distress. Theoretical implications of the results of this study can explain agency theory. As far as the results of the researchers’ observations so far have not found research on the topic and to evaluate the role of political connections in moderating the effect of board size, female commissioners, female directors on financial distress

During COVID-19, consumers of skincare products pay more attention to safety and comfort. In such a crisis, consumers seek skincare products with brand effectiveness, high quality, and persuasive reviews by social media influencers. This study investigates the influence of brand effectiveness, product quality, and celebrity endorsers on purchase intention of halal skincare products in the pandemic. The study employed a survey of halal skincare users in East Java, Indonesia. A purposive sampling of 180 female respondents was analyzed; they were followers of Safi-Skincare Instagram and aged 18 and over. Descriptive statistics indicated that religious background strengthened the factors influencing the purchase intention towards a skincare product. The data were then analyzed using multiple linear regression with a statistical level of confidence of 95%. The result showed that brand effectiveness, product quality, and celebrity endorsers significantly affect purchase intention in Indonesia during the pandemic. The study concludes that Muslim standards reinforce rigid standards applied to skincare products with a halal logo, supporting good quality performance and encouraging stronger purchase intention. This study contributes to understanding consumer behavior in the pandemic using a purchase intention framework that can be applied to the safety and comfort of other consumer products. AcknowledgmentWe would like to thank Universitas Jember, East Java, Indonesia, for providing partial publication funding.

This study aims to prove the consistency of Agency Theory and Behavioral Consistency Theory as a solution to explain the role of Earnings Management in mediating the influence of male CEO masculinity on leverage. This research uses a quantitative approach with the population and research samples using companies on Indonesia’s Stock Exchange in 2014–2018. This study collected facial images identified as male CEOs from data from Indonesia’s Stock Exchange website and company websites and utilized Google searches. The data analysis method in this study uses Structural Equation Modeling (SEM) with Stata Software which connects theories, concepts and data that can be carried out on research variables. The findings explain that the decrease and increase in Earning Management practices has an impact on increasing and decreasing the value of the masculinity face of male CEOs also has an impact on increasing and decreasing the value of corporate leverage.