International Journal of Management studies and Social Science Research

Li-Wei Lin 1, Xiao-Hui Zhou 2, SHIH-YUNG WEI 3

DOI: https://doi.org/10.56293/IJMSSSR.2024.5101

ABSTRACT: The main focus of this article is to examine the relationship between financial investment in marketing and the performance of non-financial listed companies in China over the period from 2007 to 2019. The research utilizes correlation analysis and panel data collection to investigate this relationship among a sample of 32,442 companies. The study employs regression equation models for analysis. The research explores how financial investment in marketing impacts a company's overall performance, as measured through the Tobin's Q ratio. It considers various variables, including endogenous and control variables. The control variables include company size, debt ratio, and the length of rigor, which are observed to assess the performance of the companies. The primary focus of the study is on non-financial listed companies in China. The findings of the research indicate that after incorporating marketing investment (MI), there is a deferred effect on the company's performance, which becomes evident in the third year. This suggests that financial investments in marketing have a positive and significant impact on corporate performance, particularly after three years of implementation. In summary, this article investigates the relationship between marketing investment and company performance in non-financial listed companies in China, emphasizing the delayed effects of marketing investments on a company's overall performance, which become more pronounced in the third year following the investment.

Keyword: Time Series Analysis Methods, ductility, corporate performance, marketing strength

Normawati Ahmad 1, Abu Bakar Rahman 1, Norrafizah Jaafar 1, Siti Nur Farhana Harun 1, Noorlaile Jasman 1

DOI: https://doi.org/10.56293/IJMSSSR.2024.5102

ABSTRACT: Fruits and vegetables (FV) are crucial for a healthy diet. The World Health Organization (WHO) suggests that adults should consume at least five (5) servings of fruits and vegetables daily. This study aims to identify the factors that impact of fruit and vegetable intake among adults in Malaysia and Asian countries. The conceptual framework for this study is based on the Social Cognitive Theory by Bandura, which serves as the foundation of our approach to understanding personal, behavioural, and environmental factors that influence the consumption of FV. The researchers selected articles published between 2000 and 2020 using various databases such as PubMed/Medline, Scopus, Elsevier/EMBASE, Google Scholar, Cochrane Library, and grey literature. They included a total of 21 studies and summarized the existing evidence for each identified factor across the different levels. The study found that high prices, parental control, and family influence are the primary factors that impact the fruit and vegetable intake. Lack of access and limited options for FV in residential areas and workplaces also negatively impact FV consumption. The study concluded that environmental factors are the most important, followed by personal and behavioural factors in influencing FV eating behaviour. This scoping review provides valuable information from various studies.

Keyword: Affecting, fruit, vegetables, adults, intake

Hauwa Modu Kumshe a*, Kabiru Musa Yakubu a, Ali Dalha Haruna a and Bamanga Umar a

DOI: https://doi.org/10.56293/IJMSSSR.2024.5103

ABSTRACT: This study examined the effect of non-compliance with Central Banks regulations on the sustainability of Microfinance Banks in Nigeria. Ex-post facto research design was adopted to define the structure and strategy of the study, while the target population was all the Microfinance banks license by Central Bank to operate in Nigeria as at 31st December, 2023 which were 20 in number. Out of the 20 banks 14 were purposively chosen based on their complete annual reports and accounts over the period of the study (2019-2023). Panel regression analysis was used to analyze the collected data, and the results shows a positive and significant effect of capital adequacy requirement, liquidity ratio requirement, and cash reserve requirement on returns on assets of the banks. However, unsecured lending limit revealed a negative but significant effect on returns on assets of the banks. Therefore, the study concluded that: non-compliance with the Central Banks Regulations has significant effect on the sustainability of licensed Microfinance banks in Nigeria. This signifies that, having adequate capital funds, maintaining an appropriate liquidity position with sufficient cash reserve invested in Treasury bill as required by Central Bank would improve banks profitability, thus guarantee sustainability of Microfinance banks. Therefore, this study recommends that; the management of licensed Microfinance banks in Nigeria should maintain capital funds adequacy of not less than ten percent of capital to risk weighted assets ratio, and also maintain adequate liquidity in turn of not less than twenty percent of depositors’ amount, while investing not less than five percent of total deposit in treasury bills. Furthermore, the banks should pay adequate attention on unsecured loans by not giving out unsecured loan facility of more than fifty thousand Naira. Doing these would help to improve banks profitability and subsequently guarantee banks sustainability.

Keyword: Central banks regulation, Microfinance Bank, Sustainability, Nigeria

Jessie N. Galindo 1, Daniel Jay L. Lontoc, 2 Julianne Cyrah T. Ilustre 3, Jhaica A. Resare 4

DOI: https://doi.org/10.56293/IJMSSSR.2024.5104

ABSTRACT: This study investigates the factors affecting the academic performance of student-athletes at St. Paul University Surigao during the second semester of A.Y. 2023-2024. Utilizing a quantitative approach with an interpretive survey design, data were collected from 95 student-athletes using a survey adapted from Escasa and Ofrin (2022). Statistical tools including Frequency Count and Percentage Distribution, Mean and Standard Deviation, and Multiple Regression Analysis were employed. Key findings indicate that 31.6% of participants were 20 years old, with a majority (52.6%) being female. Most participants (51.5%) trained for over two hours per session. The GPA distribution showed that 29.5% had a GPA of 89.00. Training programs, achievement, perks and incentives, physical fitness tests, and family support were evaluated. The physical fitness test was the only significant predictor of GPA (p=0.021), with a negative relationship (r=0.340). Other factors such as age, sex, training duration, and competition level did not significantly predict GPA with the regression equation of GPA=88.6137−1.702×Physical Fitness Test. Contrary to prior research by Escasa and Ofrin (2022), demographic and training-related characteristics did not significantly impact academic performance. The study concludes that additional variables like study habits, sleep patterns, and psychological factors should be considered in future research to better understand the academic performance determinants in student-athletes. This research highlights the need for comprehensive strategies to help student-athletes balance their academic and athletic responsibilities effectively

Keyword: Academic Performance, Student-Athletes, Physical Fitness Test, Quantitative Study, St. Paul University Surigao, GPA Determinants

ODEWUSI Olumide Oyetola, OYETUNJI Oluwayomi Taiwo, OLALERE Mayowa David, LAWAL Babatunde Akeem

DOI: https://doi.org/10.56293/IJMSSSR.2024.5105

ABSTRACT: Deposit money banks are the backbone of Nigeria since they provide financial services to all sectors of the economy. Studies show that the instability the Nigerian banking industry has experienced over time as a result of different financial circumstances has resulted in a decline in financial performance. Thus, it is imperative that this be given careful consideration. This study looked at the relationship between optimizing investment decisions of deposit money banks registered in Nigeria and accounting for human resources. The study employed an ex post facto research design. The study's population consisted of 22 Deposit Money Banks listed on the Nigerian Exchange Group (NGX), 10 of which were selected through the use of the purposive selection technique. There was study done for ten years (2013–2022). Data was extracted from the publicly accessible audited financial reports, which were subsequently confirmed by external auditors. To examine the data, both inferential and descriptive statistics were applied. The study's findings demonstrated that human resource accounting had a significant impact on the profitability per share of deposit money institutions in Nigeria, with AdjR2 = 0.577, F (6, 10) = 1.23, and P-Value = 0.000. Human resource accounting has a considerable impact on the dividend per share of Nigerian deposit money banks; AdjR2 = 0.476; F (6, 10) = 1.80; P-Value = 0.002. Human resource accounting has a substantial effect on the net profit margin of Nigerian deposit money banks (AdjR2 = 0.426; F (6, 10) = 9.20, P-Value = 0.001). The study discovered that human resource accounting has a major impact on the deposit money banks listed in Nigeria's ability to optimize their investment decisions. The study advised policy makers to closely monitor the accounting standards and metrics pertaining to human resources, including the breakdown of staff development, acquisition, and training costs and how these impact the deposit money banks' overall investment choices.

Keyword: Dividend per share, Earnings per share, Human resource accounting, Net profit margin, Optimizing investment decisions

Septyana Mubarakah 1 & Fairas Panca Yuda 2 & Ika Sari 3

DOI: https://doi.org/10.56293/IJMSSSR.2024.5106

ABSTRACT: This study aims to conduct an analytical study that tests and analyses that the provision of tax incentives has an effect on company Tax Avoidance, especially manufacturing companies in the health sector on the Indonesia Stock Exchange in 2018- 2022. The sampling technique used is purposive sampling based on predetermined criteria. The test results show that tax incentives have a positive effect on tax evasion, significantly by using the GAAP ETR but not by using the Current ETR. Debt to equity ratio and Return on Assets have a significant effect on tax avoidance using GAAPETR, while company size has no effect on tax avoidance when using the GAAP ETR proxy and the test results when viewed using the Current ETR proxy found that return on assets has a significant effect on tax evasion, while the Debt to Equity Ratio and firm size (size) have no effect on tax avoidance.

Keyword: Tax Incentives, Tax Avoidance

Septyana Mubarakah 1 & Fairas Panca Yuda 2

DOI: https://doi.org/10.56293/IJMSSSR.2024.5107

ABSTRACT: This research was conducted on insurance companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2022 period, using secondary data sourced from the financial statements of insurance companies listed on the Indonesia Stock Exchange (IDX). The sampling technique uses purposive sampling method with several predetermined criteria. This type of research is causal research which aims to determine the causal relationship between the independent variables, namely audit fees, time budget pressure, audit tenure and audit rotation on the dependent variable, namely audit quality. Researchers use a quantitative approach method because it refers to statistical analysis and the data collected takes more of a form that can be calculated (numeric) by quantifying the research data so as to produce the information needed in the analysis. The results of this study indicate that audit fees have a negative effect on audit quality, which will reduce capital constraints. Management may determine a reputable auditor's office for the purpose of reducing the level of doubt of capital providers, but the selection of the auditor's office does not determine a good level of audit quality, because quality audits are carried out consistently. Meanwhile, time budget pressure, audit tenure and audit rotation have no effect on audit quality. This, if associated with agency theory, is a conflict that occurs due to information asymmetry between management and shareholders and changes in company dynamics associated with auditor changes do not contribute to improving audit quality.

Keyword: Audit Fee, Time Budget Pressure, Audit Tenure, Audit Rotation, Audit Quality

Aliyu Ahman Pategi & Anwar Alam

DOI: https://doi.org/10.56293/IJMSSSR.2024.5108

ABSTRACT: This paper focuses on examining the US foreign policy and counterterrorism in Libya since the 9/11 that attempts to uncover the ideological propensities, nuances, strategies, and hard and soft measures in conjunction with foreign policy goals that were pursued by the United States towards the Maghreb region since 9/11, particularly towards Libya. several studies have clearly demonstrated how the discourse of counter terrorism is not monolithic in nature; rather its thrust, semantics and focus and even meanings have undergone significant changes in the annals of US Presidencies since President Truman. Secondly, US discourse of counter terrorism assumes qualitatively different meanings and focus in post 9/11 period compared to pre 9/11 period. It is Patriot Act (2002) in post 9/11 period that continues to provide the foundational discourse of counter terrorism in the USA. An analysis of this Act clearly demonstrates how the very conceptualization of this ACT was guided by the Western intellectual tradition of Orientalism, particularly in relation to Muslim world including the Muslim region of Maghreb and Libya, which broadly operated within the framework of US vs Them. Furthermore, it has been argued that US policy of counter terrorism has proved to be ineffective in countering the challenges of terrorism in the region of Maghreb as well as in Libya. Rather, NATO’s military intervention in Libya proved to disaster for its political stability. This paper employs the teachings of theory of realism to explain the United States foreign Policy and counterterrorism in Libya since 9/11. Adopting analytical-historical approach, the paper concludes that the policy implications of “US VS them” framing can lead to policies that focus on military intervention and securitization, neglecting the socio-economic and political factors contributing to terrorism.

Keyword: Foreign Policy, Counterterrorism, 9/11, Libya, Terrorism, Maghreb Union.

Obiakor, Ethel Ebere; Onuora, Ngozi Theresa; Olekaibe, Chinenye; Nwizu, Pauline Chinasa; Chibundu, Vivian Chikodi

DOI: https://doi.org/10.56293/IJMSSSR.2024.5109

ABSTRACT: From time immemorial, the Igbo people of Nigeria in their entirety are known to form cohesion. This cohesion makes every member of the family, village and community get involve in individual affairs. No wonder such names like "Nwora" and "Igwebuike" Ụmụnnabuike are common among the Igbo. This principle of communalism makes the Igbo share in the success and the failure of each other. The advent of migration occasioned by urbanization poses a threat to this communal accountability as the foundation of Igbo checks and balances become shaky. With this lacuna, some Igbo youths become recalcitrant by engaging in some social vices like drug abuse with its attendant effects of robbery, rape kidnapping, and cultism. The drug abuse take a dangerous dimension in Igbo land with the emergence and embrace of methamphetamine popularly known as "Mkpụrụ Mmiri" in Igbo palace by its youths a development that re-enact the Igbo communal spirit of "Nwora and Igwebuike". This work brings out the organs Igbo of old use to shape the lives of their youth, its collapse, and the emergence of “Mkpuru Mmiri”, it’s devastating effects and various Communities use of communal actions in checking the menace. The work further shows that the Igbo communities’ interventionist approaches in fight against Mkpụrụ Mmiri really pay.

Keyword: IGBO, METHAMPHETAMINE, COMMUNIALISM, DRUG ABUSE, MKPỤRỤ MMIRI

Prof. Yahaya Aliyu Said & Gambo GARBA

DOI: https://doi.org/10.56293/IJMSSSR.2024.5110

ABSTRACT: Non-governmental organizations (NGOs) have played a significant role in the development of educational systems worldwide, particularly in places where government resources are limited. This study examines the impact of NGOs on secondary education in Katsina State, Nigeria, focusing on various aspects of educational development including administration, infrastructure, laboratory equipment, teacher training, and provision of learning materials. A sample of 322 of principals, teachers, ministry of education officials and schoolbased management committee Officials was selected from the population of 2,417 using sample random sampling technique. A self-designed questionnaire titled ‘impact of non-governmental organizations on the development of secondary education questionnaire (INGODSEQ) was used for data collection. Through a comprehensive literature review and empirical data collection, the study identifies the contributions of both local and international NGOs in enhancing educational quality and accessibility. Findings indicate among others that while NGOs have made substantial contributions, there is a significant difference in the impact of NGOs among respondents in funding secondary schools in Katsina state. The study concludes with recommendations for improving NGO effectiveness in educational development and suggests areas for future research to further explore this critical partnership.

Keyword: NGOs, Education Management, Secondary Education, Katsina State, Educational Development

Miranda BARUTI-SYLEJMANI 1 and Olivera RASHIKJ-CANEVSKA 2

DOI: https://doi.org/10.56293/IJMSSSR.2024.5111

ABSTRACT: This research explores the intricate relationship between fine and gross motor development and their impact on oral motor development and pronunciation skills during early childhood. A comprehensive investigation was conducted to understand the interplay between these developmental domains, aiming to contribute valuable insights to the fields of developmental psychology and early childhood education. The study involved a diverse sample of 70 children aged 2-5 years, utilizing standardized assessments to measure fine and gross motor development, oral motor skills, and pronunciation proficiency. Correlation and regression analyses were employed to examine the associations between these variables. Results reveal significant correlations between fine and gross motor development and oral motor skills. Moreover, the study identified critical periods during early childhood when motor development plays a pivotal role in shaping oral motor competence and pronunciation abilities. The regression analyses further illuminated the unique contributions of fine and gross motor development to the variance in pronunciation outcomes. In conclusion, this research contributes to the growing body of knowledge on the impact of motor development on oral motor skills and pronunciation in early age. By shedding light on these relationships, the study aims to inform educators, parents, and clinicians, fostering a more nuanced and effective approach to supporting the holistic development of children during this crucial developmental stage.

Keyword: motor development, pronunciation of sounds, impact, early age

Yvonie D. Cabugatan

DOI: https://doi.org/10.56293/IJMSSSR.2024.5112

ABSTRACT: The study's central point would be to analyze the training needs of the Fred Johnson Elementary School teacher, Don Marcelino under the umbrella of the Division of Davao Occidental. Specifically, it sought to answer the questions on the profiles of teachers in terms of Educational Attainment; Number of Years in Service; and Number of related training attended. It also sought to determine the teachers' professional needs in terms of Content Knowledge and Pedagogy; Learning Environment; Diversity of Learning; Curriculum and Planning; Assessment, and Reporting; Community Linkages; and Personal Growth and Professional Development. This employed a descriptive design to stream the needed data analyze the training needs of the teachers. Based on the analysis of data, these findings were drawn: It comprised of 8.33 percent of teachers with Bachelor's Degree, 66.67 percent with Master’s Degree, and 8.33 percent with Doctoral Degree. It involved teachers with 8.33 percent 1- year experience, 33.33 percent 2 year-experience, and 58.33 percent with 3 or more year-experience in teaching. It composed of 33.33 percent of teachers with 1-5 training or seminars attended, 58.33 percent with 6-10 training or seminars attended, and 8.33 percent with 11-15 training or seminars attended. For the teachers' professional needs, all domains as Content Knowledge and Pedagogy, Learning Environment, Diversity of Learners, Curriculum and Planning, Assessment and Reporting, Community Linkages and Professional Engagement, and Personal Growth and Professional Development generated results that signify learning and development needs. The overall result shows that the Content Knowledge and Pedagogy domain has the highest need for learning and development, followed by the Assessment and Reporting domain, as well as the Diversity of Learners domain. The domain with the least need for learning and development is Personal Growth and Professional Development.

Keyword:Training Needs Analysis, Teachers' Professional Development, Professional Standards for Teachers

1. *Dr. Sanjeev Kumar Saxena; 2. Dr Sunil Kumar; 3. Dr. Pradip Kumar; 4. Dr Baljit Kaur; 5.Ms. Wahengbam Priyalakshmi

DOI: https://doi.org/10.56293/IJMSSSR.2024.5113

ABSTRACT: The study analyse the influence of technology that supports the initiatives of Green Human Resource Development (HRD) in the hospitality industry. Environmental friendly HRD strategies are being adopted by hotels considering the increase in international emphasis on sustainability so as to diminish their impacts on environment and enhance the overall efficiency of the organization. Various ranges of technological instruments and their utilization in green HRD are scrutinize by investigation like e-learning platforms, virtual reality training, and data analytics. The research underscores the advantages, obstacles and future trajectories of incorporating technology into green HRD by conducting an extensive review of existing literature and analysing case studies of prominent hotel chains. The conclusion of the paper indicates that technology cultivates a sustainability-oriented culture within the hotel sector and it also boosts the efficiency and efficacy of green HRD practices.

Keyword: Green HRD, Sustainability, Hotel Industry, Technology, E-learning, Virtual Reality, Data Analytics, Environmental Impact, Organizational Performance

Sheila Karimi Nyaga 1, Priscilla Muhoro 2, Caroline Igoki Mwangi 3, Dennis Otieno 4

DOI: https://doi.org/10.56293/IJMSSSR.2024.5114

ABSTRACT: This research aimed to investigate the relationship between technological strategies and the value proposition environment within Kenya Power & Lighting Company PLC. Specifically, it seeks to determine the impact of technological strategies on the value proposition environment, while also exploring the moderating role of Michael Porter's Five Forces. The target population consists of households and Small Medium Enterprises (SMEs) in Murang’a, Embu, and Nairobi Counties, which collectively represent a significant portion of electricity consumers in Kenya. The approximate population of these counties is 313,868 for Murang’a, 1,573,402 for Nairobi, and 184,002 for Embu. The study employed a proportionate sampling method, with percentages for various industries randomly chosen after careful consideration. The Krejcie & Morgan table was utilized to ensure representative sampling. Questionnaires were distributed concurrently across the three counties to ensure data collection consistency. Despite logistical challenges, 259 questionnaires were collected out of the total 384 distributed. Analysis revealed strong positive correlations between technological strategies (r=0.742), and Michael Porter's Five Forces (r=0.657) with the value proposition environment. These correlations were statistically significant, as indicated by p-values ranging from 0.000 to 0.042. Regression analyses further supported the significance of these relationships. Technological strategies explained 55.0% of the variation. The study underscores the critical role of strategic decision-making in shaping the value proposition environment within Kenya Power & Lighting Company PLC. It highlights the need for comprehensive strategies that consider technological aspects to enhance consumer value and promote sustainable growth in the electricity sector. The study recommends embracing technological innovation for competitiveness, leveraging Porter's Five Forces framework for strategic insights, and fostering a culture of continuous monitoring and adaptation for sustained success.

Keyword: Electricity, Technology, Cost, Pricing, Strategies, Monopoly

Sheila Karimi Nyaga1, Priscilla Muhoro 2, Caroline Igoki Mwangi 3, Dennis Otieno 4

DOI: https://doi.org/10.56293/IJMSSSR.2024.5115

ABSTRACT: This research aimed to investigate the relationship between pricing strategies and the value proposition environment within Kenya Power & Lighting Company PLC. Specifically, it seeks to determine the impact of pricing strategies on the value proposition environment, while also exploring the moderating role of Michael Porter's Five Forces. The target population consists of households and Small Medium Enterprises (SMEs) in Murang'a, Embu, and Nairobi Counties, which collectively represent a significant portion of electricity consumers in Kenya. The approximate population of these counties is 313,868 for Murang’a, 1,573,402 for Nairobi, and 184,002 for Embu. The study employed a proportionate sampling method, with percentages for various industries randomly chosen after careful consideration. The Krejcie & Morgan table was utilized to ensure representative sampling. Questionnaires were distributed concurrently across the three counties to ensure data collection consistency. Despite logistical challenges, 259 questionnaires were collected out of the total 384 distributed. Analysis revealed strong positive correlations between pricing strategies (r=0.327), and Michael Porter's Five Forces (r=0.657) with the value proposition environment. These correlations were statistically significant, as indicated by p-values ranging from 0.000 to 0.05. Regression analyses further supported the significance of these relationships. Pricing strategies explained 10.7% of the variation. The study underscores the critical role of strategic decision-making in shaping the value proposition environment within Kenya Power & Lighting Company PLC. It highlights the need for comprehensive strategies that consider technological aspects to enhance consumer value and promote sustainable growth in the electricity sector. The study recommends embracing pricing strategies for competitiveness, leveraging Porter's Five Forces framework for strategic insights, and fostering a culture of continuous monitoring and adaptation for sustained success.

Keyword: Electricity, Cost, Pricing, Strategies, Monopoly

Yuan Wikani Fadjrin 1, Yuniningsih Yuniningsih 2*

DOI: https://doi.org/10.56293/IJMSSSR.2024.5116

ABSTRACT: This study aims to examine saving behavior and the financial factors that influence it, including financial literacy, financial attitude, and financial inclusion, with self-control serving as a moderating variable for Regional Students in Surabaya. The focus of this research is Regional Students (Indonesian: Mahasiswa Rantau) in the city of Surabaya. The population of this study consists of active undergraduate (S1/D4) students attending state universities in Surabaya. The sample includes 110 students, selected through purposive sampling. Data were collected using questionnaires, which were then analyzed with Structural Equation Modeling (SEM) using the Partial Least Square (PLS) application. The findings indicate that financial literacy, financial attitude, and financial inclusion all contribute to saving behavior. Self-control moderates the impact of financial literacy and financial attitude on saving behavior but does not moderate the impact of financial inclusion on saving behavior.

Keyword: Financial Literacy, Financial Attitude, Financial Inclusion, Saving Behavior, Self Control

Priyo Utomo & Ronny Andesto

DOI: https://doi.org/10.56293/IJMSSSR.2024.5117

ABSTRACT: This research aims to determine the influence of the use of information technology, organizational culture and top management commitment on the implementation of the accounting information system (study of hospitals in DKI Jakarta listed on the Indonesia Stock Exchange (BEI)). This type of research is questionnaire research. The sample for this research was 11 hospitals registered in DKI Jakarta listed on the Indonesia Stock Exchange (BEI). The analysis method for this research uses multiple linear regression analysis with SPSS 25 as an analysis tool. The results show that the variable use of information technology has no effect on the implementation of accounting information systems, organizational culture has a positive and significant effect on implementation of accounting information systems, top management commitment has no effect on implementation of accounting information systems.

Keyword: Utilization of Information Technology, Organizational Culture, Top Management Commitment, Implementation of Accounting Information Systems

Riaty Handayani 1, Silvi Reni Cusnaya 2

DOI: https://doi.org/10.56293/IJMSSSR.2024.5118

ABSTRACT: This research proves the concept (proof-of-concept) of important functions and/or properties analytically and experimentally. Transfer pricing is a company action that can increase potential tax losses for state revenues. The aim of this research is to analyze the influence of incentive and bonus tunneling mechanisms on transfer pricing during the pandemic and the period after the Covid 19 pandemic. In addition, this research also examines differences in tax minimization as a moderating variable, incentive tunneling mechanisms, bonus mechanisms, transfer pricing before pandemic and after . The sample used in this research is manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2021 period. This research uses different test analysis with product and service solution statistics version 23. The benefit of this research is to add to the literature related to transfer pricing. The results of this research are that there are no differences in transfer pricing, incentive tunneling, bonus mechanisms, tax minization, incentive tunneling which is moderated by tax minization, and bonus mechanisms which are moderated by tax minization.

Keyword: bonus mechanism, tax minimization, transfer pricing, tunneling incentives

Diah Iskandar 1, Ermalina 2

DOI: https://doi.org/10.56293/IJMSSSR.2024.5119

ABSTRACT: Indonesia is facing a number of challenges in providing food for the community in the midst of the Covid-19 pandemic, not only from the production side, community policies to maximize activities from home is a challenge in itself for community food distribution. The impact of Covid-19 is not only detrimental to the country in terms of health, but also has a major impact on the economic sector, including in terms of food. Apart from health, the agricultural sector must be ready to be at the forefront in fighting the spread of Covid-19. The government encourages livestock businesses to market their livestock products via digital platforms to overcome limitations and restrictions during the Covid-19 pandemic in marketing their livestock products. This research aims to determine the differences in security, convenience, promotions and e-commerce before and after the pandemic. This research was conducted in the Jabodetabek area using a survey method. This research obtained 100 respondents who used Food E-Commerce Applications such as Sayurbox, TukangSayur.co, Tanihub and HappyFresh. RegoPantes, Limakilo and Etanee and so on. Researchers used SPSS.20 software to test research data. The benefit of this research is to provide additional information and develop theories regarding differences in safety, convenience, promotion and behavior of food e-commerce systems before and during the Covid-19 pandemic. This is also related to Accounting Information Systems, E-Commerce, and Business and Professional Ethics. This research is expected to help Food E-Commerce Application Users such as Tanihub, Agromaret, LimaKilo and so on in making decisions about purchasing food online. Apart from that, companies operating in the Agribusiness and Online Food sectors are also expected to be able to maintain and increase the trust of their users. The results of this research are that there are differences in security, comfort, promotion and behavior of ecommerce systems before the pandemic and after the Covid-19 pandemic.

Keyword:E-Commerce, Security, Convenience, Promotion, Food

Iwan Firdaus SKom., MM., Riska Rosdiana, SE., M.Si dan Ermalina, SE., MM

DOI: https://doi.org/10.56293/IJMSSSR.2024.5120

ABSTRACT: The investment gallery in higher education aims to educate and socialize the capital market to academics in theory and practice so that it is expected to increase the number of local investors and experts in the capital market. Information obtained from the investment gallery of the Indonesia Stock Exchange of Mercu Buana University that the number of customer fund account openings decreased sharply and stopped from 2020 to 2023, this has become very contradictory to the educational efforts that have been carried out by the IDX UMB investment gallery to the academic community of Mercu Buana University. This gap is a very interesting phenomenon to be researched. This study aims to analyze financial literacy and attitudes as a mediator of the influence of financial technology convenience on stock investment interest. The population in this study is students of Mercu Buana University, Faculty of Economics and Business, S1 management study program with a specialization in finance with the sample method used, namely saturated samples where all members of the population are used as samples. The data collection method is by survey method, with research instruments, namely questionnaires. Based on the results of the study, it was concluded that the direct influence of financial literacy, financial attitudes and the ease of financial technology had a positive and significant effect on stock investment interest. This shows that if financial literacy, financial attitudes and the ease of financial technology of students are strengthened, it will increase interest in stock investment among students. Meanwhile, the indirect influence of the ease of financial technology with the mediation of financial literacy, financial attitudes, based on the results of the study, it was found that financial literacy plays a role as a mediator for the convenience of financial technology provides a positive and significant influence on stock investment interest for students, while financial attitudes as a mediation of financial technology do not have an influence on stock investment interest for students.

Keyword:Interest in Stock Investment; Financial Literacy; financial attitudes; financial technology.

Pricilya Maharani Putri Ayub, Fransisca Listyaningsih Utami*

DOI: https://doi.org/10.56293/IJMSSSR.2024.5121

ABSTRACT: This study aims to analyze and obtain empirical results from the effect of financial distress, institutional ownership, and an independent board of commissioners on tax avoidance. The sample in this study was selected using a purposive sampling method, with a total sample of 99 financial sector companies listed on the Indonesia Stock Exchange in 2020-2022. The data used in this research is secondary data obtained from the Indonesia Stock Exchange (www.idx.co.id) and the official websites of each company. The software used in this study for data processing is SPSS version 25. Based on the research, it was found that financial distress does not have an impact on tax avoidance. Additionally, institutional ownership and an independent board of commissioners were observed to have negative effects on tax avoidance.

Keyword:Financial Distress, Institutional Ownership, Independent Board of Commissioners, Tax Avoidance.

Achmad Jaelani 1, Winaya Purwanti 2, Hastuti Indra Sari 3

DOI: https://doi.org/10.56293/IJMSSSR.2024.5122

ABSTRACT: This study aims to analyze the influence of capital, credit risk, and liquidity risk on the financial performance of conventional banking companies listed on the Indonesia Stock Exchange (IDX) during the period of 2015-2023. The population used in this study consists of 47 commercial banks listed on the IDX. The sample used in this study includes commercial banks categorized as KBMI 3 (Banks based on Core Capital), which are banks with core capital ranging from IDR 14 trillion to IDR 70 trillion, totaling 10 banks. The type of data used in this study is quantitative data, specifically secondary data from the annual financial reports of commercial banks listed on the IDX for the period 2015-2023. The analytical method used is multiple linear regression. The results of the study indicate that Capital (CAR) does not have a positive effect on financial performance (ROA), Credit Risk (NPL) has a negative effect on financial performance (ROA), and Liquidity Risk (LDR) has a negative effect on financial performance (ROA) in banking companies.

Keyword: Capitalization, Credit Risk, Liquidity Risk, Financial Performance.

Rahab Wanja & Dr. Sarah Kamau

DOI: https://doi.org/10.56293/IJMSSSR.2024.5123

ABSTRACT: The success of a business is intricately tied to its organizational performance since a well-performing organization aligns its activities with its strategic objectives. Waste management companies in Nairobi County operates in a competitive market where other waste management companies also vie for customers' attention. This study was carried out to determine the influence of technology strategy on the performance of waste management companies in Nairobi County, Kenya. The study was anchored on actor network theory. The study adopted descriptive research design and targeted 298 employees in 23 waste management companies in Nairobi County, Kenya. Sample size was 171 respondents selected using simple random sampling technique. Data was collected using questionnaires and was analyzed using descriptive and inferential statistics. Descriptive results showed that respondents agreed that technology strategy influenced organizational performance. Regression results showed that technology strategy influenced organizational performance positively and insignificantly. The study concluded that a well-implemented technology strategy in waste management companies fosters innovation, cost-effectiveness, and environmental sustainability and recommends that the waste management companies in Nairobi County Kenya need to make sure that automation aligns with the overall operational goals which helps to optimize efficiency and innovation.

Keyword: Technology strategy, Waste management companies, Nairobi County Kenya

Michael Galukande-Kiganda 1; Emmanuel Angudubo; Onesmus Amandu Tokoson; Colline Ongiertho 2

DOI: https://doi.org/10.56293/IJMSSSR.2024.5124

ABSTRACT: This paper discusses the dynamics of the intergovernmental relations in Uganda particularly in fixing public management and governance gaps between political and administrative officials in urban councils. Intergovernmental relations were perceived an integral and pervasive part of modern political systems and of growing importance as complexities of contemporary urban governance increased in the country. The study was informed by reported increases of conflicts between administrative and political staff in many local governments that became a national concern in the implementation of the decentralized political system in the country. This was a qualitative study conducted in the year 2020 in selected districts in Northern Uganda and targeted administrative and political leaders of urban councils and how they perceived the effect of their relationships on service delivery in their respective local governments. Several interviews and group discussions were conducted with urban governance experts, urban managers and political leaders in the participating urban councils. Further, there was extensive review of existing literature and performance reports that informed findings, conclusions and recommendations of the study. The study concluded that effective design and implementation of intergovernmental relations were essential for sustainable delivery of public services in urban local councils. The study recommended continuous training of political staff in functional leadership skills in functional leadership programmes that after successful completion should be accredited to be equivalent to an advanced certificate of education and also to establish a national emoluments framework for local political staff.

Keyword: Intergovernmental Relations; Political and Administrative Officials; Urban Councils; Uganda.

Fitri Indriawati 1, Febrian Kwarto 2, Ratna Marta Dhewi 3

DOI: https://doi.org/10.56293/IJMSSSR.2024.5125

ABSTRACT: This study aims to investigate the effect of green banking and corporate governance on firm value before and during the COVID-19 pandemic. This paper uses a sample of 18 banks listed on the Indonesia Stock Exchange during 2018-2021 based on the purposive sampling method. The data type used is secondary data in the form of annual and sustainability reports. The data analysis method uses paired sample t-tests and multiple linear regression. This study provides evidence that green banking did not affect firm value either in the period before the COVID-19 pandemic or during the COVID-19 pandemic. This study also shows that in the period before the COVID-19 pandemic, managerial ownership, independent commissioners, and audit committees partially had a negative effect on firm value. However, changes occurred during the COVID-19 pandemic; this study shows that managerial ownership and independent commissioners have a positive effect on firm value. Meanwhile, the audit committee does not affect firm value.

Keyword: Green banking, Corporate Governance, COVID-19 pandemic, Firm Value.

Sely Megawati Wahyudi 1, Pardomuan Ritonga 2

DOI: https://doi.org/10.56293/IJMSSSR.2024.5126

ABSTRACT: This research aims to determine the influence of corporate social responsibility and company size on tax aggressiveness with institutional ownership as a moderating variable. The population used in this research is all additional companies listed on the Indonesia Stock Exchange for the 2018-2021 period. In this research, a purposive sampling method was used because it had to comply with the standard criteria that had been determined and 40 data were obtained. The data analysis techniques used in this research are descriptive statistical tests, classical assumption tests, and hypothesis tests using Statistical Product and Service Solutions (SPSS) software. This research shows that the CSR variable cannot influence tax aggressiveness, and the CSR variables and company size which are moderated by institutional ownership also cannot influence tax aggressiveness. However, this is different from research on the company size variable which has an influence on tax aggressiveness

Keyword: corporate social responsibility, company size, tax aggressiveness, institutional ownership, sales growth

Hendratmoko 1, Hisar Sirait 1, Carmel Meiden 1, Amelia Sandra 1, Endri Endri 2

DOI: https://doi.org/10.56293/IJMSSSR.2024.5127

ABSTRACT: The Export Capacity Assistance Program (ECAP) for MSMEs is a government initiative to enhance the competitiveness of Indonesian MSMEs in the global market. ECAP is implemented to assist exporters in enhancing MSMEs' capacity to enter international markets. Specifically, this export capacity enhancement program is conducted through training, mentoring, and facilitating market access for MSMEs seeking to export their products. ECAP is carried out in four (4) stages: mapping conditions and needs to determine typology; training to enrich export management capacity and skills; assistance in management practices; and export market access assistance. The methods used in the program are interactive, participative, collaborative, and mentorshipbased, with mentors acting as facilitators, communicators, and dynamic agents. Data was collected from several MSMEs through in-depth interviews. The results of ECAP implementation show that the mentoring program has benefited MSMEs by increasing export knowledge and skills, building business networks, and gaining access to international markets. Challenges include limited human resources as assistants and difficulties finding export partners in the global market. These findings provide recommendations for universities and the government to consistently and sustainably implement mentoring programs to enhance the capacity and capability of MSMEs.

Keyword: MSMEs, Export, Capacity, Mentoring

N’ZAMBI-MIKOULOU Donald

DOI: https://doi.org/10.56293/IJMSSSR.2024.5128

ABSTRACT: A reading of George Schuyler's Black No More makes the reader understand that black characters do not have a total satisfaction with regard to their integration in American society through the bleaching process, for they find themselves disillusioned after their bleaching considered as a waste of time because of the value they now give to their blackness. The fact of seeing their black babies mothered by pure-white American women being burned daily for the simple reason that they are black and that their fathers are black, too, urges some of them to keep the color of their skin rather than having it whitened vainly. They realize that the bleaching of their dark skin does not have any impact on their blood which ends up betraying their racial belonging. This consciousness finally leads them to reject Doctor Crookman's bleaching treatment. Such is the case of a black male character named Mr. Walter Williams who claims openly that he is very proud of his being black on the American soil.

Keyword: American society, Black characters, bleaching process, Consciousness, Rejection.

Fakta Solala Zebua 1, Eliyunus Waruwu 2, Marinus Gea 3

DOI: https://doi.org/10.56293/IJMSSSR.2024.5129

ABSTRACT: The main purpose of this research is to find out the perspectives of each Micro, Small and Medium Enterprises entrepreneur who opened a business in Sihare'o Village by grouping them into two personality types according to Carl Jung, namely extroverted personality type and introverted personality type .This research is a qualitative study where the results of research based on interviews and observations will be reduced through data reduction and analyzed and described through grouping the statements of informants in this case the actors of Micro, Small and Medium Enterprises in Sihare'o Village, as well as observed during interviews, in the form of reactions and attitudes of informants in the field.The results showed that Micro Small Medium Enterprises actors who have extroverted personality types and extroverted personality types provide a negative perspective on stock investment, but there are differences in responding to phenomena that occur and there are differences in the speed of decisions taken which can be seen from the way they respond or respond to the phenomenon discussed.

Keyword: extroverted, introverted, stock investment

Dorentina Murturi

DOI: https://doi.org/10.56293/IJMSSSR.2024.5130

ABSTRACT: Teachers' emotional intelligence (EI) is increasingly recognized as a critical factor in professional wellbeing and classroom effectiveness. This study investigates the relationship between EI on teacher burnout and teaching effectiveness, using a mixed-methods approach to gain a comprehensive understanding of the relationships. It used the Schutte Emotional Intelligence Scale (SEIS) to measure EI, the Maslach Burnout Inventory (MBI) to assess burnout, and the Teacher Efficacy Scale (TES) to evaluate teaching effectiveness in 202 teachers from Kosovo schools. Quantitative analyses revealed a significant negative correlation between EI and burnout dimensions—emotional exhaustion, depersonalization, and reduced personal accomplishment. Higher levels of EI were associated with lower levels of emotional exhaustion and depersonalization, as well as a stronger sense of personal accomplishment. Teachers with higher EI demonstrated greater overall teaching effectiveness, characterized by improved classroom management, student engagement, and instructional strategies. Qualitative data from open-ended questions supported these findings, revealing that teachers with higher EI had better stress management skills, more positive student-teacher interactions, and a greater sense of professional accomplishment. These findings highlight the critical role of emotional intelligence (EI) in reducing burnout and improving teaching effectiveness, supporting the necessity for integrating EI development into teacher training programs.

Keyword: Emotional intelligence, teacher burnout, teaching effectiveness, mixed-methods, school settings

Li-Wei Lin 1*, Xiao-Hui Zhou 2, Shuo -Wang 3, Kuo-Liang Lu 4, TAI-GE YAN 5

DOI: https://doi.org/10.56293/IJMSSSR.2024.5131

ABSTRACT: Purpose—In 2023, new energy vehicles became a trend in mainland China. In this study, we mainly investigated the views and feelings of mainland Chinese consumers on new energy vehicle advertising. This study aims to analyze how consumers recognize brand loyalty when purchasing new energy vehicles in mainland China (Zhejiang Province). Design/ methodology/ approach-In our questionnaire, consumers N=315, we explored four hypotheses: shared value is positively correlated with self-determination, emotional advertising appeal is positively correlated with self-determination, emotional discourse is positively correlated with self-determination, and self-determination is positively correlated with consumer loyalty. Findings – Moreover, our innovative findings address that (1) emotional advertising for new energy vehicles can increase consumer loyalty and (2) the power of shared value in the community can increase consumer loyalty. Research limitations/ implications-Our research's motivation is to understand new energy vehicle consumers who can identify with certain brands and further enhance their brand loyalty. Because the research is limited by workforce and material resources, we suggest that future researchers be more thoughtful in their design. Originality/ value-Our research is valuable because it investigates the ultimate brand loyalty of new energy vehicle consumers.

Keyword: shared value, emotional advertising, emotional discourse, self-determination, consumer loyalty

Miranda BARUTI-SYLEJMANI 1 and Nexhmedin SEJDIU 2

DOI: https://doi.org/10.56293/IJMSSSR.2024.5132

ABSTRACT: This study explores the pivotal role of school principals in the inclusion of students with disabilities and special needs in general education environments. The research examines how principals' engagement and leadership impact the successful implementation of inclusive education policies and practices. Using a Likert scale survey, data was collected from 100 participants to measure various factors, including the frequency of training for inclusive education, principals' roles, and the number of students with disabilities. The analysis revealed a significant negative correlation between the principal's role and the number of students with disabilities (r = -0.309, p < 0.01), suggesting that proactive and supportive leadership can create an environment where fewer students require separate classification. However, only 9.6% of the variance in the number of students with disabilities could be explained by the principal's role, indicating the influence of other factors as well. Furthermore, the study found that many principals lack adequate knowledge and training in special education laws and effective inclusive practices, which hinders their ability to support students with disabilities fully. The findings underscore the need for continuous and specialized training for school leaders and the importance of a holistic approach that involves the entire school community in creating an inclusive environment. Based on these results, the study recommends enhancing training programs for principals, investing in resources and support systems for staff and students, and fostering a collaborative culture that promotes the inclusion of students with disabilities. By addressing these areas, schools can better meet the diverse needs of all students, ensuring equal opportunities for effective education in general education settings.

Keyword: inclusive education, school principals, special needs, disabilities, leadership.

Karunakaran B Shaji

DOI: https://doi.org/10.56293/IJMSSSR.2024.5133

ABSTRACT: With the political equations of the emerging world scenario no longer compatible with the times that were, Post-Colonial dialectics of fast losing grounds of academic and political validation as its the tradition imageries of cultural domination and economic exploitation has gone stale with the perspectives getting shifted elsewhere. Except perhaps for the historical curiosity that compels interest, most of the associationist allegories of brutalisation has metamorphosed into caustic embellishments of twenty first century ideals that have come to ingress the world literature with heavy frequency. The paper is an in-depth analysis of the vastly transformed world scenario.

Keyword: Post colonial, Sangroid morality, Dialectics, Indology, New literatures.

Friska Sipayung

DOI: https://doi.org/10.56293/IJMSSSR.2024.5134

ABSTRACT: Globalization, competition from other educational institutions, advancements in science and technology, and higher education Z-the subject of this research-all present obstacles. Thus, in order to be viable and competitive in the future, it will be necessary to enhance management, prioritize the needs of the client, and apply quality management. Finding out how satisfied students are is one of the crucial measures that needs to be taken in order to start making improvements. The purpose of this study is to evaluate how aspects of service quality affect students' satisfaction. This study was carried out at Z College. Questionnaires were one of the data collections approaches. The SEM-Partial Least Squares (PLS) program is used to process data. The findings indicated that the following factors may account for 65.85% of student satisfaction: lectures, leadership dedication, physical facilities, supporting facilities, administrative services, and student services. Student satisfaction is positively impacted by the quality of the lectures, the physical facilities, the supporting facilities, the administrative services, and student affairs.

Keyword: service quality, satisfaction

Nurfahmi Moligai 1, Arifin Suking 2, Zulystiawati 3

DOI: https://doi.org/10.56293/IJMSSSR.2024.5135

ABSTRACT: This study aims to reveal the internalization of Montolutusan values regarding educational management. The study examines 1) the values of Pomenggonaan, 2) the values of Moloyos Doi Noa, and 3) the values of Bakonggukene. This type of research is qualitative with a case study approach. Data is collected using interviews, observation, and documentation. Data analysis techniques used. The research results show that the internalization of values in Montolutusan positively impacts the provision of education in remote areas. Based on value Pomenggonaan The community unites to provide energy, thoughts, and materials to provide school facilities and infrastructure. The source of funds is entirely from the community. Value Moloyos Doi Noa people work (give energy) even though they do not get a reward (appreciation or wages), taking time to teach even with a small salary, and voluntarily providing funds/materials for school needs, as well as grades Bakonggukene being a community, donating land for school needs, maintaining school facilities and infrastructure, sending schools and inviting outside communities to send their children to the schools they run, and trying to get assistance from the local government.

Keyword: Internalization, Montolutusan Values

Rosalinda Hernández, Ph.D.1 and Alejandro Garcia, Ed.D.2

DOI: https://doi.org/10.56293/IJMSSSR.2024.5136

ABSTRACT: An investigation of the effectiveness of an asynchronous accelerated online instructional program was conducted by surveying the graduate student perceptions of a master’s educational leadership degree leading to principal certification. The research design used a mixed-method approach, using surveys and focus student group interviews to determine graduate student satisfaction with the online methodology. The study included a sample population of former and current graduate students in the program. This study focused on the role of academic coaches in supporting graduate students in an accelerated online program. Results from the study underscored the importance of academic coaches' qualifications, emphasizing the need for them to have proper principal certification credentials, experience as a principal, and preservice for the population of graduate students whom they would support at a particular university. Despite the mixed reviews, the study revealed a significant positive impact of academic coaches on student satisfaction, with a high percentage of graduate students reporting being extremely or somewhat satisfied with the academic coaches’ role in supporting the learning environment.

Keyword: term, academic coaches, accelerated online programs, graduate students

1. Dr. Suman Kalyan Chaudhury, 2. Dr. Chandra Sekhar Pattnaik, 3. Dr. Pradeep Kumar Acharya

DOI: https://doi.org/10.56293/IJMSSSR.2024.5137

ABSTRACT: Ensuring robust financial health is a crucial responsibility of a company's top management. A thorough examination and comparative analysis provide an accurate picture of the financial stability and well-being of the investors, shareholders, and creditors. This paper explores various facets of financial health analysis. In the context of global competition, the productivity of businesses hinges on identifying the new and profitable market segments. Strategic working capital management involves efficiently managing a firm's short-term assets and liabilities to ensure it maintain ns the right balance between profitability and liquidity. Strategies for Managing Working Capital can be in the lines of viz. Cash Management and Accounts Receivable Management, Inventory Management, Accounts Payable Management. This paper investigates the impact of working capital management on the profitability of Shree Plastic Pvt. Ltd from a real life case perspective. In this paper the authors are successfully able to justify the profitability of the firm in case, have been promising due to the proper working capital management and the strategies thereof.

Keyword: working capital, profitability, liquidity, financial health

OLUWAYEMISI CHRISTIANAH TAIWO

DOI: https://doi.org/10.56293/IJMSSSR.2024.5138

ABSTRACT: The purpose of this research is to study the impact of social media on the academic performance of secondary school students in Lagos State, Nigeria, based on published literature. The Population, Intervention, Comparison, and Outcome (PICO) framework, a structured method for evidence-based research, was used to evaluate the published literature from the Google Scholar database. The study selected English-language journal publications on social media usage and secondary school students' academic performance. Qualitative research, unpublished studies, conference abstracts, literature reviews, and conceptual papers were excluded. Articles not focused on academic performance or discussing social media generally were omitted. Studies not focusing on social media platforms (SMP) or related to higher or primary education were also excluded. After applying the inclusion and exclusion criteria, six publications were selected. The findings show that limited access to information and communication technology by teachers impacts the academic performance of secondary school students. The study recommends strategic interventions, such as improving infrastructure, expanding access to digital tools, and providing ongoing professional development for educators.

Keyword: Social Media, High School, Academic performance, Lagos State Nigeria

Phurithat Kitiwiriyasakulchai 1, Sup Amornpinyo 2, Nath Amornpinyo 3, Kamontip Panyasit 4

DOI: https://doi.org/10.56293/IJMSSSR.2024.5139

ABSTRACT: This research aims to investigate the factors related to automotive innovations and technologies that affect the car purchase decision-making process of consumers in Udon Thani. The study focuses on the relationship between demographic factors and automotive innovations, including engine and drivetrain systems, safety systems, convenience features, and vehicle design. The sample consisted of working individuals of all genders aged 25 and above residing in Udon Thani, totaling 412 people. Statistical tools used for data analysis included percentages, means, standard deviations, t-tests, and one-way ANOVA. Personal factors did not influence car purchase decisions among the sample group in Udon Thani. However, all four aspects of automotive innovations studied engine and drivetrain innovations, safety innovations, convenience innovations, and design innovations significantly affect car purchase decisions (p ≤ 0.05).

Keyword: Automobile, Automotive Innovation, Decision Making

Riri Pratiwi 1, Puji Rahayu 2

DOI: https://doi.org/10.56293/IJMSSSR.2024.5140

ABSTRACT: This study aims to examine the effect of Good Corporate Governance (consisting of institutional ownership, independent commissioners, audit committees and audit quality), and Corporate Social Responsibility on the integrity of financial statements. The population of this study is companies listed on the Indonesian Stock Exchange indexed by SRI KEHATI in 2020-2022. The research data used comes from the Annual Report and Sustainability Report and the research sample is 45. The sampling technique used is purposive sampling technique. The data obtained were analyzed using Eviews software version 9.0. The results of the study indicate that institutional ownership does not have a significant effect on the integrity of financial statements, the audit committee has a negative effect on the integrity of financial statements, independent commissioners have a positive effect on the integrity of financial statements, audit quality has a positive effect on the integrity of financial statements, while Corporate Social Responsibility (CSR) has no effect on the integrity of financial statements.

Keyword: Good Corporate Governance (GCG), Institutional Ownership, Audit Commitees, Independent Commissioners, Audit Quality, Corporate Social Responsibility (CSR) and Integrity of Financial Statements