This study aims to analyze the effect of auditor switching, audit firm reputation, financial condition, and firm size on going concern audit opinions in transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. This study uses a quantitative approach with secondary data obtained from companies’ annual reports and purposive sampling, resul…
This study aims to examine the effect of capital intensity, tax incentives, litigation risk, and growth opportunities on accounting conservatism. The objects of this study were consumer non-cyclicals sector listed on the Indonesia Stock Exchange (IDX) in 2020-2024. Using a purposive sampling method, the sample size was 29 companies with a total of 145 observations. This study employed a quantit…
risk, profitability, and thin capitalization on tax aggressiveness, with firm size as a moderating variable. This study uses secondary data with the population consisting of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The sampling method employed is purposive sampling, resulting in 105 observations obtained from 21 companies that meet the …
Fraud in public procurement remains an ongoing governance issue despite the widespread adoption of digital systems in the public sector. While previous studies have confirmed that e-procurement and e-government enhance transparency, empirical evidence integrating digital governance and organizational culture to explain the effectiveness of fraud detection remains limited, particularly at the mi…
This study aims to analyze the effect of Islamic Corporate Governance (ICG), Islamic Social Reporting (ISR), and Sharia Compliance on corporate financial performance. Financial performance is measured using profitability ratios, while the independent variables are measured based on the indicators of each governance and sharia compliance concept. This research uses a quantitative approach with m…
This study aims to analyze and compare the financial performance of local governments between parent districts and newly created regions in South Sumatra Province during 2020–2024. A quantitative descriptive-comparative approach is employed using secondary data from Local Government Financial Statements (LKPD), focusing on the Budget Realization Report and Balance Sheet. Financial performance…
This study aimed to measure the influence of the #gayaditiktok trend and influencer marketing on consumers’ purchase intention toward local fashion products. The subjects of this research were Generation Z female TikTok users residing in Palembang City. A quantitative approach was employed using a non-probability sampling method, specifically purposive sampling. Research data were collected t…
Skripsi ini berjudul “Perlindungan Hukum terhadap Mitra Pengemudi pada Aplikasi Digital Berdasarkan Konsep Gig Economy.” Perkembangan gig economy pada sektor transportasi berbasis aplikasi digital menimbulkan persoalan hukum mengenai status dan perlindungan mitra pengemudi dalam sistem hukum Indonesia. Hingga saat ini, hubungan antara platform digital dan pengemudi dikonstruksikan sebagai k…
This study was conducted to determine the analysis of the Influence of Job Stress, Non-Physical Work Environment, and Job Satisfaction on Employee Performance at PT Pertamina Hulu Rokan (PHR) Supply Chain Management (SCM) Function General Services Division Zone 4 Prabumulih. The research collection technique was with a questionnaire. The data collection technique used in the study was qualitati…