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PENGARUH THIN CAPITALIZATION, SALES GROWTH DAN CAPITAL INTENSITY TERHADAP TAX…
Penelitian ini bertujuan untuk menguji pengaruh thin capitalization, sales growth dan capital intensity terhadap tax avoidance dengan institusional ownership sebagai variabel moderasi pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2021-2024. Penelitian ini menggunakan sampel sebanyak 37 perusahaan sektor pertambangan dengan metode purposive sampling. Analisis d…
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- xvii, 142 hlm.; ilus.; 29 cm
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- T1962722026
PENGARUH TUNNELING INCENTIVE, INTENSITAS ASET TETAP DAN KONSERVATISME AKUNTAN…
This study aims to examine the influence of tunneling incentives, fixed asset intensity, and accounting conservatism on tax avoidance. This study uses a quantitative approach with secondary data sourced from the company's annual financial statements. The population in this study is manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) for the 2020-202…
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- xviii, 172 hlm.; ilus.; 29 cm
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- T1962772026
PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG), PROFITABILITAS, DAN COM…
This study aims to examine the effect of Environmental, Social, and Governance (ESG), profitability, and company size on tax avoidance. The population of this study consists of state-owned enterprises listed on the Indonesia Stock Exchange during the 2020–2024 period. The sample was selected using a purposive sampling method. Based on the predetermined criteria, a total of 69 observations wer…
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- xix, 141 hlm.; ilus.; 29 cm
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- T1962752026
PENGARUH DEFERRED TAX ASSETS, WOMAN DIRECTORS, CEO TENURE, DAN FINANCIAL DIST…
This study aims to examine and obtain empirical evidence regarding the effect of deferred tax assets, woman directors, CEO tenure, and financial distress on tax avoidance. The object of this research is all companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Using a purposive sampling method, the final sample consists of 159 companies, yielding 477 observations…
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- xiv, 99 hlm.; ilus.; 29 cm
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- T1962662026
PENGARUH DIGITALISASI PAJAK, SOSIALISASI PAJAK, DAN SANKSI PAJAK TERHADAP WAJ…
This study aims to analyze the effect of tax digitalization, tax socialization, and tax sanctions on the compliance of individual taxpayers in the Jumputan Creative Center in Palembang City. This research uses a quantitative approach with multiple linear regression analysis. The data used in this study are primary data obtained through questionnaires distributed to individual taxpayers who work…
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- xvi, 76 hlm.; ilus.; 29 cm
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- T1947542026
PENGARUH GREEN BANKING TERHADAP PROFITABILITAS PERBANKAN SYARIAH DI ASIA TENG…
This study aims to examine the effect of green banking on the profitability of Islamic commercial banks in Southeast Asia during the 2021–2023 period. The object of this study is Islamic commercial banks in Southeast Asia that meet the research criteria. Using the purposive sampling method, the study obtained a sample of 25 Islamic commercial banks with a total of 75 observations. The indepen…
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- xix, 119 hlm.; ilus.; tab.; 29 cm.
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- T2010742026
PENGARUH KEMAKMURAN, DANA PERIMBANGAN, DAN FISCAL STRESS TERHADAP TINGKAT KEM…
Penelitian ini bertujuan untuk mengkaji pengaruh kemakmuran daerah, dana perimbangan, dan fiscal stress terhadap tingkat kemandirian keuangan daerah di Indonesia pada periode 2019-2024 dengan pandemi COVID-19 sebagai variabel kontrol. Populasi dalam penelitian ini mencakup seluruh pemerintah provinsi di Indonesia. Melalui teknik purposive sampling, diperoleh 30 provinsi sebagai sampel penelitia…
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- xiii, 120 hlm.; ilus.; 29 cm
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- T1960422026
PENGARUH TRANSPARANSI ANGGARAN, PARTISIPASI PUBLIK, SISTEM REGULASI PEMERINTA…
Penelitian ini bertujuan untuk menganalisis pengaruh transparansi anggaran, partisipasi publik, sistem regulasi pemerintah daerah, dan kapasitas keuangan terhadap akuntabilitas pemerintah daerah dalam pengelolaan aset warisan budaya di Kota Palembang, dengan kepercayaan publik sebagai variabel mediasi. Penelitian menggunakan pendekatan kuantitatif dengan metode survei terhadap 175 responden dar…
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- xv, 113 hlm.; ilus.; 29 cm
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- T1961632026
PENGARUH TIPE AUDITOR(BIG4-NON-BIG4), KEPEMILIKAN INSTITUSIONAL, KOMISARIS IN…
This study aims to examine the effect of auditor type, institutional ownership, independent commissioners, and audit committee on the quality of sustainability reporting disclosure in property and real estate companies listed on the Indonesia Stock Exchange during 2022–2024, with firm size as a control variable. This study employed a quantitative approach using secondary data. The sample was …
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- xiv, 61 hlm.; ilus.; 29 cm
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- T1958302026
PENGARUH PENDAPATAN ASLI DAERAH, DANA PERIMBANGAN, DAN BELANJA MODAL TERHADAP…
This study aims to analyze the influence of Regional Original Revenue, Balancing Funds, and Capital Expenditure on the financial performance of local governments in Indonesia, with the size of local government as a moderating variable. This study uses secondary data in the form of financial statements of local governments across all provinces in Indonesia during the period 2022–2024, using pu…
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- xviii, 100 hlm.; ilus.; 29 cm
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- T1960112026
PENGARUH OPINI AUDIT, TEMUAN AUDIT, TINDAK LANJUT REKOMENDASI AUDIT DAN KINER…
This study aims to examine the impact of audit opinions, audit findings, follow-up on audit recommendations, and government performance on the quality of public services in Indonesia. This study employs a quantitative approach using secondary data. The data were collected through purposive sampling, comprising 170 samples from 34 provinces during the 2020–2024 period; this study used Eviews 1…
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- xviii, 152 hlm.; ilus.; 29 cm
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- T1958872026
PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, KEPEMILIKAN INSTITUSIONAL, DAN E…
This study aims to examine the influence of Independent Commissioners, Audit Committee, Institutional Ownership, and Environmental, Social, and Governance (ESG) on Tax Avoidance. The object of this study consists of companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. Using the purposive sampling method, this study obtained a sample of 34 companies with a total of 170 obse…
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- xx, 85 hlm.; ilus.; tab.; 29 cm.
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- T2009582026
KEPEMIMPINAN TRANSFORMASIONAL DAN KETERLIBATAN KERJA : PERAN MEDIASI DARI PEM…
This study aims to examine and analyze the effect of transformational leadership on work engagement, both directly and through the mediating role of psychological empowerment. The object of this research was conducted on employees of PT. Kereta Api Indonesia (Persero) Divre III Palembang. The research population included all operational staff, with a total analyzed sample of 56 respondents. Dat…
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- xvi, 112 hlm.; ilus.; tab.; 29 cm.
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- T2012212026
PENGARUH MODERNISASI ADMINISTRASI PERPAJAKAN, PERSEPSI PEMERIKSAAN PAJAK, DAN…
This study aims to analyze the effect of tax administration modernization, tax audit perceptions, and tax sanctions on individual taxpayer compliance among employees of PT X. The object of this study is the employees of PT X. Using a random sampling method, the study involved 100 respondents as the research sample. The independent variables in this study are tax administration modernization, ta…
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- xx, 110 hlm.; ilus.; tab.; 29 cm.
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- T2011202026
PENGARUH RELATED PARTY TRANSACTION, UKURAN KAP, DAN KEAHLIAN KEUANGAN KOMITE …
This study aims to examine the effect of Related Party Transactions (RPT), audit firm size, and audit committee financial expertise on fraudulent financial reporting in non-banking financial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period, with firm size as a control variable. This study employed a quantitative research method. Secondary data were col…
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- xvii, 108 hlm.; ilus.; tab.; 29 cm.
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- T2010702026
PENGARUH MANAGERIAL ABILITY DAN MANAGERIAL OVERCONFIDENCE TERHADAP PENGHINDAR…
This study aims to examine the influence of managerial ability and managerial overconfidence on tax avoidance with sustainability performance as a moderating variable. The research subjects are non-financial companies listed on the Indonesia Stock Exchange from 2019 to 2024. This study uses a quantitative approach with secondary data. The data was collected through purposive sampling obtained f…
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- xviii, 110 hlm.; ilus.; 29 cm
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- T1934502026
PENGARUH AUDITOR SWITCHING, REPUTASI KAP, FINANCIAL CONDITION DAN UKURAN PERU…
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…
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- 92 hlm.; ilus.; tab.; 29 cm.
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- T1947252026
PENGARUH INTENSITAS MODAL, INSENTIF PAJAK, RISIKO LITIGASI, DAN GROWTH OPPORT…
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…
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- xvii, 221 hlm.; ilus.; tab.; 29 cm.
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- T1947222026
PENGARUH KONEKSI POLITIK, PERTUMBUHAN PENJUALAN, RISIKO PERUSAHAAN, PROFITABI…
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 …
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- xv, 79 hlm.; ilus.; tab.; 29 cm.
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- T1947212026
MODEL INTERAKSI BUDAYA ORGANISASI BERAKHLAK PADA HUBUNGAN E-PROCUREMENT DAN E…
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…
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- xi, 29 hlm.; ilus.; tab.; 29 cm.
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- T1947392026
PENGARUH ISLAMIC CORPORATE GOVERNANCE, ISLAMIC SOCIAL REPORTING DAN SHARIA CO…
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…
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- xviii, 178 hlm.; ilus.; tab.; 29 cm.
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- T1942802026
KOMPARASI KINERJA LAPORAN KEUANGAN PEMERINTAH KABUPATEN INDUK DAN DAERAH HASI…
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…
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- xiii, 72 hlm.; ilus.; tab.; 29 cm.
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- T1946932026
PENGARUH SOLVABILITAS, AUDIT REPORT LAG, PROFITABILITAS, ARUS KAS OPERASI DAN…
This study aims to examine the effect of solvency, audit report lag, profitability, operating cash flow, and intangible asset intensity on going-concern audit opinions in technology sector companies listed on the Indonesia Stock Exchange (IDX) 2021–2024. This is a quantitative study. The sample size for this study was 22 companies, selected using purposive sampling using secondary data from t…
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- xiii, 72 hlm.; ilus.; tab.; 29 cm.
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- T1946492026
PENGARUH CORPORATE SOCIAL RESPONSIBILTY DAN GREEN ACCOUNTING TERHADAP KINERJA…
This study aims to examine the effect of Corporate Social Responsibility and Green Accounting on Financial Performance with Managerial Ownership as a moderating variable. The objects of this study were financial sector companies listed on the Indonesia Stock Exchange in 2022-2024. Using a purposive sampling method, the sample size of this study was 23 companies with a total of 69 observations. …
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- 92 hlm.; ilus.; tab.; 29 cm.
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- T1946792026
PENGARUH EMISI KARBON TERHADAP BIAYA AUDIT DENGAN INVESTASI LINGKUNGAN SEBAGA…
This study aims to examine the effect of Carbon Emissions on Audit Fees, with Environmental Investment as a moderating variable. The object of this study is non-financial sector companies listed on the Indonesia Stock Exchange during 2020–2024. By using the purposive sampling method, the sample of this study consists of 50 companies with a total of 159 observations. The independent variable i…
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- xi, 29 hlm.; ilus.; tab.; 29 cm.
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- T1946922026
PENGARUH INTENSITAS PERSEDIAAN, LEVERAGE, DAN PROFITABILITAS TERHADAP PERENCA…
This study aims to analyze the influence of inventory intensity, leverage, and profitability on tax planning in food and beverage companies listed on the Indonesia Stock Exchange in 2020-2024. The research method used is quantitative. The type of data in this study is secondary quantitative data obtained from the company's annual financial report. The sampling technique for this study used purp…
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- xiii, 145 hlm.; ilus.; tab.; 29 cm.
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- T2005092026
PENGARUH KUALITAS AUDIT, KUALITAS PELAPORAN KEUANGAN, DAN KEPEMILIKAN INSTITU…
This study aims to analyze the effect of audit quality, financial reporting quality, and institutional ownership on investment efficiency in manufacturing companies in the basic materials subsector listed on the Indonesia Stock Exchange during the 2021–2023 period. This research uses a quantitative approach with secondary data obtained from the companies’ annual financial reports. The resea…
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- xv, 226 hlm.; ilus.; tab.; 29 cm.
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- T1945382026
PERAN ENVIRONMENTAL, SOCIAL, GOVERNANCE DAN CHIEF EXECUTIVE OFFICER NARCISSIS…
This study aims to examine the effect of environmental, social, governance and chief executive officer narcissism on tax avoidance. The research object is non-financial companies listed on the Indonesia Stock Exchange during the period 2021–2023. This study uses a quantitative approach with secondary data as the type of data. The data were collected using a purposive sampling method obtained …
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- xvi, 155 hlm.; ilus.; tab.; 29 cm.
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- T1946042026
PENGARUH PENGETAHUAN PERPAJAKAN, SANKSI PAJAK, DAN MODERNISASI ADMINISTRASI T…
Micro, Small, and Medium Enterprises (MSMEs) play an important role in the economy; however, their level of tax compliance remains relatively low. This study aims to analyze the effect of tax knowledge, tax sanctions, and tax administration modernization on MSME tax compliance in Palembang City. This research employs a quantitative approach using the Structural Equation Model–Partial Least Sq…
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- xix, 153 hlm.; ilus.; tab.; 29 cm.
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- T1944422026
PENGARUH LITERASI PAJAK DIGITAL, PEMAHAMAN TERKAIT PPN PERDAGANGAN MELALUI SI…
The implementation of Value Added Tax on Electronic Commerce (VAT on PMSE) in E-Commerce transactions has not yet been fully accompanied by an optimal level of consumer tax compliance. This study aims to analyze the effect of digital tax literacy, understanding of VAT on PMSE, and tax transparency on E-Commerce consumer tax compliance. The object of this study is students of Universitas Sriwija…
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- xx, 221 hlm.; ilus.; tab.; 29 cm
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- T1944432026
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