KINERJA KEBERLANJUTAN, KEPEMILIKAN INSTITUSI DAN MANAJEMEN LABA DI KAWASAN ASEAN

This research is prompted by the escalating emphasis on sustainability performance and corporate governance across the ASEAN countries, along with persistent concerns regarding financial reporting manipulation that weakens the credibility and reliability of corporate disclosures. This study adopts a quantitative approach using secondary data from 238 non-financial sector firms in ASEAN (Indones…

KOMPETENSI AUDITOR DAN PENALARAN MORAL TERHADAP KUALITAS AUDIT INTERNAL DENGA…

The purpose of this study is to analyze the influence of auditor competence and moral reasoning on internal audit quality, with role conflict as a moderating variable, within the Internal Audit Units (SPI) of State Universities (PTN) in Indonesia. A quantitative approach was used using a survey method through questionnaires distributed to the Heads, Secretaries, Members, and Staff of SPI in 26 …

PENGARUH KEBERANIAN MORAL DAN MODAL PSIKOLOGIS TERHADAP EFEKTIVITAS AUDIT INT…

This research is designed to analyze the impact of moral courage and psychological capital on internal audit effectiveness, as well as to assess the moderating role of ethical culture within the Internal Audit Units of Public Service Agency State Universities (SPI PTN BLU) in Indonesia. The research is grounded in the essential function of internal auditors in upholding good governance, transpa…

ANALISIS PENGARUH E-TILANG, SOSIALISASI PERPAJAKAN, KESADARAN WAJIB PAJAK DAN…

Motor Vehicle Tax (PKB) is a highly potential source of Regional Original Revenue (PAD), expected to improve public welfare and regional development. The increase in motor vehicle ownership should be in line with the increase in motor vehicle tax revenue, which exceeds the revenue target. However, many taxpayers still fail to comply with their motor vehicle tax payments. The purpose of this stu…

PENGEMBANGAN MODEL PENGUKURAN GOOD CORPORATE GOVERNANCE (GCG) BADAN USAHA MIL…

This study aims to develop a measurement model for the implementation of Good Corporate Governance (GCG) in Regionally-Owned Enterprises (BUMD). Compared to the implementation of GCG in State-Owned Enterprises (SOEs) in Indonesia, the implementation of GCG in BUMDs is considered to be suboptimal. The rapid development of GCG implementation in SOEs has not been followed by regional government-ow…

FRAUD HEXAGON TERHADAP KECURANGAN LAPORAN KEUANGAN DENGAN KOMPLEKSITAS AKUNTA…

ABSTRACT Fraud Hexagon on Financial Statement Fraud with Accounting Complexity as a Moderating Variable in Financial Sector Companies Financial statement fraud is a form of fraud that has a significant impact on corporate sustainability and public trust, particularly in the financial sector. This study aims to analyze the influence of the six elements of the Fraud Hexagonpressure, opportunity, …

IMPLEMENTASI CORETAX ADMINISTRATION SYSTEM (CTAS) UNTUK MENINGKATKAN KEPATUHA…

This study investigates whether the Coretax Administration System (CTAS) enhances taxpayer compliance in Indonesia’s digital tax environment by testing the roles of system quality and information quality. Although CTAS aims to simplify filing and payment, compliance may remain suboptimal when users face technical friction or receive information that is inaccurate, untimely, or irrelevant. Usi…

PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DISCLOSURE TERHADAP AUDIT FEE …

This study aims to examine the effect of Environmental, Social, and Governance Disclosure (ESG) on audit fees and also to analyze the role of audit complexity as a moderating variable. This research using a quantitative method with purposive sampling technique. The sample consist of 39 companies listed on the stock exchanges of Indonesia, Malaysia, Thailand, Singapore, and the Philippines with …

PENGARUH SIZE, INVENTORY INTENSITY, CAPITAL INTENSITY, DAN ENVIRONMENTAL, SOC…

This study aims to examine the effect of size, inventory intensity, capital intensity, and Environmental, Social, and Governance (ESG) on tax avoidance. The main theoretical framework used is agency theory. The secondary data used were obtained from the financial statements of companies listed on the Indonesia Stock Exchange in 2022-2024 and Eikon Refinitiv. The population in this study was all…

PENGARUH FEMALE LEAD SIGNING PARTNER TERHADAP KUALITAS AUDIT DENGAN INHERENT …

This study aims to examine the effect of female lead signing partners on audit quality, which is proxied by discretionary accruals (DA), with inherent risk and loss as moderating variables. Inherent risk is proxied by earnings volatility. The object of this study is basic materials sector companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024. The sample consists of 84 compan…

PENGARUH KEPEMILIKAN INVESTOR ASING TERHADAP KUALITAS AUDIT DENGAN CSR SEBAGA…

This study aims to examine the effect of foreign investor ownership on audit quality with Corporate Social Responsibility (CSR) as a moderating variable in LQ45 companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. The sample consists of 81 observations selected using a purposive sampling method, based on secondary data obtained from companies’ sustainability repo…

DAMPAK KERAGAMAN INDUSTRI AUDITOR PADA KUALITAS AUDIT DENGAN KOMPLEKSITAS KLI…

Auditor industry diversification reflects the breadth of auditors’ experience in handling clients across various industry sectors, which is believed to enhance cognitive flexibility and the quality of audit decision-making. This study aims to analyze the effect of auditor industry diversification on audit quality and examine the moderating role of client complexity, based on Behavioral Decisi…

PERSPEKTIF WAJIB PAJAK BADAN TERHADAP PENERAPAN CORE TAX ADMINISTRATION SYSTE…

This study examines corporate taxpayers’ perspectives on the implementation of the Core Tax Administration System (CTAS). CTAS is a tax administration reform initiated by the Directorate General of Taxes to improve efficiency, transparency, and tax compliance through an integrated digital system. This research employs a descriptive quantitative approach using questionnaire data collected from…

PENGARUH CAPITAL ADEQUACY RATIO (CAR), DEBT TO ASSET RATIO (DAR), DAN UKURAN …

Penelitian ini bertujuan untuk menganalisis pengaruh Capital Adequacy Ratio, Debt to Asset Ratio, dan Ukuran Perusahaan terhadap Financial Distress pada Bank Syariah Indonesia dan Malaysia pada tahun 2017–2022. Metode penelitian yang digunakan adalah metode kuantitatif. Jenis data pada penelitian ini merupakan data sekunder yang diperoleh dari database Moody’s Analytics Bank Focus melalui s…

PENGARUH KEPEMILIKAN INSTITUSI, KEPEMILIKAN MANAJEMEN, DAN KOMITE AUDIT TERHA…

Audit quality plays a crucial role in ensuring the credibility and reliability of corporate financial statements, particularly in the mining sector, which is characterized by high operational risk and financial complexity. This study aims to examine the effect of institutional ownership, managerial ownership, and audit committees on audit quality in mining companies listed on the Indonesia Stoc…

PENGARUH LEVERAGE, UKURAN LEGISLATIF, INTERGOVERMENTAL REVENUE, UKURAN PEMERI…

This study aims to analyze the effect of leverage, legislative size, intergovernmental revenue, local government size, and local tax revenue on the financial performance of the Palembang City local government. Financial performance is measured using the fiscal independence ratio, while the independent variables include leverage, measured by debt-to-equity ratio, legislative size, measured by th…

PENGARUH INVENTORY INTENSITY, FINANCIAL DISTRESS, DAN GENDER DIVERSITY TERHAD…

This study aims to analyze the effect of inventory intensity, financial distress, and gender diversity on tax avoidance in manufacturing companies in the consumer cyclicals sector listed on the Indonesia Stock Exchange during the 2022–2024 period. This study employs a quantitative approach using secondary data obtained from companies’ financial statements and annual reports. The research sa…

PENGARUH INCOME SMOOTHING DAN SUSTAINABILITY PERFORMANCE TERHADAP BIAYA AUDIT…

This study aims to analyze the factors that influence audit fees in non-No. companies. The variables used include income smoothing and sustainability performance as independent variables, and audit fees as the dependent variable. The purpose of this research is to examine the effect of these variables on audit fees. The sample was selected using purposive sampling from the Refinitiv LSEG databa…

EXPOSURE DRAFT PERNYATAAN DAN INTERPRETASI STANDAR AKUNTANSI KEUANGAN 2009: E…

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657 Exp e

EXPOSURE DRAFT INTERPRETASI STANDAR AKUNTANSI KEUANGAN: LINDUNGI NILAI INVEST…

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657 Exp e

DASAR-DASAR AKUNTANSI MANAJEMEN

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-

ISBN/ISSN

978-979-817087-4

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xvi, 309 hlm. ; 24 cm

Series Title

Buku Latihan Seri-C

Call Number

657 Kri d

PENGANTAR AKUNTANSI Adaptasi Indonesia Buku 2

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ISBN/ISSN

978-981-4281-54-6

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426 hlm.; 26 cm

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-

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657 Ree p

Panduan IFRS, Edisi Revisi, Cet. Kedua

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ISBN/ISSN

978-979-062-343-9

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xi, 485 Hlm. 23 cm

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-

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657 Bra p

IMPLEMENTASI STANDART OPERATING PROCEDURE (SOP) CORPORATE SOCIAL RESPONSIBILI…

In this last report, we look at how PT. Telkom Wilayah Usaha Telekomunikasi Sumatera Bagian Selatan put the Standard Operating Procedure (SOP) into action when carrying out their Corporate Social Responsibility (CSR) program. The significance of corporate social responsibility in promoting sustainable development and amicable connections between the company and the community motivates this comm…

Pengantar Akuntansi

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vi, 138 hlm.; 23 cm

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657 Suj p

Pengantar Akuntansi (berbasis SAK ETAP), Buku 2 Limited Edition

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v, 262 hlm. : ilus. ; 28 cm

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657 Pen p

Pengantar Akuntansi (berbasis SAK ETAP) Buku 2

Edition

1

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v, 264 hlm.: ilus.; 28 cm.

Series Title

Seri Buku Kompartemen Akuntansi Pendidikan ( Wilayah Sumatera Selatan )

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657 Pen p

Akuntansi Sektor Publik (Akuntansi Keuangan Pemerintah Daerah Berbasis Akrual)

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ISBN/ISSN

978-802-1288-18-7

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xiv, 325 hlm. ; 24 cm

Series Title

-

Call Number

657.61 Sir a

Teori Akuntansi, BUKU 2

Edition

1

ISBN/ISSN

981-240-1695

Collation

2 jilid.; 26 cm

Series Title

-

Call Number

657 Ria t

Teori Akuntansi, BUKU 1

Edition

1

ISBN/ISSN

979-691-006-3

Collation

81 hlm. : ilus. ; 26 cm.

Series Title

-

Call Number

657 Ria t