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PENGARUH ARTIFICIAL INTELLIGENCE TERHADAP INDIKASI MANIPULASI LABA PADA PERUS…
This study aims to examine the effect of Artificial Intelligence from the perspective of the Fraud Diamond Theory, comprising pressure, opportunity, rationalization, capability, and technical opacity on indications of earnings manipulation in technology companies listed on the Indonesia Stock Exchange during the 2020–2025 period. The research sample was determined using a purposive sampling m…
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- xvii, 98 hlm.; ilus.; 29 cm
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- T1931382026
DETERMINASI AUDIT REPORT LAG PADA PERUSAHAAN SEKTOR CONSUMER CYCLICALS DI BUR…
This study aims to examine the effect of firm operational complexity, auditor specialization, and profitability on audit report lag using a quantitative approach and secondary data obtained from audited annual reports. The population consists of all consumer cyclicals sector companies listed on the Indonesia Stock Exchange during the 2021-2024 period. The sample includes 83 companies selected t…
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- xviii, 121 hlm.; ilus.; tab.; 29 cm.
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- T1931502026
PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORTING TERHADAP KINERJA KEUANGAN PERU…
This study aims to examine the effect of sustainability reporting disclosure on the financial performance of banking sector firms, as measured by Return on Equity (ROE), and to investigate the moderating role of Non-Performing Loans (NPL). The study focuses on banking companies listed on the Indonesia Stock Exchange (IDX) over the 2020-2024 period, with reference to the implementation of Financ…
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- xiv, 165 hlm.; ilus.; 29 cm
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- T1916492025
KEY AUDIT MATTERS: PENGARUH KARAKTERISTIK AUDITOR DAN KOMITE AUDIT PADA PERUS…
This research aims to provide empirical evidence the relationship between auditor and audit committee characteristics on the disclosure of Key Audit Matters (KAM). KAM disclosure is measured using two indicators: KAM topic diversity and number of KAM. This study uses panel data with a 3-year observation period. The sample consists of consumer cyclicals sector companies listed on the Indonesia S…
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- xviii, 137 hlm.; ilus.; tab.; 29 cm.
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- T1931452026
KETEPATAN WAKTU LAPORAN AUDIT: PENGARUH KEY AUDIT MATTERS DAN KOMPLEKSITAS PE…
This study aims to examine the influence of Key Audit Matters (KAM) disclosure and Firm Complexity on Audit Report Lag (ARL) with Auditor Reputation as a moderating variable. The population of this study consists of companies in the Consumer Cyclicals sector listed on the Indonesia Stock Exchange (IDX) during the 2022 to 2024. Using purposive sampling, a sample of 119 companies was obtained, re…
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- xviii, 103 hlm.; ilus.; 29 cm
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- T1932102026
PERAN KOMITE AUDIT DALAM MITIGASI MANAJEMEN LABA DENGAN REPUTASI AUDITOR SEBA…
This study aims to examine the role of audit committees in mitigating earnings management with auditor reputation as a moderating factor. Earnings management is measured using discretionary accruals. This study focuses on consumer non-cyclical companies listed on the Indonesia Stock Exchange (IDX) during 2020-2024. The sampling technique used purposive sampling, resulting in 70 companies with a…
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- xviii, 87 hlm.; ilus.; 29 cm
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- T1932052026
PENGARUH DEWAN DIREKSI TERHADAP TRANSPARANSI INFORMASI KEUANGAN YANG DIMODERA…
This study aims to examine the influence of the board of directors on financial information transparency, with the audit committee as a moderating variable. This study uses panel data with an observation period from 2020 to 2024. The research sample consists of consumer cyclicals companies listed on the Indonesia Stock Exchange (IDX). Based on the purposive sampling method, 87 companies were se…
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- 78 hlm.; ilus.; 29 cm
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- T1932112026
PENGARUH TEMUAN AUDIT, TINDAK LANJUT HASIL AUDITM DAN KERUGIAN DAERAH TEHADAP…
This study aims to analyze the effect of audit findings, follow-up actions on audit recommendations, and regional financial losses on corruption levels in provincial governments in Indonesia during the 2018-2022 period. The research employs a quantitative approach using panel data analyzed through a Fixed Effect model. The results indicate that audit findings do not have a significant effect on…
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- 84 hlm.; ilus.; 29 cm
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- T1931712026
PENGARUH KEY AUDIT MATTERS TERHADAP ORIENTASI FINANSIALISASI KORPORASI DENGAN…
This study aims to examine the influence of Key Audit Matters (KAMs) disclosure on corporate financialization with auditor reputation as a moderating variable. The research objects are basic materials sector companies listed on the Indonesia Stock Exchange (IDX) during 2023 to 2024. Using purposive sampling, this study obtained a total of 81 companies with 162 observations. The data analysis te…
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- xix, 108 hlm.; ilus.; tab.; 29 cm.
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- T1931492026
EKONOMI BERKELANJUTAN MEMODERASI KUALITAS TATA KELOLA DAN PENERIMAAN PAJAK DI…
The objective of this study is to examine how economic sustainability strengthens the impact of governance quality on tax revenue in ASEAN countries. This study uses a governance quality (QoG) framework, benefit received theory, agency theory, stakeholder theory, and growth theory to explain how governance quality affects tax revenue. Sustainable economy functions as a conditioning mechanism th…
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- xvii, 344 hlm.; ilus.; tab.; 29 cm.
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- T1927552026
MANAJEMEN LABA, LEVERAGE, EFISIENSI INVESTASI : PERAN MODERASI KEPEMILIKAN AS…
This study is grounded in the growing importance of investment efficiency as a determinant of the competitiveness of manufacturing firms in the ASEAN region, particularly in the context of increasing foreign capital inflows and heightened complexity in corporate governance structures. Earnings management and leverage are conceptualized as key financial policy instruments that may influence the …
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- xx, 152 hlm.; ilus.; tab.; 29 cm
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- T1899902025
PENGARUH KEPEMILIKAN ASING DAN KOMITE KEBERLANJUTAN TERHADAP PENGUNGKAPAN KEB…
This study is motivated by the growing attention to sustainability practices in the ASEAN region, which requires companies not only to focus on financial performance but also to emphasize transparency and social and environmental responsibility. Foreign ownership and the existence of a sustainability committee are two governance factors believed to influence the level of corporate sustainabilit…
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- x, 155 hlm.; ilus.; tab.; 29 cm
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- T1886552025
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…
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- xxii, 156 hlm.; ilus.; tab.; 29 cm.
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- T1888942025
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 …
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- xx, 150 hlm.; ilus.; tab.; 29 cm.
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- T1896712025
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…
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- xxxi, 140 hlm.; ilus.; tab.; 29 cm.
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- T1889422025
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…
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- xv, 42 hlm.; ilus.; 29 cm
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- T1911022025
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…
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- xxii, 299 hlm.; ilus.; tab.; 29 cm.
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- T1919382025
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, …
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- xviii, 176 hlm.; ilus.; tab.; 29 cm.
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- T1923142025
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…
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- xiii, 87 hlm.; ilus.; 29 cm
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- T1912562026
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 …
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- xviii, 98 hlm.; ilus.; tab.; 29 cm.
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- T1929662026
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…
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- xviii, 109 hlm.; ilus.; tab.; 29 cm.
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- T1929652026
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…
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- xx, 154 hlm.; ilus.; tab.; 29 cm.
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- T1930632026
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…
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- xviii, 112 hlm.; ilus.; tab.; 29 cm.
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- T1930382026
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…
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- xxii, 176 hlm.; ilus.; tab.; 29 cm.
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- T1930042026
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…
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- xxi, 278 hlm.; ilus.; tab.; 29 cm.
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- T1915832025
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…
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- xvi, 118 hlm.; ilus.; tab.; 29 cm.
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- T1912212026
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…
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- xii, 108 hlm.; ilus.; tab.; 29 cm.
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- T1925252026
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…
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- xix, 129 hlm.; ilus.; tab.; 29 cm.
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- T1868452025
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…
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- xvi, 102 hlm.; ilus.; tab.; 29 cm.
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- T1913752026
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…
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- xviii, 69 hlm.; ilus.; tab.; 29 cm.
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- T1913032026
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