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PENGARUH SKEPTISISME PROFESIONAL, TEKANAN WAKTU, BEBAN KERJA, TERHADAP KEMAMP…
Penelitian ini bertujuan untuk menganalisis pengaruh skeptisisme profesional, tekanan waktu, dan beban kerja terhadap kemampuan auditor dalam mendeteksi kecurangan pada Badan Pemeriksa Keuangan (BPK) Perwakilan Provinsi Sumatera Selatan. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan asosiatif kausal. Pengumpulan data dilakukan menggunakan kuesioner yang dibagikan kepada …
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- xvii, 74 hlm.; ilus.; 29 cm
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- T1907432025
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL,UKURAN PERUSAHAAN,…
This study aims to analyze the influence of managerial ownership, institutional ownership, company size, and capital intensity on tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange in 2020-2024. The research method used is a quantitative method. The type of data in this study is secondary quantitative data obtained from the company's annual financial repo…
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- xix 103 hlm.; ilus.; 29 cm
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- T1906912025
PENGARUH PERENCANAAN, PENGENDALIAN DAN PENGUKURAN KINERJA TERHADAP KINERJA UM…
Penelitian ini bertujuan untuk menganalisis pengaruh perencanaan strategi bisnis, pengendalian kinerja, dan pengukuran kinerja terhadap kinerja UMKM sektor produksi songket di Kota Palembang. Penelitian menggunakan pendekatan kuantitatif dengan metode survei melalui penyebaran kuesioner kepada pelaku UMKM songket. Hasil penelitian menunjukkan bahwa perencanaan strategi, pengendalian kinerja, da…
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- xix, 127 hlm.; ilus.; tab.; 29 cm.
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- T1901152025
PENGARUH PERAN TAX CENTER DAN PERAN RELAWAN PAJAK DALAM PELAPORAN SPT TAHUNAN…
This study aims to examine the influence of the role of the tax center and the role of tax volunteers in reporting annual tax returns on individual taxpayer compliance. The subjects of this study were male and female employees at the Faculty of Economics, Sriwijaya University. Using a purposive sampling method, the sample size for this study was 110 taxpayer respondents, but only 65 were proces…
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- xviii, 110 hlm.; ilus.; tab.; 29 cm
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- T1898012025
PENGARUH PERAN TAX CENTER DAN PERAN RELAWAN PAJAK DALAM PELAPORAN SPT TAHUNAN…
This study aims to examine the influence of the role of the tax center and the role of tax volunteers in reporting annual tax returns on individual taxpayer compliance. The subjects of this study were male and female employees at the Faculty of Economics, Sriwijaya University. Using a purposive sampling method, the sample size for this study was 110 taxpayer respondents, but only 65 were proces…
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- xviii, 110 hlm.; ilus.; tab.; 29 cm
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- T1898012025
PENGARUH GREEN ACCOUNTING, UKURAN PERUSAHAAN, DAN KINERJA LINGKUNGAN TERHADAP…
Penelitian ini bertujuan untuk menguji secara empiris pengaruh green accounting, ukuran perusahaan, dan kinerja lingkungan terhadap kinerja keuangan perusahaan pertambangan yang terdaftar di BEI periode 2021–2023. Sampel penelitian berjumlah 51 perusahaan dengan total 153 observasi yang dipilih melalui metode purposive sampling, dengan data diperoleh dari laporan tahunan dan laporan keberlanj…
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- xix, 77 hlm.; ilus.; tab, 29 cm
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- T1874512025
PENGARUH GOOD CORPORATE GOVERNANCE, STRUKTUR KEPEMILIKAN, AUDIT TENURE, ROTAS…
This research aims to determine the effect of good corporate governance, ownership structure, auditor rotation, and auditor industry specialization on integrity of financial reports in manufacturing companies listed on Indonesian stock exchange in 2019-2023. The method used in this research is a quantitative method. The population used in this research is manufacturing companies for the 2019-20…
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- xix, 87 hlm.; ilus.; tab.; 29 cm.
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- T1842532025
PENGARUH DEWAN KOMISARIS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGUNGKAPAN …
Penelitian ini bertujuan untuk menentukan pengaruh dewan komisaris dan kepemilikan institusional terhadap pengungkapan risiko perusahaan. Objek penelitian ini adalah perusahaan sektor perbankan yang terdaftar di BEI tahun 2019-2023. Dengan menggunakan metode probability sampling, jumlah sampel penelitian ini sebanyak 13 perusahaan dengan total 65 observasi. Variabel independen adalah dewan komi…
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- xviii, 56 hlm.; ilus.; tab.; 29 cm.
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- T1843002025
PENGARUH PENGHINDARAN PAJAK, PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN, DAN AS…
This study aims to determine the influence of tax avoidance, tax planning, deferred tax burden, and deferred tax assets on company value (an empirical study of companies in the property and real estate sector). Estate Companies Listed on the IDX for the 2020-2023 Period). The results of purposive sampling obtained a total of 30 observational data in this study. The data analysis technique used …
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- xi, 67 hlm.; ilus.; tab.; 29 cm.
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- T1842032025
CARBON EMISSION ON AUDIT FEES: MODERATING EFFECT OF BOARD GENDER DIVERSITY
This study aims to examine the relationship between carbon emissions and audit fees, and in terms of Board Gender Diversity moderation in the relationship between carbon emissions and audit fees. The object of the study is non-financial companies listed in Indonesia during the period 2019 - 2024. Secondary data were collected through a purposive sampling method from Refinitiv LSEG Workspace, re…
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- xvii, 75 hlm.; ilus.; tab.; 29 cm.
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- T1841752025
PENGARUH INTERGOVERNMENTAL REVENUE, UKURAN PEMERINTAH, DAN BELANJA MODAL TERH…
This study aims to examine the influence of intergovernmental revenue, government size, and capital expenditure on regional autonomy. The study focuses on provinces on the island of Sumatra during the period 2020-2023. This study employs a quantitative approach using secondary data obtained from local government financial reports available on each local government's official website and the off…
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- xix, 53 hlm.; ilus.; tab, 29 cm
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- T1804582025
PENGARUH DIVERSITAS GENDER, DIVERSITAS KEBANGSAAN, SUSTAINABILITY REPORT DAN …
Penelitian ini bertujuan untuk menganalisis pengaruh diversitas gender, diversitas kebangsaan, sustainability report, dan kinerja keuangan terhadap agresivitas Pajak pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2018–2021. Variabel independen dalam penelitian ini adalah diversitas gender, diversitas kebangsaan, sustainability report, dan …
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- xix, 112 hlm.; ilus.; tab, 29 cm
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- T1800192025
PENGARUH AUDIT TENURE, CLIENT IMPORTANCE DAN SPESIALISASI AUDIT TERHADAP KUAL…
This study aims to analyze the effect of Audit Tenure, Client Importance, and Audit Specialization on Audit Quality in basic materials sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. The data were obtained using a purposive sampling method, resulting in 37 companies or 148 observations as the research sample. The analytical technique applied was logisti…
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- xvii, 55 hlm.; ilus.; tab.; 29 cm.
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- T1844382025
PENGARUH JUMLAH KOMITE AUDIT WANITA DAN PROPORSI DIREKTUR WANITA DALAM DEWAN …
This study aims to examine the effect of the number of female audit committee members and the proportion of female directors on audit fees. A quantitative approach was employed in analyzing secondary data, covering 15 manufacturing companies in the food and beverage subsector consistently listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The researcher applied purposiv…
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- xx, 54 hlm.; ilus.; tab.; 29 cm.
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- T1843012025
PENGARUH REPUTASI AUDITOR, AUDIT TENURE DAN AUDITOR SPESIALISASI INDUSTRI TER…
Auditors are required to produce high-quality audits because they have a significant responsibility to stakeholders in making company decisions. The purpose of this study is to examine the influence of auditor reputation, audit tenure, and industry specialization on audit quality in banking companies listed on the Indonesia Stock Exchange during the period 2019-2023. The method used in this stu…
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- xvii, 58 hlm.; ilus.; tab.; 29 cm.
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- T1842092025
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PERUSAHAAN ASURANSI S…
This study aims to examine the effect of the current ratio, debt to equity ratio, premiums, and claims expenses on the profitability of sharia insurance companies for the years 2019-2023. The subjects of this research are sharia insurance companies listed on the IDX and OJK. Using purposive sampling, the number of samples in this study is 7 companies with a total of 35 observations. This study …
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- xviii, 75 hlm.; ilus.; tab, 29 cm
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- T1817112025
PENGARUH CURRENT RATIO, TOTAL ASSET TURNOVER, DEBT TO EQUITY RATIO DAN FIRM S…
Penelitian yang dilakukan memiliki tujuan untuk mengetahui pengaruh current ratio, total asset turnover, debt to equity ratio dan firm size terhadap kinerja keuangan pada perusahaan sektor consumer non cyclicals yang terdaftar di bursa efek indonesia pada periode tahun 2021 hingga 2024. Populasi yang digunakan pada penelitian ini adalah seluruh perusahaan sektor consumer non cyclicals yang terd…
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- xviii, 75 hlm.; ilus.; tab, 29 cm
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- T1817022025
PENGARUH INTENSITAS PERSEDIAAN DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP P…
This study aims to examine the effect of inventory intensity and Corporate Social Responsibility (CSR) on tax planning, as well as to test the role of leverage as a moderating variable. The population in this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The sampling method used is purposive sampling, consisting of 30 manufacturing companies. This resea…
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- xviii, 86 hlm.; ilus.; tab, 29 cm
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- T1816592025
PENGARUH SOLVABILITAS, UKURAN PERUSAHAAN DAN OPINI AUDIT TERHADAP AUDIT REPOR…
Audit Report Lag is the distance required to complete an audit of a company's financial statements measured from the end of the financial year or fiscal year to the date of issuance of the audit report. The purpose of this study is to examine the factors that can affect audit report lag in property and real estate sector companies. These factors are solvency, company size and audit opinion. The…
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- xvi, 62 hlm.; ilus.; tab, 29 cm
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- T1562762024
PENGARUH KOMPETENSI AUDITOR, DUE PROFESSIONAL CARE, DAN AUDIT TENURE TERHADAP…
This study aims to determine and analyze the effect of auditor competence, due professional care, and audit tenure on auditor’s ability to detect fraudulent financial statements with auditor ethics as a moderating variable. The type of data used in this study is primary data obtained by distributing questionnaires. The respondents in this study were auditors who worked at the public accountin…
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- xix, 88 hlm.; ilus.; tab, 29 cm
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- T1816192025
DETERMINASI YANG MEMPENGARUHI TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN EN…
This research aims to examine and analyze the influence of environmental social governance, institutional ownership, liquidity, audit committee and audit quality on tax avoidance in energy companies in the Southeast Asia region in 2015-2022. The population in this research is 13 energy companies in the Southeast Asia region in 2015-2022. The sampling technique used was a saturated sampling tech…
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- xv, 62 hlm.; ilus.; tab, 29 cm
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- T1564462024
PENGARUH MONEY ETHICS DAN SANKSI PAJAK TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK…
This study analyzes the influence of money ethics and tax penalties on taxpayer compliance in Kayuagung City using a quantitative survey approach. Referring to the Theory of Planned Behavior, individual behavior is influenced by intentions based on attitudes, subjective norms, and perceived behavioral control. The results show that money ethics does not significantly affect taxpayer compliance,…
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- xvii, 71 hlm.; ilus,; tab 29 cm
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- T1562882024
PENGARUH KUALITAS AUDIT, KOMITE AUDIT, ASIMETRI INFORMASI, PROFITABILITAS, DA…
This study aims to examine the effect of audit quality, audit committee, asymmetric information, profitability, and financial distress on earnings management. The population used in this study are State-Owned Companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. Sample collection using purposive sampling method from 22 sample companies with a total of 66 observation data. The typ…
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- xx, 65 hlm.; ilus.; tab, 29 cm
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- T1564902024
PENGARUH PENGHINDARAN PAJAK TERHADAP COST OF DEBT DENGAN KEPEMILIKAN INSTITUS…
Penelitian ini memiliki tujuan untuk menguji secara empiris serta menganalisis pengaruh penghindaran pajak terhadap cost of debt dan juga menguji pengaruh kepemilikan institusional dalam memoderasi hubungan antara penghindaran pajak terhadap cost of debt pada perusahaan infrastruktur yang terdaftar di Bursa Efek Indonesia tahun 2019-2022. Penetapan sampel yang digunakan ialah purposive sampling…
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- xviii, 60 hlm.; ilus.; tab, 29 cm
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- T1562842024
2407005459
This study aims to examine the effect of audit fees, KAP size, and audit rotation on audit quality with the audit committee as a moderating variable in financial sector companies listed on the IDX in 2019–2022. The method used is a quantitative method with secondary data types. The sampling technique used purposive sampling, with a research sample of 40 companies or a total of 160 observation…
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- xviii, 76 hlm.; ilus.; tab, 29 cm
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- T1565572024
PENGARUH FINANCIAL DISTRESS, KONEKSI POLITIK, DAN GENDER DIVERSITY TERHADAP A…
Tax aggressiveness is an action to reduce taxable income through tax planning both legally and illegally in order to reduce the tax burden. This research is a type of quantitative research with the aim of finding out the influence of Financial Distress, Political Connections, and Gender Diversity on Tax Aggressiveness. The population used in this research is State-Owned Enterprises (BUMN) liste…
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- xiii, 13 hlm.; ilus.; tab, 29 cm
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- T1566032024
ANALISIS PENERIMAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) …
This study aims to determine the factors causing the failure to achieve the target of Rural and Urban Land and Building Tax revenue in South Ogan Komering Ulu Regency, and to determine the efforts of the Regional Government in optimizing the realization of Rural and Urban Land and Building Tax revenue in South Ogan Komering Ulu Regency. The object of this study is South Ogan Komering Ulu Regenc…
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- xvi, 69 hlm.; ilus.; tab, 29 cm
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- T1566672024
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RES…
This research aims to examine the influence of Good Corporate Governance on the disclosure of Corporate Social Responsibility with government regulations as a moderating variable in food and beverages companies listed on the IDX for the 2018-2022 period. Based on the purposive sampling method, a sample of 19 companies was produced with 76 observations with data sources coming from annual report…
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- xviii, 87 hlm.; ilus.; tab, 29 cm
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- T1562392024
PENGARUH TRANSFER PRICING, FOREIGN OWNERSHIP, INSTITUSIONAL OWNERSHIP, DAN PO…
Tax aggressiveness is an act of tax planning that is deliberately carried out by companies to minimize taxable income, aim to reduce tax obligation. The purpose of this study was to examine the effect of transfer pricing, foreign ownership, institutional ownership, and political connections on tax aggressiveness. Tax aggressiveness is measured using the Cash Effective Tax Rate (CETR) method. Th…
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- xix, 75 hlm.; ilus.; tab, 29 cm
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- T1567162024
PENGARUH KONEKSI POLITIK, RISIKO AUDIT, DAN KEPEMILIKAN ASING TERHADAP BIAYA …
This study aims to examine the effect of political connections, audit risk, and foreign ownership on audit fees. The object of research is non-financial companies listed on the IDX for the 2019-2022 period. By using the purposive sampling method, the number of samples in this study was 124 companies with a total of 496 observations. This study uses a quantitative approach with the type of data …
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- xvii, 74 hlm.; ilus.; tab, 29 cm
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- T1566882024
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