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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
PENGARUH RISIKO PERUSAHAAN, KEBERAGAMAN GENDER KOMITE AUDIT, DAN KEPEMILIKAN …
Penelitian ini bertujuan untuk menguji pengaruh risiko perusahaan, keberagaman gender komite audit, dan kepemilikan institusional terhadap pemilihan auditor ekesternal yang diproksikan menggunakan variabel dummy. Objek penelitian ini adalah perusahaan sub sektor makanan dan minuman yang tercatat pada Bursa Efek Indonesia (BEI) tahun 2020 - 2023. Data yang digunakan dalam penelitian ini merupaka…
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- xviii, 85 hlm.; ilus,; tab, 29 cm
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- T1838502025
PERANAN FUNGSI AUDIT INTERN DALAM MENINGKATKAN KUALITAS STRUKTUR PENGENDALIAN…
The purpose of internal audit or operational review is to evaluate the economical, efficiency, and operational effectively of company activities and also to evaluate whether the management ways which applied in the activities have been going well. This research had been done at PT Semen Baturaja (persero). The objectives of this research are 1) to know criteria of internal audit function for su…
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- xiii, 104 hlm.; tab.; 29 cm.
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- T278262009
PENGUNGKAPAN PERTANGGUNGJAWABAN SOSIAL DAN PENGARUHNYA TERHADAP KINERJA KEUAN…
Corporate Social Responsibility adalah suatu komitmen bersama dari seluruh Stakeholder (pemegang saham, manajemen, karyawan, konsumen bahkan pemerintah) untuk bersama-sama bertanggungjawab terhadap masalah-masalah sosial. Tujuan sistem ekonomi Islam yaitu mendapatkan keuntungan tanpa mengeksploitasi pihak lain clan memberikan manfaat bagi masyarakat, selain menekankan pada kesejahteraan masyara…
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- x, 96 hlm.; tab.; 29 cm.
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- T275002009
PENGARUH SIKAP, PEMBELAJARAN, DAN KECERDASAN KEPRIBADIAN MANAJER TERHADAP KIN…
Penelitian ini dilakukan dengan mengumpulkan berbagai data yang berasal dari kuesioner. Selanjutnya data tersebut dianalisis dan diinterpretasikan, sehingga diperoleh model terbaik dari hasil analisis regresi dengan metode backward, yang kemudian dari model tersebut dapat digunakan untuk memprediksi pengaruh prilaku psikologi manajer, yakni sikap, pembelajaran dan kecerdasan kepribadian manajer…
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- xiii, 92 hlm.; tab.; 29 cm.
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- T282312009
PENDAPATAN ASLI DAERAH DAN DANA PERIMBANGAN DALAM BELANJA DAERAH (STUDI KASUS…
This research aims to 1) analyze whether there are influences regional original income to regional expenditure; 2) analyze whether there are influences proportion grant to regional expenditure; 3) know how the development of regional autonomy in Musi Banyuasin. The findings in Musi Banyuasin, from the year 2004 to 2007, shows that regional original income and proportion grant that impact on reg…
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- xiii, 119 hlm.; tab.; 29 cm.
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- T280532009
ASPEK AKUNTANSI DAN PERPAJAKAN PERJANJIAN LEASING YANG TERMINASI (STUDI KASUS…
The aim of this research are. (]). to know if the accounting treatment which has been implemented accordance with PSAK no. 30 if termination is happened on leasing agreement which is caused by economic factor, (2). to know if income tax (PPh) treatment which is implemented by PT Federal International Finance has accordance with Decree of minister of financial No. 1169/KMK 01/1991 on November 27…
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- xii, 103 hlm.; tab.; 29 cm.
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- T276152009
ANALISIS EFEKTIVITAS, EFISIENSI DAN EKONOMIS TERHADAP PEMBERIAN KREDIT PADA P…
The objectives of this research are 1). To assess the effectiveness in giving of credit which have been specified by company, 2). To assess efficiency in giving of credit which have been specified by company, and 3). To assess economic in giving of credit which have been specified by company. The result show that of analysis indicate that procedure giving of credit Program Kemitraan and Bina Li…
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- xv, 91 hlm.; tab.; 29 cm.
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- T278222009
ANALISIS PERBANDINGAN KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN TANJUNG JA…
This research aims to compare the performance of government of Tanjung Jabung Baral Regency and Tanjung Jabung Timur Regency in managing their financial resources in actualizing the Good Government Governance by using financial ratios of APBD. The result of this research has shown that during period of years 2005-2007, over all both of the governments financial performance were not good enough,…
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- xii, 94 hlm.; tab.; 29 cm.
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- T278572009
PERSEPSI AUDITOR PEMERINTAH PADA KANTOR BADAN PEMERIKSA KEUANGAN REPUBLIK IND…
The objective of this research is to know perception of govemance auditor about factors can influence independency a govemance auditor. Research finding has shown that auditors have positive perception about financial importance and business relation, auditor skill, family and individual relation, receive and give goods or Service from client, and do other Service which influence independency o…
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- xiii, 74 hlm.; tab.; 29 cm.
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- T284312009
SISTEM INFORMASI PENGGAJIAN PADA USAHA PERKEBUNAN STUDI KASUS PT PERKEBUNAN M…
Sebagai salah satu penerimaan yang sah akibat hubungan kerja, gaji adalah salah satunya, dimana setiap pegawai yang bekerja pada suatu perusahaan berhak untuk mendapatkan gaji berdasarkan peraturan atau ketentuan penggajian yang berlaku di perusahaan. Mengingat setiap pekerja dalam organisasi mempunyai pengharapan atas sesuatu dari organisasi, sebagai penghargaan atas jerih payah pekerja selama…
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- xvii, 122 hlm.; tab.; ilus.; 29 cm.
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- T281362009
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