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PENGARUH STRUKTUR KEPEMILIKAN MANAJERIAL DAN KUALITAS AUDIT TERHADAP MANAJEME…
Penelitian ini bertujuan untuk menguji pengaruh struktur kepemilikan manajerial dan kualitas audit terhadap manajemen laba dengan corporate governance sebagai variabel mediasi. Data yang digunakan berasal dari perusahaan sektor non- keuangan yang terdaftar di Bursa Efek Indonesia selama tahun 2020–2023, yang mencerminkan perbandingan antara tahun saat dan setelah pandemi Covid-19. Sampel dipe…
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- xiii, 97 hlm.; ilus.; tab.; 29 cm.
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- T1807292025
PENGARUH ISLAMIC CORPORATE GOVERNANCE, ISLAMIC SOCIAL RESPONSIBILITY TERHADAP…
Abstract: This study aims to analyze the influence of Islamic Corporate Governance (ICG) and Islamic Social Responsibility (ISR) on fraud in Islamic banks in Indonesia, as well as examine the moderating role of internal control in these relationships. This research employs a quantitative approach using secondary data obtained from the annual reports of Islamic banks registered with the Financia…
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- xiii, 104 hlm.; ilus.; tab.; 29 cm.
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- T1803042025
THE IMPACT OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DISCLOSURE ON FIRM …
This study examines the relationship between ESG disclosure and firm value for companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Using panel data regression analysis of 28 companies (84 observations), the research measures ESG performance through Refinitiv Eikon scores and firm value via Tobin's Q. The results indicate that while ESG factors collectively influence firm v…
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- xvi, 125 hlm.; ilus.; tab.; 29 cm.
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- T1796162025
PENGARUH PAJAK, PROFITABILITAS DAN EXCHANGE RATE TERHADAP TRANSFER PRICING (S…
This study aims to examine the influence of Tax, Profitability, and Exchange Rate on Transfer Pricing in retail subsector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2024. The object of this research is the retail subsector companies in 2020-2024. The number of samples was 7 companies with a total of 35 observations using the purposive sampling method. This study uses a quant…
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- xvii, 64 hlm.; ilus.; tab.; 29 cm.
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- T1792192025
PENGARUH SALES GROWTH, LEVERAGE, DAN RETURN ON ASSETS TERHADAP TAX AVOIDANCE …
This study aims to examine the effect of sales growth, leverage, and return on assets (ROA) on tax avoidance, as well as to analyze the moderating role of firm size in these relationships. The research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023. A quantitative method was applied, using multiple linear regression and Moderated…
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- xiii, 97 hlm.; ilus.; tab.; 29 cm.
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- T1795242025
PENGARUH REPUTASI KAP, KEBERAGAMAN GENDER AUDITOR, KEPEMILIKAN PUBLIK, DAN PE…
The research aims to determine the impact of KAP reputation, auditor gender diversity, public ownership, and management changes on auditor switching in financial sector companies on the IDX in the period 2020 to 2022. The population used in this research is all financial sector companies listed on BEI in the period 2020 to 2022. Sampling for research will use a purposive sampling technique, so …
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- xiii, 40 hlm.; ilus.; 29 cm
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- T1448142024
PENGARUH MEKANISME CORPORATE GOVERNANCE, FIRM SIZE, PROFITABILITAS DAN LIKUID…
This research aims to test the effect of mechanism corporate governance, firm size, profitability and liquidity regarding CSR disclosure in companies listed in the LQ45 Index listed on the Indonesia Stock Exchange for the 2018-2021 period. The data used secondary data from annual reports and financial reports of companies listed in the LQ45 Index with a total population of 45 companies . The re…
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- xi, 87 hlm.; ilus.; 29 cm
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- T1449392024
PENGARUH GREENWASHING TERHADAP INOVASI HIJAU DENGAN TATA KELOLA SEBAGAI MODER…
This study aims to examine the effect of Greenwashing on green innovation, as well as the role of corporate governance—proxied by the proportion of independent commissioners—as a moderating variable. A quantitative approach was employed using panel data from 25 publicly listed companies in Indonesia over the 2021 to 2023 period. The analysis was conducted using panel data regression and Mod…
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- xvi, 175 hlm.; ilus.; tab.; 29 cm.
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- T1795382025
PERAN PERSONALITAS DALAM MEMODERASI PENGARUH TEKANAN KERJA DAN PENGENDALIAN I…
This study aims to examine the influence of auditors’ work pressure and clients’ internal control systems on auditors’ ability to detect fraud, as well as the moderating role of auditor personality types (based on the MBTI framework).This study uses a quantitative approach by distributing questionnaires to external auditors in Indonesia. The regression analysis results indicate that audit…
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- xiii, 104 hlm.; ilus.; tab.; 29 cm.
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- T1795262025
PENGARUH GOOD CORPORATE GOVERNANCE DAN SUSTAINABILITY REPORT TERHADAP OPINI A…
This research aims to examine the influence of good corporate governance (GCG) which is proxied by institutional ownership, independent commissioners and audit committees and to examine the influence of sustainability reports on going concern audit opinions. The object of this research is energy sector companies listed on the Indonesia Stock Exchange (BEI) in 2021-2023. Using the purposive samp…
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- xvi, 125 hlm.; ilus.; tab.; 29 cm.
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- T1795372025
PENGARUH KARAKTERIKSTIK KOMITE AUDIT TERHADAP PILIHAN AUDITOR
Penelitian ini bertujuan untuk menguji pengaruh karakteristik komite audit yaitu, gender, etnis, kualifikasi, dan kesibukan terhadap pilihan auditor. Sampel penelitian terdiri dari 597 perusahaan sektor non-keuangan yang terdaftar di Bursa Efek Indonesia pada periode 2019-2022, yang dipilih melalui metode judgment purposive sampling. Analisis dilakukan menggunakan Regresi Logistik melalui peran…
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- xv, 57 hlm.; ilus.; 29 cm
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- T1445862024
MEKANISME ANALISIS KELAYAKAN INVESTASI (AKI) SEBAGAI IMPLEMENTASI PEMASANGAN …
This final report discusses the calculation mechanism of Investment Feasibility Analysis (IFA) as a basis for investment decision-making in the implementation of IndiBiz WiFi installation by PT. Telkom Indonesia Tbk, specifically within the Telkom Witel Sumbagsel operational area. IndiBiz is a digital internet-based service designed to support connectivity needs for small and medium enterprises…
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- xvii, 64 hlm.; ilus.; tab.; 29 cm.
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- T1791682025
PENGARUH KONSERVATISME AKUNTANSI TERHADAP BIAYA AUDIT DAN PEMILIHAN AUDITOR D…
This study aims to empirically test the relationship between accounting conservatism and audit fee and auditor choice with Environment, Social, Governance as a moderating variable. The object of the research is a non-financial company listed on the Indonesia Stock Exchange (IDX) during the 2017-2023 period. Secondary data was collected through purposive sampling methods from Refinitiv LSEG Work…
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- xxi, 358 hlm.; ilus.; tab.; 29 cm.
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- T1790482025
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, PENGENDALIAN INTERNAL, KOM…
“This research aims to test and analyze the impact of implementing government accounting standards, internal control, human resource competence, and good governance on the quality of the South Sumatra provincial government's financial reports. The population in the research is employees of the Regional Apparatus Organization of South Sumatra Province. This research is quantitative research wi…
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- xv, 56 hlm.; ilus.; tab.; 29 cm
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- T1443262024
DO ESG PRACTICES MEDIATE THE RELATIONSHIP BETWEEN BOARD CHARACTERISTICS AND T…
This study aims to examine the mediation of Environmental, Social, and Governance (ESG) practices on the relationship between board characteristics and tax avoidance in non-financial companies. The objects of the study were non-financial companies listed in Indonesia and Malaysia during the period 2017-2023. Secondary data were collected through a purposive sampling method from Refinitiv LSEG W…
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- xxiii, 443 hlm.; ilus.; tab.; 29 cm.
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- T1778922025
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY (STUDI PADA PERUSAHAAN CONSUMER G…
This study aims to empirically examine the effect of company size, operating profit and loss, and level of profitability on audit delay in consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2023 period. Audit delay is the length of time between the date of the company's financial statements and the date of completion of the audit report by an independen…
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- xvi, 98 hlm.; ilus.; tab.; 29 cm.
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- T1779542025
PENGARUH KOMPETENSI, INDEPENDENSI, ETIKA, DAN PENGALAMAN KERJA AUDITOR TERHAD…
This study aims to analyze the influence of auditors' competence,independence, ethics, and work experience on audit quality, using task-specific knowledge as a moderating variable. The background of this study is based on the importance of the role of auditors in ensuring the credibility of financial statements, as well as the increasing public spotlight on audit quality due to accounting scand…
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- xiv, 61 hlm.; ilus.; tab.; 29 cm.
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- T1783872025
EVALUASI PENGENDALIAN INTERNAL ATAS FUNGSI PENJUALAN PADA PT. RISKY PUTRA PRA…
Penelitian ini bertujuan untuk mengevaluasi pelaksanaan penerapan pengendalian internal atas fungsi penjualan pada PT. Risky Putra Pradana. Jenis penelitian yang digunakan dalam penelitian ini adala deskriptif kualitatif dengan menggunakan data primer dan data sekunder yang didapat lewat wawancara, obeservasi, dan dokumentasi dengan dokumen yang terkait dan pihak yang berkepentingan dengan fung…
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- xvi, 111 hlm.; ilus.; tab.; 29 cm.
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- T1785112025
PENGARUH PENGAWASAN, AKUNTABILITAS, DAN TRANSPARANSI PENGELOLAAN KEUANGAN DAE…
The government is considered successful if it can effectively manage its administration to provide welfare to the entire society. The performance of government agencies is closely related to supervision, accountability, transparency, and organizational commitment. Strengthening the accountability system requires efficient performance management. The implementation of various regulations related…
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- ix, 104 hlm.; ilus.; 29 cm
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- T1442012024
PENGARUH GREEN ACCOUNTING, KINERJA LINGKUNGAN, STRUKTUR MODAL DAN UKURAN PERU…
This research aims to empiricay test the influence of green accounting, environmental performance, capital structure and company size on the financial performance of coal mining companies listed on the Indonesia Stock Exchange in 2018-2022. Based on the purposive sampling method, a sample of 16 companies was produced. The data analysis technique uses multiple linear regression analysis with SPS…
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- xvi, 62 hlm.; ilus.; tab.; 29 cm
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- T1441722024
IMPLEMENTASI PENGUKURAN KINERJA RUMAH SAKIT DENGAN PENDEKATAN BALANCED SCOREC…
This study aims to evaluate the performance of RS Tk. II dr. Ak Gani using the Balanced Scorecard (BSC) approach, which encompasses four main perspectives: financial, customer, internal business processes, and learning and growth. The method employed is descriptive, both quantitative and qualitative, using a comparative approach. Data were obtained through documentation and interviews. The resu…
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- vii, 65 hlm.; ill.; tab.; 29 cm.
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- T1731232025
PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG), LEVERAGE, DAN SALES GRO…
This research aims to analyze the influence of environment, social and governance (ESG), leverage and sales growth on tax avoidance. The type of data in this research is secondary data in the form of annual reports and sustainability reports. The population in this study are state-owned companies listed on the Indonesia Stock Exchange in 2018-2022 with sample selection using purposive sampling …
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- xii, 78 hlm.; ilus.; tab.; 29 cm
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- T1442672024
PENGARUH STABILITAS KEUANGAN, TEKANAN EKSTERNAL, TARGET KEUANGAN, PENGAWASAN,…
Penelitian ini bertujuan untuk mengetahui pengaruh stabilitas keuangan, tekanan eksternal, target keuangan, pengawasan yang tidak efektif, dan rasionalisasi terhadap pendeteksian kecurangan laporan keuangan di sektor industri perbankan yang terdaftar dalam bursa efek Indonesia tahun 2019 sampai 2021. Metode yang digunakan dalam penelitian ini yaitu metode kuantitatif. Populasi yang digunakan ad…
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- xxi, 105 hlm.; ilus.; 29 cm
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- T1441122024
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI TARIF PAJAK EFEKTIF PADA PERUSAHAAN S…
This study aims to analyze the effect of firm size, leverage, profitability, and fixed asset intensity on the effective tax rate of companies in the oil, gas and coal subsector listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. The research population includes 82 companies. The sampling technique used is purposive sampling, resulting in 9 companies that met the criteria, wit…
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- xix, 91 hlm.; ilus.; tab.; 29 cm.
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- T1713262025
PENGARUH PROFITABILITAS, INTENSITAS MODAL, DAN UKURAN PERUSAHAAN TERHADAP AGR…
This study aims to analyze the effect of profitability, capital intensity, and company size on tax aggressiveness in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The research method employed is a quantitative approach using secondary data derived from financial statements. The sample consists of 12 energy companies selected through purposiv…
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- xviii, 73 hlm.; ilus.; tab.; 29 cm.
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- T1713322025
PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, KEPEMILIKAN PUBLI…
This research aims to test and find out the influence of Institutional Ownership, Managerial Ownership, Public Ownership and Environmental Social Governance (ESG) on Tax Aggressiveness. The population used in this study is LQ45 companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The data used in this research is secondary data obtained from the official IDX website and the webs…
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- xvi, 107 hlm.; ilus.; 29 cm
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- T1627932024
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE DENGAN KINERJA KEUA…
Tax avoidance is a legal or illegal practice carried out by companies to minimize the tax obligations that companies raise by taking advantage of loopholes in tax regulations. This study aims to determine how the effect of Good Corporate Governance on tax avoidance with the addition of financial performance as an intervening variable. The population used in this study are manufacturing companie…
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- ix, 86 hlm.; ilus.; 29 cm
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- T1628652024
PENGARUH KINERJA KEUANGAN, AKUNTABILITAS DAN TRANSPARANSI LAPORAN KEUANGAN PE…
Corruption is one of the main obstacles to development and welfare in many countries, including Indonesia. This study aims to examine the effect of financial performance as measured by the ratio of independence, accountability and transparency of local government financial reports (LKPD) on the level of local government corruption in city governments throughout Sumatra. The population in this s…
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- xii, 111 hlm.; ilus.; tab.; 29 cm.
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- T1778902025
PENGARUH AUDIT REPORT LAG, FINANCIAL DISTRESS, LEVERAGE, DAN AUDIT FEE TERHAD…
This study aims to examine the effect of audit report lag, financial distress, leverage, and audit fees on auditor switching. The population of this research consists of all companies listed in the LQ-45 index during the period 2019–2023. The dependent variable used in this study is auditor switching. The independent variables are audit report lag, financial distress, leverage, and audit fees…
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- xv, 160 hlm.; ilus.; tab.; 29 cm.
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- T1778792025
STUDI KOMPARATIF KINERJA KEUANGAN SEBELUM DAN SESUDAH ESKALASI PALESTINA ISRA…
Konflik Israel-Palestina berdampak global, termasuk pada aspek ekonomi perusahaan-perusahaan yang terlibat langsung maupun tidak. Eskalasi tahun 2021 dan gerakan Boikot, Divestasi, dan Sanksi (BDS) memperburuk dampak ekonomi perusahaan-perusahaan terafiliasi Israel. Penelitian ini bertujuan untuk menganalisis perbedaan kinerja keuangan perusahaan multinasional terafiliasi Israel dan perusahaan …
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- xv, 76 hlm.; tab.; 29 cm.
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- T1727982025
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