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…

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 …

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…

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…

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…

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…

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…

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…

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…

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 …

PENGARUH PROFITABILITAS, AUDIT FEE, KOMITE AUDIT, DAN KUALITAS AUDIT TERHADAP…

This research aims to obtain empirical evidence of the influence of profitability, audit fees, audit committees, and audit quality on the integrity of financial reports. The population in this research are state-owned companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The total sample of observations was 24 companies obtained using purposive sampling technique. The analy…

PENGARUH INTEGRITAS, INDEPENDENSI DAN PROFESIONALISME SEBAGAI NILAI DASAR PEM…

The purpose of this research is to determine and analyze the effect of auditor integrity on audit quality, the effect of auditor independence on audit quality, the effect of auditor professionalism on audit quality, the effect of self-efficacy in moderating auditor integrity on audit quality, the effect of self-efficacy in moderating auditor independence on audit quality, the effect of self-eff…

PENGARUH INTENSITAS PERSEDIAAN, CORPORATE SOCIAL RESPONSIBILITY, DAN PROFITAB…

This research aims to determine the influence of Inventory Intensity, Corporate Social Responsibility, and Profitability on Tax Avoidance. The population in this research is Property and Real Estate sector companies listed on the IDX in 2020-2022. The data used is secondary time series data sourced from the official website of the Indonesia Stock Exchange (www.idx.co.id) and the official websit…

PENGARUH STRUKTUR AUDIT, KONFLIK PERAN, KETIDAKJELASAN PERAN, KOMITMEN ORGANI…

This study aims to measure audit structure, role conflict, role vagueness, organizational commitment and leadership style in influencing auditor performance. The population in this study is KAP auditors throughout Southern Sumatra. The determination of this research sample using a survey and G-form was distributed to 10 KAP with 59 auditors as respondents. Data analysis was carried out by evalu…

THE ROLE OF INTERNAL AUDIT IN IMPROVING THE OPERATIONAL EFFECTIVENESS OF PT.M…

This study aims to understand the role of internal audit in improving operational effectiveness at PT Medcoenergi. The approach used in data collection involved a series of methods, including the use of questionnaires, in-depth interviews, as well as documentation analysis. Data analysis techniques were conducted by utilizing the SmartPLS application and descriptive data analysis to explore the…

KEBERADAAN DIREKTUR PEREMPUAN DAN DEWAN KOMISARIS INDEPENDEN DALAM MENINGKATK…

The role of women at top management level in improving company financial performance and involvement in environmental responsibility is still being debated to this day. This research aims to investigate the role of female directors in 143 manufacturing companies in Indonesia from 2020 to 2022. The data obtained was analyzed using Structural Equation Modeling – Partial Least Square (SEM-PLS). …

Akuntansi Keuangan Menengah = Intermediate Accounting, Volume 1, EDISI IFRS

Edition

-

ISBN/ISSN

978-979-061-763-6

Collation

xxiii, 990 hlm. ; 26 cm

Series Title

-

Call Number

657.044 Kie a

PENDETEKSIAN FRAUDULENT FINANCIAL REPORTING MENGGUNAKAN BENEISH M-SCORE (STUD…

This study aims to discover probable fraudulent financial reporting, evaluate company's health level and examine the potential correlation between the level of financial health and fraud. This research uses a quantitative descriptive approach with secondary data. The population in this study are insurance sub-sector companies listed on the Indonesia Stock Exchange in 2018-2022. A purposive samp…

Pengantar Akuntansi 2 dan Soal Pembahasan

Pngantar akuntansi sebagai referensi pendukung mata kuliah akuntansi yang menambah pengetahuan mahasiswa tentang akuntansi dan bisnis

PENGARUH SOSIALISASI PAJAK, PENGETAHUAN WAJIB PAJAK DAN PEMUTIHAN PAJAK TERHA…

Tax socialization is an effort carried out by the Regional Revenue Office to increase the awareness and compliance of Rural and Urban Land and Building Taxpayers in fulfilling their tax obligations. This effort also includes improving tax knowledge and disseminating information about the tax amnesty programs provided by the government. The population in this study consists of all Land and Build…

PENGARUH PERSEPSI KEMUDAHAN PENGGUNAAN, PERSEPSI KEBERMANFAATAN DAN KUALITAS …

This study aims to analyse the effect of perceived ease of use, perceived usefulness and system quality on the intention to use the Core Tax Administration System (CTAS). The research method used is quantitative with convenience sampling technique based on the Cochran formula. The sample consisted of 150 Indonesian citizen respondents who were classified as taxpayers and had used a digital taxa…

PENGARUH KARAKTERISTIK KEUANGAN PEMERINTAH DAERAH TERHADAP TINGKAT PENGUNGKAP…

This research aims to empirically test the influence of regional government financial characteristics consisting of regional government age, regional government size, level of dependency, legislative size and type of government on the level of disclosure of regional government financial reports. This research focuses on district/city regional governments in the SUMBAGSEL region (Southern Sumatr…

PENGARUH EFEKTIVITAS KOMITE AUDIT, PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAA…

This research aims to examine the effect of audit committee effectiveness, profitability, leverage, company size, and Covid-19 on financial distress in infrastructure, utility and transportation sector companies listed on BEI in 2018–2022. The sample was selected using a purposive sampling technique and 30 companies were obtained with a total of 150 observation data. The data collection techn…

PENGARUH KUALITAS SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERNAL, DAN PEMA…

This study aims to determine how the quality of human resources, the internal control system, and the use of information technology affect the effectiveness of the implementation of the village financial system (SISKEUDES) in Muara Enim district. This study uses primary data with data collection methods, namely online surveys. The sample selection technique in this study used purposive sampling…

PENGARUH FRAUD HEXAGON TERHADAP FINANCIAL STATEMENT FRAUD DENGAN UNCERTAINTY …

This study aims to analyze the factors influencing Financial Statement Fraud. The variables used in this research include Pressure, Opportunity, Rationalization, Capability, Arrogance, and Collusion, with Uncertainty Avoidance as a moderating variable. The population of this study consists of companies in the Basic Materials sector listed on the Indonesia Stock Exchange, Bursa Malaysia, and the…

PENGARUH DIMENSI FRAUD HEXAGON TERHADAP KECURANGAN LAPORAN KEUANGAN DI PERUSA…

This study aims to examine the effect of financial stability, whistleblowing system, related party transaction, director change, frequent number of CEO's pictures, and political connection on financial statement fraud. The population used in this study are non-banking State-Owned Enterprises (BUMN) companies listed on the Indonesia Stock Exchange (IDX) for the period 2018 - 2022. Determination …

PENGARUH GOOD CORPORATE GOVERNANCE, LEVERAGE, PROFITABILITAS TERHADAP TAX AVO…

This research aims to determine the influence of Good Corporate Governance, Leverage and Profitability on Tax Avoidance in cement subsector manufacturing companies listed on the Indonesia Stock Exchange for 2018-2022. The method used in this research is a quantitative method. The sampling technique used purposive sampling, namely 6 companies with a research period for 5 years. The research data…

PENGANTAR AKUNTANSI 1: Adaptasi Indonesia, EDISI 4

Edition

4

ISBN/ISSN

978-979-061-754-4

Collation

xvi, 660 hlm.; 28 cm

Series Title

-

Call Number

657 War p

PENGARUH ENVIRONMENTAL SOCIAL GOVERNANCE DAN KUALITAS AUDIT TERHADAP PENGHIND…

This study aims to analyze the effect of Environmental Social Governance (ESG) and Audit Quality on Tax Avoidance with Firm Size as Moderating Variable. The analysis method used in this research is quantitative analysis with Moderated Regression Analysis (MRA) method using SPSS 26 software. The population in this study were mining sector companies listed in Indonesia Stock Exchange. Sampling te…

PENGARUH GOOD CORPORATE GOVERNANCE, ENVIRONMENTAL SOCIAL GOVERNANCE, DAN MODA…

This research aims to examine the influence of Good Corporate Governance, Environmental Social Governance, and Intellectual Capital on Company Financial Performance. The object of this research is banking sector companies listed on the Indonesia Stock Exchange in 2018-2021. The total research sample was 20 companies with a total of 63 observations. This type of research is quantitative with sec…