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…

PENGARUH FINANCIAL DISTRESS, PROFITABILITAS, UKURAN PERUSAHAAN DAN PENGHINDAR…

This research aims to determine the effect of disclosure of financial distress, profitability, company size and tax avoidance on the preparation of poverty reports (case study of the manufacturing sector for the 2017-2021 period). The method used in this research is a quantitative method with the data source used being secondary data from stoppage reports reported by companies listed on the IDX…

PENGARUH PRAKTIK LAPORAN KEBERLANJUTAN TERHADAP KINERJA LINGKUNGAN PADA PERUS…

Penelitian ini bertujuan untuk menguji pengaruh praktik laporan keberlanjutan yang diproksikan dengan Sustainability Reporting (SR), Standar GRI (GRI), dan External Assurance (SA) terhadap kinerja lingkungan yang diproksikan menggunakan Environmental Pillar Score (EPS). Objek penelitian ini adalah perusahaan korporasi indeks LQ45 tahun 2018-2022. Dengan menggunakan metode purposive sampling, ju…

PENGARUH KOMPLEKSITAS AUDIT, KOMISARIS INDEPENDEN, KEPEMILIKAN ASING, MASA PE…

The purpose of this study was to determine the effect of audit complexity,independent commissioners, foreign ownership, audit tenure, KAP reputation, and bankruptcy prediction on audit delay in consumer cyclicals sector companies listed on the IDX for the 2018, 2019, 2021 and 2022 period. The research population consisted of 151 companies and the number of research samples used was 84 consumer …

PENGARUH PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN, UKURAN PERUSAHAAN DAN ENVI…

Perencanaan pajak merupakan langkah-langkah yang diambil oleh korporasi untuk meminimalkan kewajiban pajaknya. Tujuan penyiapan pajak adalah untuk mengurangi penghasilan kena pajak seminimal mungkin sambil meningkatkan laba bersih (pengembalian setelah pajak). Penelitian ini bertujuan untuk menganalisis pengaruh perencanaan pajak, beban pajak tangguhan, ukuran perusahaan, environmental, social,…

PENERAPAN ASIMETRI INFORMASI, CORPORATE SOCIAL RESPONSIBILITY DAN INTELLECTUA…

The research aims to analyse the application of information asymmetry, corporate social responsibility and intellectual capital to firm value with good corporate governance as a moderator in mining companies. Using a quantitative approach, this study analyses a sample of 16 companies in the mining sector during the 2021-2023 period. The data sources in this study come grom the financial stateme…

ANALISIS FAKTOR YANG MEMENGARUHI ECO-EFFICIENCY PERUSAHAAN PADA PERUSAHAAN YA…

This research aims to test and analyze the effect of leverage, return on assets, and total asset turnover on eco-efficiency. The population in this research is Companies listed on the Indonesia Stock Exchange (BEI) in 2022. This type of research is quantitative research. The research sample was selected using a purposive sampling technique, obtaining 162 companies that met the criteria with 1 y…

ANALISIS TINGKAT KEPATUHAN DAN REALISASI PAJAK PENGHASILAN PASAL 22 DI DINAS …

This study aims to analyze the level of compliance and realization of Income Tax Article 22 at the Department of Tourism and Creative Economy of Muara Enim Regency. A descriptive qualitative method was employed, utilizing observation, interviews, and documentation covering the period from 2022 to 2024. The findings indicate that treasurers generally comply with the provisions regarding the with…

EFEKTIVITAS DAN KONTRIBUSI TARGET DAN REALISASI PAJAK PADA PAJAK BARANG DAN J…

This study aims to determine the effectiveness of the target and realization of certain goods and services tax using e-tax to increase Palembang City's local revenue. The method used in this research is descriptive with a qualitative approach, using primary and secondary data obtained through observation, interviews, and literature studies. The results of this study indicate that hotel, restaur…

APLIKASI PENERIMAAN KAS DI PT ABC

Cash is a valuable means of exchange owned by an institution or company and is ready to be used for transaction needs for the institution or company. Cash as an asset or the value of liquid wealth (easily disbursed) can be used directly for the Company's operational purposes. Cash can be the money in hand or bank statement balances. In this modern era, cash flow is greatly influenced by digital…

PENGARUH PROFITABILITAS, ARUS KAS OPERASI, OPINION SHOPPING, DAN TOTAL ASSET …

This study aims to analyze the factors that influence audit opinion with going concern assumptions, namely profitability, operating cash flow, opinion shopping, and total asset turnover. This study adds liquidity and the previous year's audit opinion as control variables. The object of this research is property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) for th…

PENGARUH LIKUIDITAS, LEVERAGE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PA…

This research aims to determine the influence of Liquidity, Leverage and Profitability on Company Value in Transportation and Logistics Subsector Service Companies. This research was carried out using a purposive sampling method with the aim of obtaining samples according to the specified criteria. The number of samples obtained was 33 companies for the period 2020 – 2022. The method used to …