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 …

PENGARUH REWARD, PENGAWASAN, PEMBERDAYAAN TERHADAP KINERJA KARYAWAN PEMANEN D…

This study aimed to analyze the influence of reward, supervision, and empowerment on employee performance with work engagement as a mediating variable at PT Sumber Musi Sejahtera Palembang. The research method used a causal quantitative approach with an explanatory format. Data were collected using a questionnaire from a sample of 140 respondents, specifically the harvesting employees at PT Sum…

PENGARUH BIAYA AUDIT, ROTASI AUDIT, AUDITOR SPESIALISASI INDUSTRI, DAN UKURAN…

This research aims to test whether audit fees, audit rotation, industry specialization auditor, and company size have an effect on audit quality. This research was conducted on consumer goods industrial companies listed on the Indonesia Stock Exchange in 2020-2021. The number of samples taken was 44 companies from a total of 57 consumer goods industry companies for 2 years, resulting in a sampl…

KETERKAITAN TRANSAKSI PIHAK BERELASI DENGAN MANAJEMEN LABA PADA PERUSAHAAN YA…

This research aims to find out the correlation between Related Party Transactions (X1) and Profit Management (Y) in the financial reports of Manufacturing Companies Listed on the Indonesia Stock Exchange in 2020-2022. The type of research used is associative. The purpose of manufacturing companies selected as research samples is to avoid differences in characteristics between manufacturing and …

PENGARUH SELF ASSESSMENT SYSTEM, PEMERIKSAAN PAJAK, DAN SURAT TAGIHAN PAJAK P…

This study aims to test the effect of self-assessment system, tax audit and VAT Tax Collection Letter on the growth of Value Added Tax revenue through a study at Tax Offices in Palembang City. The method used in this study is a quantitative method with secondary data. The population used in this study is the Tax Offices in Palembang City for the period 2020-2024 with a research sample of 3 Tax …

PENGARUH TENUR AUDIT, ROTASI AUDIT, DAN REPUTASI AUDITOR TERHADAP KUALITAS AU…

This research aims to examine the effect of audit temure, audit rotation and auditor reputation on financial sector companies listed on the Indonesia Stock Exchange. The type of data used in this research is secondary data through documentation, by collecting company annual reports. A total of 80 companies were studied with 2 years research period. The data analysis technique uses logistic regr…

FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL (STUDI EMPIRIS PADA SUBSEKTOR …

This research aims to analyze the factors influencing capital structure. The object of this research is companies in the property and real estate subsector listed on the Indonesian Stock Exchange from 2018 to 2022. The total research sample was 8 companies with a total of 40 observations. This research employs a quantitative approach with secondary data sources. Data analysis is conducted using…

PENGARUH KONDISI KEUANGAN, KEMAMPULABAAN, UTANG, AKTIVITAS DAN RENCANA MANAJE…

The study aims to analyze the effect of financial conditions, profitability, debt, activities and management plan on going concern audit opinion. The sampel for this study is transportation & logistic sector companies that listed on the Indonesia Stock Exchange for 2018-2022. The sampling technique used purposive sampling which resulted in a total sample of 18 companies with 90 sample data. The…

PENGARUH AUDITOR SWITCHING, AUDITOR SPESIALISASI INDUSTRI, KUALITAS AUDIT, OP…

Daun singkong (Manihot esculenta Crantz.) terbukti sebagai antibakteri karena kandungan senyawa rutin yang tinggi. Transfersom mampu berpenetrasi melintasi stratum korneum untuk meningkatkan efek antibakteri senyawa rutin pada fraksi etil asetat daun singkong dengan hidrofilisitasnya. Penelitian ini bertujuan untuk mengoptimalkan formula transfersom fraksi etil asetat daun singkong dengan varia…

PENGARUH TUNNELING INCENTIVE, INTANGIBLE ASSETS, DAN EXCHANGE RATE TERHADAP T…

This study aims to examine the effect of tunneling incentive, intangible assets, and exchange rates on transfer pricing. The objects of this study are non-cyclical sub-consumer companies listed on the Indonesia Stock Exchange for the 2019-2024 period. The purposive sampling method was used in determining the sample and the sample for this study was 18 companies with a total of 129 observations.…

PENGARUH PENGELOLAAN KEUANGAN, GOOD GOVERNANCE, PENGENDALIAN INTERNAL, DAN KU…

This study aims to investigate the influence of financial management, good governance, internal control, and human resource quality on government performance in Regional Apparatus Organizations in Palembang. This study uses primary data with data collection methods, namely online surveys. This research sample selection technique uses purposive sampling. Based on the survey results, the number o…

PENGARUH TRANSFER PRICING DAN THIN CAPITALIZATION TERHADAP PENGHINDARAN PAJAK…

This research aims to determine the effect of transfer pricing and thin capitalization on tax avoidance with the role of Corporate Social Responsibility (CSR) as a moderating variable. This research data comes from annual reports and sustainability report from each company's website. The analysis was carried out on manufacturing companies listed on the Indonesian Stock Exchange in 2020-2022. Sa…

PENGARUH FINANCIAL DISTRESS, AUDIT REPORT LAG DAN DEBT DEFAULT TERHADAP OPINI…

This study aims to analyze the effect of financial distress, audit report lag and debt default on going concern opinion with audit reputation as a moderate variable. The sample for this study is energy sector companies that listed on the Indonesia Stock Exchange for 2017 – 2022. The number of research sample is 156 samples determined by the purposive sampling method. The data analysis techniq…

PENGARUH GOOD CORPORATE GOVERNANCE DAN INTELLECTUAL CAPITAL TERHADAP KINERJA …

The study aims to analyze the effect of good corporate governance, which includes the board of commissioner, the board of directors, audit committee, managerial ownership, and institutional ownership, and intellectual capital on financial perfomance in food and beverage subsector manufacturing companies listed on the Indonesian Stock Exchange 2018-2022. By using purposive sampling method, 13 co…

PENGARUH CORPORATE GOVERNANCE, LEVERAGE, LIKUIDITAS, DAN PROFITABILITAS TERHA…

This research aims to examine the effect of corporate governance, leverage, liquidity and profitability on tax aggressiveness in IDX30 companies listed on the IDX in 2019-2022. The samples selected using purposive sampling technique were 60 samples, and there were 21 outlier data so that the total sample in this study was 39 samples. The research results show that corporate governance, leverage…

PENGARUH PENGUNGKAPAN CSR, CAPITAL INTENSITY, INVENTORY INTENSITY, INTANGIBLE…

Tax aggressiveness is an act of tax planning that is deliberately carried out by companies to minimize taxable income, aims to reduce tax obligations. This study aims to analyze the effect of CSR, capital intensity, inventory intensity, intangible assets, and institutional ownership on tax aggressiveness in subsector manufacturing consumer goods industry listed on the Indonesia Stock Exchange (…