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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…
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- xvi, 96 hlm.; ilus.; tab.; 29 cm.
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- T1773702025
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…
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- lxxxiii, 56 hlm.; ilus.; 29 cm
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- T1421922024
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…
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- xviii, 86 hlm.; ilus.; tab.; 29 cm.
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- T1772402025
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…
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- xii, 73 hlm.; ill.; tab.; 29 cm.
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- T1702912025
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…
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- x, 83 hlm.: Ilus., tab.; 29 cm
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- T1702072025
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…
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- vii, 79 hlm.; ill.; tab.; 29 cm.
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- T1701742025
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 …
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- xii, 89 hlm.; ilus.; 29 cm
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- T1421272024
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…
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- xvi, 63 hlm.: Ilus., tab.; 29 cm
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- T1694342025
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…
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- xii, 89 hlm.; ilus.; 29 cm
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- T1421512024
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 …
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- xii, 71 hlm.; ilus.; 29 cm
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- T1416652024
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 …
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- xviii, 105 hlm.; ilus.; tab.; 29 cm.
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- T1763702025
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…
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- xi, 86 hlm.; tab.; 29 cm
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- T1418992024
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…
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- xvi, 104 hlm.; ilus.; 29 cm
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- T1418312024
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…
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- xvii, 108 hlm.; ilus.; 29 cm
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- T1418332024
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…
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- xv, 68 hlm.; ilus.; 29 cm
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- T1417362024
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.…
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- xxi, 119 hlm.; ilus.; tab.; 29 cm.
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- T1763512025
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…
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- xi, 110 hlm.; ilus.; 29 cm
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- T1416322024
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…
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- xxii, 179 hlm.; ilus.; 29 cm
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- T1418452024
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…
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- xv, 56 hlm.; ilus.; 29 cm
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- T1418702024
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…
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- xviii, 69 hlm.; Ilus.; 29 cm
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- T1414102024
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…
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- ix, 91 hlm.; ilus.; 29 cm
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- T1416352024
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 (…
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- xv, 52 hlm.; Ilus.; 29 cm
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- T1379822024
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI KEPATUHAN WAJIB PAJAK BADAN DI KABUPA…
This research aims to analyze the factors influencing the compliance of corporate taxpayers in Ogan Komering Ulu Regency. Data were collected through a questionnaire from 170 respondents who own businesses or corporations in the Ogan Komering Ulu Regency area. This study is quantitative in nature, where the generated data will be in numerical form. The analysis of the data obtained is conducted…
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- xvii, 100 hlm.; Ilus.; 29 cm
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- T1378502023
PENGARUH KARAKTERISTIK DEWAN DIREKSI DAN KONSENTRASI KEPEMILIKAN TERHADAP KON…
This research aims to empirically examine the effect of board of directors characteristics and ownership concentration on accounting conservatism. The characteristics of the board of directors were analyzed by considering female board members and financial expertise. The population in this study consists of financial sector companies listed on the Indonesia Stock Exchange (BEI) during the 2020-…
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- xix, 60 hlm.; ilus.; 29 cm
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- T1415322024
PENGARUH PENERAPAN E-FILLING SYSTEM DAN RELAWAN PAJAK DALAM PELAPORAN SPT TAH…
This study aims to test and analyze the effect application of the e-filing system and tax volunteers in reporting annual tax returns on taxpayer compliance. The research uses quantitative methods, namely primary data obtained from the results of distributing questionnaires to individual taxpayers employees Faculty of Economics, Sriwijaya University. Data that has been collected is obtained as m…
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- xv, 80 hlm.; ilus.; 29 cm
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- T1396112024
PENGARUH PAJAK TANGGUHAN, TAX AVOIDANCE DAN TAX PLANNING TERHADAP FIRM VALUE …
This study aims to examine the effect of deffered tax, tax avoidance and tax planning on firm value with Price Book Value (PBV) as a measurement proxy. The population on this studi consists of companies listed on the Indonesia Stock Exchange. The purposive sampling method was used in determining the research sample which resulted n 18 companies with a total of 64 observation units. This researc…
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- xvii, 65 hlm.: Ilus., tab.; 29 cm
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- T1739412025
DETERMINAN CASH HOLDING PERUSAHAAN NONKEUANGAN YANG TERDAFTAR DI BURSA EFEK I…
This research was conducted to empirically examine the influence of the proportion of independent commissioners, the size of the board of commissioners, institutional ownership, tax avoidance, and firm size on cash holding. The data used in this research are secondary data obtained from the financial or annual reports of 32 firms listed on the Indonesia Stock Exchange from 2014 to 2023. Based o…
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- xvi, 118 hlm.; ilus.; tab.; 29 cm.
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- T1760402025
PENERAPAN ETIKA BISNIS SYARIAH PADA KOPERASI SYARIAH (BMT) DI PALEMBANG (STUD…
This research was conducted to see how the application of sharia business ethics affects the development of cooperative progress at BMT Insan Mulia Palembang. This research uses qualitative research using an exploratory case study approach. The data collection technique used was open interview technique. The results of this study indicate that there is an influence of sharia business ethics on …
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- xii, 77 hlm.; Ilus.; 29 cm
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- T1393392024
PENGARUH PEMAHAMAN PERPAJAKAN, SANKSI PERPAJAKAN DAN PENERAPAN PP NO 55 TAHUN…
Penelitian ini bertujuan untuk menganalisis pengaruh pemahaman perpajakan, sanksi perpajakan, dan penerapan PP nomor 55 tahun 2022 terhadap kepatuhan wajib pajak UMKM. Objek penelitian ini adalah wajib pajak UMKM yang terdaftar di KPP Pratama Palembang Ilir Timur. Penelitian menggunakan pendekatan kuantitatif dengan teknik pengumpulan data melalui kuesioner. Jumlah responden pada penelitian ini…
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- xvii, 131 hlm.; ilus.; tab.; 29 cm.
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- T1758922025
PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG), GREEN INNOV…
This study aims to analyze the influence of Environmental, Social, and Governance (ESG), Green Innovation, and Carbon Emission Disclosure on Firm Value. The research sample consists of 29 companies listed on the Indonesia Stock Exchange (IDX) that implemented ESG values during the 2019–2023 period, with a total of 145 observational data points. The findings were processed using the panel data…
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- xxi, 107 hlm.; ilus.; tab.; 29 cm.
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- T1758932025
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