This study aims to analyze the Effect of the Independent Board of Commissioners, Institutional Ownership, Managerial Ownership and Audit Committee on Tax Avoidance with Profitability as an Intervening variable in Manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. This research was conducted because there were inconsistencies in the results of previous studies. The popu…
This study aims to determine the effect of the application of Total Quality Management and Organizational Culture on the perception of financial performance. The population of this study is a Bank in the city of Palembang as many as 14 banks. The sample in this study amounted to 42 respondents. The researcher chose the Middle Level Manager of each bank as the respondent. This research is a quan…
This study aims to obtain empirical evidence regarding the influence of the board of commissioners, board of directors, audit committee, and investment opportunity sets on financial performance. The method used in this study is a quantitative method with secondary data. The population used is 217 manufacturing companies for 2019-2021, with a research sample of 81 companies obtained through a pu…
This study aims to determining how much influence deferred tax liability, tax planning, deferred tax assets and company size have on profit management. The sample in this study was chosen using purposive sampling, which resulted in thirty-two manufacturing companies listed on the Indonesian Stock Exchange for the 2016-2020 period. The data were analyzed using multiple linear regression. The res…
This study aims to empirically examine the effect of the elements of the fraud pentagon on fraudulent financial reporting. The independent variables used in this study are external pressure, financial targets, financial stability, ineffective monitoring, quality of external auditors, change in auditors, change of directors, and frequent number of CEO's picture. While the dependent variable used…
Penelitian ini bertujuan untuk menguji pengaruh pemahaman akuntansi terhadap kualitas laporan keuangan pemerintah daerah (X1), pengaruh penerapan sistem informasi akuntansi keuangan daerah terhadap kualitas laporan keuangan pemerintah daerah (X2), dan pengaruh peran audit internal terhadap kualitas laporan keuangan pemerintah daerah (X3). Penelitian ini bersifat kausatif. Populasi merupakan sal…
This sludy aims to determine the effect of fmancial ratios Information to predict the Dividend Yield. The fmancial ratios are projected into five independent variables, namely Net Profit Margin (NPM), Retum On Equity (ROE), Retum On Asset (ROA), Retum On investment (ROI), and Debt to Equity (DER), and one dependent variable, namely Dividend Yield (DY). The population in this research are all of…
Tujuan yang ingin dicapai dalam penelitian ini adalah untuk mengukur apakah publikasi CGPl mempengaruhi harga saham perusahaan perbankan atau tidak yang diketahui dengan menggunakan ada tidaknya abnormal return yang signifikan. Data analisis yang digunakan dalam penelitian ini adalah event study, untuk mengukur apakah informasi CGPl berpengaruh terhadap harga saham perusahaan perbankan yang dii…
This study aims to examine the effect of understanding basic accounting, computer knowledge, and computer anxiety on the skills of accounting students at Sriwijaya University in operating software. This thesis uses primary data collected through distributing questionnaires to 2017 and 2018 accounting students who have taken accounting information systems courses. This study uses a quantitative …
This study aims to analyze the effect of leverage and profitability on earnings management with good corporate governance by managerial ownership indicator as a moderating variable. The sample used in this study is a service company listed on the Indonesia Stock Exchange for the period 2017-2019. Samples were taken using purposive sampling technique and obtained 26 companies. The data analysis …
Research on the transparency and accountability of financial reports is useful for seeing how regional financial reporting is in the eyes of public stakeholders and the people represented by the DPRD. This study aims to analyze the effect of transparency and accountability on public-stakeholder trust in Ogan Komering Ulu. The population in this study were all SKPDs in Ogan Komering Ulu district…
This study aims to determine accountability and transparency in the financial management of mosques in 3 mosques in Palembang City. This research is a case study research with a descriptive qualitative approach. The data used in this study is primary data obtained through interviews and direct observation. The selected mosque objects are the Agung Palembang Mosque, the Raya Taqwa Mosque and the…
The study aims to analyze the effect of profitability, liquidity, and size on the value of the company. The company's value is measured using Price to Book Value (PBV). Consumer goods industry manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2019 as a research population. The purposive sampling method is used as a technique in sample retrieval, so obtained 27 c…
This study aims to determine and analyze whether the Financial Accounting System (SAKD) have a role in creating transparency and accountability in government financial reporting Musi Rawas District. The results showed that the area of financial accounting systems (SAKD) enough to have a role in creating transparency and accountability of financial reporting areas. The factors that cause small a…
This study aims to obtain empirical evidence about the influence of company characteristics and disclosure of government regulation of corporate social responsibility (CSR) in the annual report State-Owned Enterprises (SOEs). Finn characteristics used in this study is government ownership and profitability. Measurement of corporate social responsibility, corporate social reporting by category t…
Perkembangan suatu perusahaan dapat menentukan bagaimana perusahaan tersebut menjalankan kegiatan usahanya dan bersaing dengan perusahaan lainnya. Upaya yang bisa dilakukan dalam menerapkan strategi yang jitu untuk meningkatkan daya saing dengan perusahaan lain adalah dengan menerapkan suatu sistem informasi untuk keunggulan kompetitif perusahaan. Pada tahun 2012 PT. POS Indonesia telah merenca…
This study aims to determine the effect of the implementation of corporate governance disclosure. Implementation of Corporate Govemance and disclosure are the two things that can protect investors ffom the asymmetry of information. In this study, the sampling method used was purposive sampling of selected samples from populations with specific criteria, namely those firms that are willing surve…
Penelitian ini bertujuan untuk menilai pengaruh pengalaman audit, beban kerja, dan task specific knowledge, terhadap pendeteksian kecurangan pada laporan keuangan (Studi pada KAP Sumatera Bagian Selatan ) . Metode yang digunakan pada metode ini adalah metode kuantitatif yang dianalisi menggunakan program SPSS 16.0. Sampel pada penelitian ini adalah seluruh auditor pada KAP DI Sumatera Bagian Se…
Corporale Social Responsibility (CSR) merupakan suatu kegiatan yang harus dilakukan oleh perusahaan demi kelangsungan hidup suatu perusahaan. Kegiatan CSR yang dilakukan perusahaan dimaksudkan untuk mendapatkan nilai lebih dari para pemilik modal. Disamping CSR aspek lain yang dapat diperhatikan para investor yakni Price Eamings Ratio (PER) yang dimiliki oleh perusahaan. PER dapat dijadikan per…
Penelitian ini dibuat untuk mengetahui perlakuan pendapatan dan beban yang ada pada Rumah Sakit Islam Siti Khadijah Palembang berdasarkan Pernyataan Standar Akuntansi Keuangan No. 23 mengenai pendapatan dan aplikasinya terhadap laporan laba rugi yang sesuai dengan Pernyataan Standar Akuntansi Keuangan No.45 mengenai laporan keuangan entitas nirlaba sehingga dapat diketahui apakah laporan keuang…
Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi audit delay pada perusahaan publik di Indonesia. Faktor-faktor yang diujikan tersebut antara lain profitabilitas, ukuran perusahaan, jenis industri, kompleksitas operasi perusahaan, debt proportion Sampel terdiri atas 60 perusahaan sektor keuangan dan 15 sektor real estate yang terdaftar di BEI selama periode tahun 2010-2011…