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THE DETERMINANTS OF THE USE OF PERFORMANCE MEASUREMENT SYSTEM IN LOCAL GOVERN…
This study investigates the determinants influencing the use of performance measurement systems (PMS) in local governments of South Sumatera. The research aims to identify critical factors that affect the implementation and effectiveness of PMS in these governmental bodies. The population of this study consists of Public Servants that located in 5 cities/regencies. A total of 114 questionnaire …
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- viii, 87 hlm.; ilus.; 29 cm
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- T1490352024
PENGARUH KEPEMILIKAN ASING, KEPEMILIKAN PUBLIK, DEWAN KOMISARIS INDEPENDEN, K…
This research aims to examine the influence of foreign ownership, public ownership, independent board of commissioners, independent audit committee, and audit quality on information transparency. The method used in this research is a quantitative method. The sampling technique used purposive sampling, consists of 108 manufacture companies listed on the Indonesia Stock Exchange in 2018-2022, tot…
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- ix, 57 hlm.; ilus.; tab.; 29 cm
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- T1480022024
PENGARUH KARAKTERISTIK DEWAN KOMISARIS TERHADAP PILIHAN AUDITOR (STUDI EMPIRI…
This study examines the influence of gender diversity of the Board of Commissioners, ethnic diversity of the Board of Commissioners, share ownership of the Board of Commissioners, and the expertise of the Board of Commissioners on auditor choice. The research sample consists of 140 non-financial companies listed on the Indonesia Stock Exchange from 2020 to 2022, totaling 420 company-years. The …
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- xvii, 126 hlm.; ilus.; tab.; 29 cm
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- T1480322024
PENGARUH MANIPULASI AKTIVITAS RIIL, PROFITABILITAS DAN BUSINESS STRATEGY TERH…
This study aims to examine the effect of real activity manipulation, profitability and business strategy on going concern audit opinion. The object of this research is the raw goods sector companies listed on the Indonesia Stock Exchange for the period 2018-2022. By using purposive sampling method, the number of samples in this study were 50 companies with a total of 250 observations. This test…
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- xiv, 71 hlm.; ilus.; 29 cm
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- T1467592024
ANALISIS PENGARUH PROFESIONALISME DAN ETIKA PROFESI AUDITOR DALAM MEMPERTIMBA…
This research aims to empirically test the influence of auditor professionalism and audit ethics on the level of materiality in companies with the research object KAP (Public Accounting Firm) located in the Palembang area. Based on the purposive sampling method, a population of 8 KAPs was produced with a sample size of 40 with the data source coming from questionnaires. The data analysis techni…
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- xvii, 38 hlm.; tab.; ilus.; 29 cm
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- T1462502024
PENGARUH CASH HOLDING, CORPORATE GOVERNANCE, DAN KINERJA LINGKUNGAN TERHADAP …
This study aims to empirically test and analyze the influence of cash holding, corporate governance proxied by board size and board gender diversity, and environmental performance on firm value moderated by firm size. Manufacturing companies in the consumer goods industry sector in 2018 – 2023 are the objects of this research. Through the purposive sampling method, a sample of 22 companies wa…
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- xiv, 58 hlm.; ilus.; 29 cm
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- T1617802024
MANAJEMEN RISIKO TEKNOLOGI INFORMASI MENGGUNAKAN ISO 31000 BERBASIS KERANGKA …
This research aimed to discover the tax planning implementation carried out at PT Angkasa Pura II Sultan Mahmud Badaruddin II Airport branch Palembang during the covid-19 pandemic in 2021 and 2022. This research method is descriptive comparative. Based on the result of the research, it states at PT Angkasa Pura II Sultan Mahmud Badaruddin II Airport branch after the tax planning implementation …
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- xii, 74 hlm.; ilus.; 29 cm
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- T1620612024
PENGARUH OPINI AUDIT DAN KEY AUDIT MATTERS TERHADAP AUDIT REPORT LAG PADA SEK…
Penelitian ini bertujuan untuk pengaruh Opini Audit dan Key Audit Matters terhadap Audit Report Lag. Populasi penelitian ini adalah seluruh Perusahaan Non-Keuangan di Bursa Efek Indonesia (BEI) dalam rentang waktu tahun 2022-2024. Variabel yang digunakan dalam penelitian ini adalah Audit Report Lag sebagai variabel dependen. Variabel independent yang digunakan pada penelitian adalah Opini Audit…
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- xv, 98 hlm.; ilus.; tab.; 29 cm.
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- T1850362025
PENGARUH CAPITAL INTENSITY, PROFITABILITAS, DAN LEVERAGE TERHADAP PENGHINDARA…
This research aims to identify and analyze the influence of factors such as capital intensity, profitability and leverage on tax avoidance practices in tourism, restaurant and hotel subsector companies listed on the Indonesia Stock Exchange during the Covid-19 pandemic. This research uses secondary data from financial reports of companies in the tourism, restaurant and hotel sub-sectors for 202…
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- xx, 75 hlm.; ilus.; tab, 29 cm.
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- T1536542024
PENGARUH PERTUMBUHAN PENJUALAN, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADA…
This study analyzes the effect of sales growth, profitability, and company size on tax avoidance with institutional ownership as a moderator. The sampling technique used in this study is purposive sampling method and obtained 20 data samples that match the sample selection criteria for 2020-2024 with 100 observations. The analysis technique used is multiple regression with the SPSS 29 program. …
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- xix, 111 hlm.; ilus,; tab, 29 cm
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- T1830672025
PENGARUH PAJAK, TUNNELING INCENTIVE, MEKANISME BONUS, UKURAN PERUSAHAAN, INTA…
This study aims to determine the effects of taxes, tunneling incentives, bonus mechanisms, company size, intangible assets, and debt covenants on manufacturing companies' decisions to engage in transfer pricing. The study will examine companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. Using a purposive sampling method, the study selected 39 companies, yielding a total of …
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- xix, 84 hlm.; ilus,; tab, 29 cm
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- 2507005560
PENGARUH KUALITAS AUDIT, KOMPLEKSITAS PERUSAHAAN, PROFITABILITAS KLIEN DAN UK…
This research aims to examine the influence of audit quality, company complexity, client profitability and size of public accounting firm on audit fees. This type of research is quantitative in nature and the data used is secondary data. The population in this study is 43 manufacturing companies listed on the Indonesia Stock Exchange in 2017-2022. The sampling technique in this research used a …
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- xxi, 78 hlm.; ilus.; tab, 29 cm.
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- T1478032024
PENGARUH KUALITAS AUDIT, KOMPLEKSITAS PERUSAHAAN, PROFITABILITAS KLIEN DAN UK…
This research aims to examine the influence of audit quality, company complexity, client profitability and size of public accounting firm on audit fees. This type of research is quantitative in nature and the data used is secondary data. The population in this study is 43 manufacturing companies listed on the Indonesia Stock Exchange in 2017-2022. The sampling technique in this research used a …
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- xxi, 78 hlm.; ilus.; tab, 29 cm.
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- T1478032024
PENGARUH LEVERAGE DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP T…
This study aims to analyze the effect of leverage and Corporate Social Responsibility (CSR) disclosure on tax avoidance in mining companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2023 period. The sample consisted of 47 mining companies that met the research criteria.The results indicate that leverage has a negative and significant effect on tax avoidance, meaning that th…
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- xv, 59 hlm.; ilus.; tab, 29 cm
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- T1813992025
PENGARUH EFFECTIVE TAX RATE, INTANGIBLE ASSETS, DAN KEPEMILIKAN ASING TERHADA…
This study examines the influence of the effective tax rate, intangible assets, and foreign ownership on transfer pricing, with Islamic corporate governance acting as a moderating variable. A quantitative approach was adopted to analyse secondary data and identify 19 companies that have consistently been listed on the Indonesia Islamic Stock Index between 2021 and 2024. Purposive sampling was u…
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- xix, 88 hlm.; ilus,; tab, 29 cm
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- T1833712025
BOARD CHARACTERISTIC AND ACCOUNTING CONSERVATISM NON-FINACIAL COMPANY IN INDO…
This study aims to examine the effect of board characteristics on accounting conservatism. The subjects of this study were non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The study used a purposive sampling method, with a sample size of 198 companies over a three-year period, resulting in a total of 594 observations. The independent variables were board i…
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- xvii, 73 hlm.; ilus,; tab, 29 cm
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- T1835022025
PENGARUH MUTU AUDIT COMMITTEE, FINANCIAL DISTRESS, DAN STANDAR KANTOR AKUNTAN…
Penelitian ini bertujuan untuk menguji pengaruh mutu audit committee, financial distress, dan standar kantor akuntan publik (KAP) terhadap kualitas laporan keuangan serta menguji perbedaan variabel independen dan variabel dependen dalam kondisi saat dan setelah pandemi covid-19. Objek penelitian ini adalah perusahaan sektor industri pertambangan, minyak bumi, dan gas alam yang terdaftar di Burs…
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- xviiii, 134 hlm.; ilus.; tab, 29 cm
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- T1806292025
ANALISA PENGARUH UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL, RISIKO LITIGAS…
This research aims to examine the influence of company size, institutional ownership, litigation risk, and financial distress on green accounting in energy sector companies listed on the Indonesian sharia stock index (ISSI) from 2018 to 2022. The method used in this research is the quantitative. The research population includes energy sector companies listed on the sharia stock index for the 20…
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- xviii, 103 hlm.; ilus.; tab.; 28 cm.
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- T1480692024
PENGARUH KAM DISCLOSURE DAN KEPEMILIKAN ASING TERHADAP BIAYA AUDIT (Studi Emp…
This study aims to examine the effect of KAM Disclosure and foreign ownership on audit fees. The research objects are manufacturing companies in 2022-2023. Using purposive sampling method, the number of samples in this study is 112 companies with a total of 224 observations. This study uses a quantitative approach with secondary data. The testing in this study uses panel data regression analysi…
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- iii, 62 hlm.; ilus.; tab.; 29 cm
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- T1838822025
PENGARUH GAYA KEPEMIMPINAN, KOMITMEN ORGANISASI DAN SISTEM AKUNTANSI MANAJEME…
This research investigates the effect of leadership style, organizational commitment, and management accounting systems on managerial performance at PT Telkom Indonesia (Persero) Tbk Palembang. A quantitative research design was employed using multiple linear regression analysis. The sample consisted of 50 respondents selected through purposive sampling. Primary data were collected via structur…
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- xii, 65 hlm.; ilus.; tab.; 29 cm
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- T1838882025
PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI DAN SOSIALISASI PERPAJAKAN TERHADAP …
This study aims to analyze the effect of information technology utilization and tax socialization on individual taxpayer compliance in a manpower service company at PT Baturaja Daya Insani. This research employs a quantitative approach using primary data collected through surveys. The data were gathered via questionnaires distributed to 127 employees from a total population of 131 employees. Th…
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- xx, 68 hlm.; ilus.; tab.; 29 cm
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- T1838852025
PENGARUH MANAJEMEN LABA, GOOD CORPORATE GOVERNANCE, DAN TAX PLANNING TERHADAP…
This study aims to examine the effect of earnings management, good corporate governance (GCG), and tax planning on the disclosure of sustainability reports (SR) in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The sample was selected using purposive sampling, consisting of 20 companies with a total of 80 observations. The independent …
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- xxiii, 89 hlm.; ilus.; tab.; 29 cm.
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- T1838872025
PENGARUH KONEKSI POLITIK, TRANSFER PRICING, DAN STRATEGI BISNIS TERHADAP AGRE…
This study aims to examine the effect of political connections, transfer pricing practices, and business strategy on tax aggressiveness, as well as the moderating role of sales growth. The research objects are energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. Tax aggressiveness is measured using the Cash Effective Tax Rate (CETR) as a proxy.The …
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- xxiii, 443 hlm.; ilus.; tab.; 29 cm.
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- T1803682025
PENGARUH REPUTASI KAP, KEBERAGAMAN GENDER AUDITOR, KEPEMILIKAN PUBLIK, DAN PE…
The research aims to determine the impact of KAP reputation, auditor gender diversity, public ownership, and management changes on auditor switching in financial sector companies on the IDX in the period 2020 to 2022. The population used in this research is all financial sector companies listed on BEI in the period 2020 to 2022. Sampling for research will use a purposive sampling technique, so …
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- xiii, 40 hlm.; ilus.; 29 cm
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- T1448142024
PENGARUH MEKANISME CORPORATE GOVERNANCE, FIRM SIZE, PROFITABILITAS DAN LIKUID…
This research aims to test the effect of mechanism corporate governance, firm size, profitability and liquidity regarding CSR disclosure in companies listed in the LQ45 Index listed on the Indonesia Stock Exchange for the 2018-2021 period. The data used secondary data from annual reports and financial reports of companies listed in the LQ45 Index with a total population of 45 companies . The re…
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- xi, 87 hlm.; ilus.; 29 cm
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- T1449392024
PENGARUH KARAKTERIKSTIK KOMITE AUDIT TERHADAP PILIHAN AUDITOR
Penelitian ini bertujuan untuk menguji pengaruh karakteristik komite audit yaitu, gender, etnis, kualifikasi, dan kesibukan terhadap pilihan auditor. Sampel penelitian terdiri dari 597 perusahaan sektor non-keuangan yang terdaftar di Bursa Efek Indonesia pada periode 2019-2022, yang dipilih melalui metode judgment purposive sampling. Analisis dilakukan menggunakan Regresi Logistik melalui peran…
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- xv, 57 hlm.; ilus.; 29 cm
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- T1445862024
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, PENGENDALIAN INTERNAL, KOM…
“This research aims to test and analyze the impact of implementing government accounting standards, internal control, human resource competence, and good governance on the quality of the South Sumatra provincial government's financial reports. The population in the research is employees of the Regional Apparatus Organization of South Sumatra Province. This research is quantitative research wi…
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- xv, 56 hlm.; ilus.; tab.; 29 cm
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- T1443262024
PENGARUH PENGAWASAN, AKUNTABILITAS, DAN TRANSPARANSI PENGELOLAAN KEUANGAN DAE…
The government is considered successful if it can effectively manage its administration to provide welfare to the entire society. The performance of government agencies is closely related to supervision, accountability, transparency, and organizational commitment. Strengthening the accountability system requires efficient performance management. The implementation of various regulations related…
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- ix, 104 hlm.; ilus.; 29 cm
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- T1442012024
PENGARUH GREEN ACCOUNTING, KINERJA LINGKUNGAN, STRUKTUR MODAL DAN UKURAN PERU…
This research aims to empiricay test the influence of green accounting, environmental performance, capital structure and company size on the financial performance of coal mining companies listed on the Indonesia Stock Exchange in 2018-2022. Based on the purposive sampling method, a sample of 16 companies was produced. The data analysis technique uses multiple linear regression analysis with SPS…
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- xvi, 62 hlm.; ilus.; tab.; 29 cm
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- T1441722024
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 …
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- xii, 78 hlm.; ilus.; tab.; 29 cm
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- T1442672024
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