PENGARUH FINANCIAL DISTRESS, AUDIT FEE, DAN PERGANTIAN MANAJEMEN TERHADAP AUD…

This study aims to analyze the effect of financial distress, audit fee, and change of management on auditor switching. The sample for this study is non-financial sector companies that listed on the Indonesia Stock Exchange for 2020-2023. The number of research samples is 548 samples determined by the purposive sampling method. The data analysis technique used is logistic regression with SPSS Ve…

ANALISIS PENERAPAN SUSTAINABLE FINANCE (STUDI KOMPARATIF BANK UMUM SYARIAH DA…

This study aims to compare and analyze the application of sustainable finance in sharia and conventional commercial banking in Indonesia as measured using the Financial Services Authority Regulation (POJK) Number 51 of 2017 concerning Sustainable Finance. The study used a quantitative approach method with a sample of 84 banks, with a total of 252 observations. This research uses purposive sampl…

PENGARUH PROFIT PRESSURE, EARNING MANAGEMENT, DAN GOOD CORPORATE GOVERNANCE T…

Fraudulent Financial Reporting refers to the manipulation of financial statements that can harm various stakeholders, including investors and creditors. Factors such as profit pressure and earnings management practices are often linked to financial statement fraud, while the implementation of strong Good Corporate Governance is considered a mechanism to prevent such practices. This research emp…

PENGARUH GOOD CORPORATE GOVERNANCE, FINANCIAL DISTRESS, WHISTLEBLOWING SYSTEM…

Fraud is one of the major issues in the business world, especially in the BUMN sector, which plays a strategic role in the national economy. GCG is measured by the frequency of audit committee meetings, Financial Distress is measured by the Debt to Equity Ratio (DER), and the Whistleblowing System is assessed based on the percentage of implementation according to KNKG standards. This study empl…

PENGARUH KONSERVATISME AKUNTANSI DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEME…

This study aims to analyze the effect of Accounting Conservatism and Managerial Ownership on Earnings Management listed on the Indonesia Stock Exchange during the 2019-2023 period. The method used is quantitative research with secondary data sources from the companies' annual financial statements. The data analysis employed regression tests, namely Ordinary Least Squares (OLS)/common effects, f…

PENGARUH DIGITAL TRANSFORMATION, PENGENDALIAN INTERNAL, DAN MANAJEMEN LABA TE…

This study aims to examine the effect of digital transformation, internal control and earnings management on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The research sample was 88 with a purposive sampling method using secondary data from the IDX. Data analysis was carried out using multiple linear regression using SPSS version…

PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT, CAPITAL INTENSITY, LIKUIDITAS, D…

This study aims to analyze the effect of sustainability report disclosure, capital intensity, liquidity, and inventory intensity on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. Tax aggressiveness is measured using the Cash Effective Tax Rate (CETR) method. This research is a quantitative study with the type of data in the f…

PENGARUH KUALITAS PELAYANAN, SANKSI PAJAK, DAN PEMUTIHAN PAJAK KENDARAAN BERM…

This study aims to determine the Effect of Service Quality, Tax Sanctions, and Motor Vehicle Tax (PKB) Whitening on Tax Revenue at the South Sumatra Provincial Bapenda Office, UPTB, Prabumulih City. The type of data in this study is primary data. The primary data used in this study is a questionnaire created to collect such information and then filled out by respondents based on their answers t…

PENGARUH KARAKTERISTIK CFO TERHADAP BIAYA AUDIT

This study aims to examine the influence of CFO characteristics on audit fees. The CFO characteristics observed include CFO tenure, CFO's accounting background, and CEO-CFO tenure consistency. The research objects are non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. Using purposive sampling, the study obtained a total of 125 companies with 700 observations…

ENVIRONMENTAL, SOCIAL, GOVERNANCE, INTENSITAS MODAL DAN PENGHINDARAN PAJAK DI…

This study aims to examine the impact of Environmental, Social, and Governance (ESG) performance and capital intensity on tax avoidance practices, as proxied by the Cash Effective Tax Rate (CETR). This study used firm size, profitability, and leverage as control variables. The research focuses on non-financial companies in the ASEAN-5 countries from 2019 to 2023. Purposive sampling was used to …

PENGARUH TRANSFER PRICING DAN SALES GROWTH TERHADAP TAX AVOIDANCE DENGAN INST…

Tax avoidance is a tax planning strategy that is deliberately carried out by companies using methods that do not violate tax laws in order to minimize tax burden, aiming to maximize company profits. This study aims to analyze the effect of transfer pricing and sales growth on tax avoidance with the role of institutional ownership as a moderating variable. Tax avoidance is measured by the modifi…

PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LIKUIDITAS, DAN ENVIRONMENTAL, SO…

This study aims to examine the effect of profitability, firm size, liquidity, and environmental, social and governance on firm value. The object of this research is all companies listed on Indonesia Stock Exchange in 2021-2023. The sampling method used is the purposive sampling method with a research sample size of 54 companies with a total of 162 observations. The independent variables used ar…

PENGARUH KEPEMILIKAN MANAJERIAL, KOMISARIS INDEPENDEN, AUDIT REPORT LAG, AUDI…

This study aims to empirically examine the effect of managerial ownership variables, independent commissioners, audit report lag, audit tenure and audit quality on the integrity of financial statements. The object of this research is manufacturing companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange in 2019-2023. The number of research samples was 23 compa…

PENGARUH AUDIT REPORT LAG, GOOD CORPORATE GOVERNANCE, DAN KUALITAS AUDIT TERH…

This study aims to examine the effect of audit report lag, good corporate governance which is proxied by institutional ownership, managerial ownership and independent board of commissioners, audit quality on firm value. The object of this research is non-cyclical consumer sector companies in 2019-2023. By using purposive sampling method, the number of samples of this study were 27 companies wit…

ANALYZING FRAUD DETECTION OF FINANCIAL STATEMENTS USING FRAUD HEPTAGON MODEL:…

This study aims to examine the influence of pressure, opportunity, rationalization, capability, collusion, arrogance and obsession on fraudulent of financial statements in Indonesian non-financial corporates. The method conducted in this research is quantitative method. The population of the research consists of Indonesian non-financial corporates in 2020-2022. The sample in this study was take…

PENGARUH ASPEK FUNDAMENTAL PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAH…

Edition

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ISBN/ISSN

-

Collation

xviii, 78 hlm., ilus., tab.; 29 cm

Series Title

-

Call Number

T1644052024

PENGARUH ISLAMIC CORPORATE GOVERNANCE DAN ISLAMICITY PERFORMANCE INDEX TERHAD…

Penelitian ini bertujuan untuk menguji pengaruh Islamic Corporate Governance (ICG) dan Islamicity Performance Index (IPI) yang diproksikan oleh Profit Sharing Ratio (PSR), Zakat Performance Ratio (ZPR), dan Equitable Distribution Ratio (EDR) terhadap kinerja keuangan dengan Islamic Social Reporting (ISR) sebagai variabel moderasi. Sampel dalam penelitian ini adalah 10 Bank Umum Syariah di Indon…

RIGHT ISSUE TERHADAP REAKSI PASAR PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFE…

Tujuan riset ini diperuntukkan sebagai sumber untuk mengetahui perbedaan reaksi pasar melalui security return variability dan trading volume activity sebelum dan sesudah peristiwa pengumuman right issue 2023. Penelitian ini mengambil sembilan sampel pada perusahaan yang melakukan right issue 2023 yang kemudian dianalisis dengan uji hipotesis melalui uji one way ANOVA dan dibantu dengan alat uji…

PENGARUH PRATIK ENVIRONMENTAL MANAGEMENT ACCOUNTING DAN GREEN TRANSFORMATIONA…

This study aims to analyze the influence of Environmental Management Accounting (EMA) and Green Transformational Leadership (GTL) on environmental performance in hotel companies in Palembang. The study employs a quantitative method with a descriptive approach. Data was collected through a questionnaire survey distributed to 36 hotels, with a total of 108 respondents successfully gathered. The d…

PENGARUH STRUKTUR KEPEMILIKAN DAN SUSTAINABILITY REPORT TERHADAP PENGHINDARAN…

This research aims to empirically examine the relationship between ownership structure and sustainability report on tax avoidance. The type of data used in this research is secondary data listed on the Indonesia Stock Exchange (IDX), namely the annual report and sustainability report of the company. The population of this research is the IDX30 index companies during the 2018-2022 period. Sampli…

PENGARUH LABA AKUNTANSI, PROFITABILITAS, UKURAN PERUSAHAAN, DAN GOOD CORPORAT…

This study aims to examine the effect of accounting profit, profitability proxied by Return On Equity (ROE), company size and Good Corporate Governance (GCG) proxied by institutional ownership on Islamic stock returns. The object of this research is the Jakarta Islamic Index (JII) 2013-2022 period. Using purposive sampling method, the number of research samples was 9 companies with a total of 9…

PENGARUH KARAKTERISTIK DEWAN PENGAWAS SYARIAH (DPS),KEPATUHAN SYARIAH, TERHAD…

This study aims to examine the effect of the characteristics of the Sharia Supervisory Board (SSB), including the number of members, meeting frequency, education level, and gender diversity, as well as the influence of sharia compliance on the disclosure of Islamic Social Reporting (ISR), with firm size as a moderating variable. The object of this research is Sharia Commercial Banks (SCBs) list…

PENGARUH KEBIJAKAN DIVIDEN, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP NILAI PER…

This research aims to test and find out the influence of Dividend Policy, Leverage and Company Size on Company Value. The population used in this study are Food and Beverage Subsector companies listed on the Indonesia Stock Exchange (IDX) in 2021 - 2023. The data used in this study are secondary data obtained from the official IDX website and the websites of each company. The company sample was…

PENGARUH FEE AUDIT, AUDIT TENURE, UKURAN PERUSAHAAN DAN REPUTASI AUDITOR TERH…

This study aims to analyze the impact of audit fees, audit tenure, company size, and auditor reputation on audit quality in the manufacturing sector listed on the Indonesia Stock Exchange during the 2019-2023 period. The research uses a quantitative method with secondary data sourced from the annual reports and sustainability reports of companies. The data were analyzed using multiple regressio…

PENGARUH PENGETAHUAN PERPAJAKAN, KESADARAN WAJIB PAJAK, DAN SANKSI PAJAK TERH…

This study aims to determine the effect of tax knowledge, taxpayer awareness and tax sanctions on individual taxpayer compliance in Muara Enim Regency. The population in this study were individual taxpayers who reside and are domiciled in Muara Enim Regency who are registered in Muara Enim Regency KP2KP totaling 61,677. The sampling method was accidental sampling using the Macklin formula total…

PENGARUH STRUKTUR KEPEMILIKAN DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUS…

This study aims to determine the effect of ownership structure and company growth on company value. Using a panel data approach, this study places ownership structure as an independent variable consisting of institutional ownership. managerial ownership, foreign ownership, and company growth. Company value as a dependent variable with a proxy of Price to Book Value (PBV). The period covered in …

PENGANTAR AKUNTANSI BIAYA: Konsep dan Penerapan Analisis Biaya dan Perhitunga…

Edition

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ISBN/ISSN

978-623-400-254-6

Collation

v, 103 hlm. : ilus. ; 23 cm

Series Title

-

Call Number

657.42 Put p

AKUNTANSI KOPERASI: Sistem, Metode, dan Analisis Laporan Keuangan

Buku Akuntansi Koperasi ini, menjelaskan akuntansi koperasi secara sederana dan praktis tentang sistem, metoda, dan analisis laporan keuangan koperasi; sehingga diharapkan para pembaca dapat dengan mudah memahami pengetahuan akuntansi koperasi dan pekerjaan akuntansi yang seringkali dihadapi baik oleh para pengelola koperasi maupun para karyawan koperasi.rnrnMateri penyusunan buku ini didasarka…

PENGANTAR AKUNTANSI 2 : Adaptasi Indonesia, EDISI 4

Edition

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ISBN/ISSN

978-979-061-755-1

Collation

xvi, 532 hlm, ; 28 cm

Series Title

-

Call Number

657 War p

PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, UKURAN DEWAN KOMISARIS DAN DEWAN …

A kind of information disclosure made by the company to its stakeholders is disclosure of corporate social responsibility (CSR). This study aims to analyze the effect of company size, profitability, board size of the board of commissioners and Sharia supervisory board in disclosure of CSR at Bank Umum Syariah (BUS) and Unit Usaha Syariah (UUS). In this study using 30 samples with a purposive sa…