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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
PENGARUH STABILITAS KEUANGAN, TEKANAN EKSTERNAL, TARGET KEUANGAN, PENGAWASAN,…
Penelitian ini bertujuan untuk mengetahui pengaruh stabilitas keuangan, tekanan eksternal, target keuangan, pengawasan yang tidak efektif, dan rasionalisasi terhadap pendeteksian kecurangan laporan keuangan di sektor industri perbankan yang terdaftar dalam bursa efek Indonesia tahun 2019 sampai 2021. Metode yang digunakan dalam penelitian ini yaitu metode kuantitatif. Populasi yang digunakan ad…
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- xxi, 105 hlm.; ilus.; 29 cm
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- T1441122024
PENGARUH PROFITABILITAS, AUDIT FEE, KOMITE AUDIT, DAN KUALITAS AUDIT TERHADAP…
This research aims to obtain empirical evidence of the influence of profitability, audit fees, audit committees, and audit quality on the integrity of financial reports. The population in this research are state-owned companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The total sample of observations was 24 companies obtained using purposive sampling technique. The analy…
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- xix, 69 hlm.; ilus.; tab.; 29 cm
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- T1441182024
PENGARUH INTEGRITAS, INDEPENDENSI DAN PROFESIONALISME SEBAGAI NILAI DASAR PEM…
The purpose of this research is to determine and analyze the effect of auditor integrity on audit quality, the effect of auditor independence on audit quality, the effect of auditor professionalism on audit quality, the effect of self-efficacy in moderating auditor integrity on audit quality, the effect of self-efficacy in moderating auditor independence on audit quality, the effect of self-eff…
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- xvii, 77 hlm.; ilus.; tab.; 29 cm
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- T1438922024
PENGARUH INTENSITAS PERSEDIAAN, CORPORATE SOCIAL RESPONSIBILITY, DAN PROFITAB…
This research aims to determine the influence of Inventory Intensity, Corporate Social Responsibility, and Profitability on Tax Avoidance. The population in this research is Property and Real Estate sector companies listed on the IDX in 2020-2022. The data used is secondary time series data sourced from the official website of the Indonesia Stock Exchange (www.idx.co.id) and the official websit…
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- xvii, 126 hlm.; ilus.; 29 cm
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- T1438982024
PENGARUH STRUKTUR AUDIT, KONFLIK PERAN, KETIDAKJELASAN PERAN, KOMITMEN ORGANI…
This study aims to measure audit structure, role conflict, role vagueness, organizational commitment and leadership style in influencing auditor performance. The population in this study is KAP auditors throughout Southern Sumatra. The determination of this research sample using a survey and G-form was distributed to 10 KAP with 59 auditors as respondents. Data analysis was carried out by evalu…
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- xix, 159 hlm.; ilus.; 29 cm
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- T1439092024
THE ROLE OF INTERNAL AUDIT IN IMPROVING THE OPERATIONAL EFFECTIVENESS OF PT.M…
This study aims to understand the role of internal audit in improving operational effectiveness at PT Medcoenergi. The approach used in data collection involved a series of methods, including the use of questionnaires, in-depth interviews, as well as documentation analysis. Data analysis techniques were conducted by utilizing the SmartPLS application and descriptive data analysis to explore the…
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- xvii, 126 hlm.; ilus.; 29 cm
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- T1438962024
KEBERADAAN DIREKTUR PEREMPUAN DAN DEWAN KOMISARIS INDEPENDEN DALAM MENINGKATK…
The role of women at top management level in improving company financial performance and involvement in environmental responsibility is still being debated to this day. This research aims to investigate the role of female directors in 143 manufacturing companies in Indonesia from 2020 to 2022. The data obtained was analyzed using Structural Equation Modeling – Partial Least Square (SEM-PLS). …
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- xvi, 83 hlm.; ilus.; tab.; 29 cm
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- T1439682024
PENDETEKSIAN FRAUDULENT FINANCIAL REPORTING MENGGUNAKAN BENEISH M-SCORE (STUD…
This study aims to discover probable fraudulent financial reporting, evaluate company's health level and examine the potential correlation between the level of financial health and fraud. This research uses a quantitative descriptive approach with secondary data. The population in this study are insurance sub-sector companies listed on the Indonesia Stock Exchange in 2018-2022. A purposive samp…
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- xv, 76 hlm.; ilus.; tab; 28 cm
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- T1437032024
PENGARUH KARAKTERISTIK KEUANGAN PEMERINTAH DAERAH TERHADAP TINGKAT PENGUNGKAP…
This research aims to empirically test the influence of regional government financial characteristics consisting of regional government age, regional government size, level of dependency, legislative size and type of government on the level of disclosure of regional government financial reports. This research focuses on district/city regional governments in the SUMBAGSEL region (Southern Sumatr…
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- xvi, 79 hlm.; ilus.; tab.; 29 cm
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- T1436512024
PENGARUH EFEKTIVITAS KOMITE AUDIT, PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAA…
This research aims to examine the effect of audit committee effectiveness, profitability, leverage, company size, and Covid-19 on financial distress in infrastructure, utility and transportation sector companies listed on BEI in 2018–2022. The sample was selected using a purposive sampling technique and 30 companies were obtained with a total of 150 observation data. The data collection techn…
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- xiii, 57 hlm.; ilus.; 29 cm
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- T1433912024
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