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PENGARUH KUALITAS SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERNAL, DAN PEMA…
This study aims to determine how the quality of human resources, the internal control system, and the use of information technology affect the effectiveness of the implementation of the village financial system (SISKEUDES) in Muara Enim district. This study uses primary data with data collection methods, namely online surveys. The sample selection technique in this study used purposive sampling…
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- xvii, 61 hlm.; ilus.; 29 cm
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- T1434292024
PENGARUH DIMENSI FRAUD HEXAGON TERHADAP KECURANGAN LAPORAN KEUANGAN DI PERUSA…
This study aims to examine the effect of financial stability, whistleblowing system, related party transaction, director change, frequent number of CEO's pictures, and political connection on financial statement fraud. The population used in this study are non-banking State-Owned Enterprises (BUMN) companies listed on the Indonesia Stock Exchange (IDX) for the period 2018 - 2022. Determination …
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- x, 61 hlm.; ilus.; 29 cm
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- T1435242024
PENGARUH GOOD CORPORATE GOVERNANCE, LEVERAGE, PROFITABILITAS TERHADAP TAX AVO…
This research aims to determine the influence of Good Corporate Governance, Leverage and Profitability on Tax Avoidance in cement subsector manufacturing companies listed on the Indonesia Stock Exchange for 2018-2022. The method used in this research is a quantitative method. The sampling technique used purposive sampling, namely 6 companies with a research period for 5 years. The research data…
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- xvii, 83 hlm.; tab.; ilus.; 29 cm
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- T1435552024
PENGARUH ENVIRONMENTAL SOCIAL GOVERNANCE DAN KUALITAS AUDIT TERHADAP PENGHIND…
This study aims to analyze the effect of Environmental Social Governance (ESG) and Audit Quality on Tax Avoidance with Firm Size as Moderating Variable. The analysis method used in this research is quantitative analysis with Moderated Regression Analysis (MRA) method using SPSS 26 software. The population in this study were mining sector companies listed in Indonesia Stock Exchange. Sampling te…
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- xv, 82 hlm.; tab.; ilus.; 28 cm
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- T1420562024
PENGARUH GOOD CORPORATE GOVERNANCE, ENVIRONMENTAL SOCIAL GOVERNANCE, DAN MODA…
This research aims to examine the influence of Good Corporate Governance, Environmental Social Governance, and Intellectual Capital on Company Financial Performance. The object of this research is banking sector companies listed on the Indonesia Stock Exchange in 2018-2021. The total research sample was 20 companies with a total of 63 observations. This type of research is quantitative with sec…
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- xv, 82 hlm.; tab.; ilus.; 28 cm
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- T1431892024
PENGARUH FINANCIAL DISTRESS, PROFITABILITAS, UKURAN PERUSAHAAN DAN PENGHINDAR…
This research aims to determine the effect of disclosure of financial distress, profitability, company size and tax avoidance on the preparation of poverty reports (case study of the manufacturing sector for the 2017-2021 period). The method used in this research is a quantitative method with the data source used being secondary data from stoppage reports reported by companies listed on the IDX…
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- xvi, 164 hlm.; tab.; ilus.; 29 cm
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- T1431832024
PENGARUH PRAKTIK LAPORAN KEBERLANJUTAN TERHADAP KINERJA LINGKUNGAN PADA PERUS…
Penelitian ini bertujuan untuk menguji pengaruh praktik laporan keberlanjutan yang diproksikan dengan Sustainability Reporting (SR), Standar GRI (GRI), dan External Assurance (SA) terhadap kinerja lingkungan yang diproksikan menggunakan Environmental Pillar Score (EPS). Objek penelitian ini adalah perusahaan korporasi indeks LQ45 tahun 2018-2022. Dengan menggunakan metode purposive sampling, ju…
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- xxii, 251 hlm.; tab.; ilus.; 29 cm
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- T1431822024
PENGARUH KOMPLEKSITAS AUDIT, KOMISARIS INDEPENDEN, KEPEMILIKAN ASING, MASA PE…
The purpose of this study was to determine the effect of audit complexity,independent commissioners, foreign ownership, audit tenure, KAP reputation, and bankruptcy prediction on audit delay in consumer cyclicals sector companies listed on the IDX for the 2018, 2019, 2021 and 2022 period. The research population consisted of 151 companies and the number of research samples used was 84 consumer …
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- xvi, 187 hlm.; tab.; ilus.; 29 cm
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- T1431922024
PENGARUH PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN, UKURAN PERUSAHAAN DAN ENVI…
Perencanaan pajak merupakan langkah-langkah yang diambil oleh korporasi untuk meminimalkan kewajiban pajaknya. Tujuan penyiapan pajak adalah untuk mengurangi penghasilan kena pajak seminimal mungkin sambil meningkatkan laba bersih (pengembalian setelah pajak). Penelitian ini bertujuan untuk menganalisis pengaruh perencanaan pajak, beban pajak tangguhan, ukuran perusahaan, environmental, social,…
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- xiii, 137 hlm.; ilus.; 29 cm
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- T1430612024
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
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 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 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 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
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 OPINI AUDIT, KOMITE AUDIT, RISIKO AUDIT DAN PERGANTIAN MANAJEMEN T…
This study aims to determine the effect of audit opinion, audit committee, audit risk and management turnover on audit fees. The object of this research is a Banking Company listed on the IDX. This study used secondary data. The research method used is quantitative research method. Data analysis was carried out using quantitative analysis methods that use statistical formula data from the finan…
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- xiii, 109 hlm.; ilus.; 29 cm
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- T1387852024
PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN…
This research aims to analyze the effect of profitabilitas, leverage, and company size on tax avoidance. The population used in this study are property and real estate sector companies listed on the Indonesia Stock Exchange from 2020- 2023. The number of samples was 108 samples determined based on the purposive sampling method. The data analysis technique used is multiple linear regression anal…
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- xviii, 81 hlm.; ilus.; tab.; 29 cm.
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- T1709592025
PENGARUH SPESIALISASI AUDITOR, KEPEMILIKAN MANAJERIAL, DAN LEVERAGE TERHADAP …
This study aims to examine the effect of auditor specialization, managerial ownership, and leverage on earnings management with firm size as a control variable. The study adopts a quantitative approach using secondary data obtained from the annual financial statements of 146 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023, resulting in 438 firm…
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- xvii, 110 hlm.; ilus.; tab.; 29 cm
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- T1707152025
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