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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
PENGARUH E-BUDGETING, AKSESIBILITAS DAN SISTEM INFORMASI AKUNTANSI TERHADAP A…
This research aims to examine the effect of E-Budgeting, Accessibility and Accounting Information Systems on Regional Financial Management Accountability with the Internal Control System as a Moderating Variable in the Palembang City Regional Government. This study uses primary data with data collection techniques in the form of questionnaires. The population used in this study was the Palemban…
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- xxi, 91 hlm.; ilus.; tab.; 29 cm.
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- T1711892025
PENGARUH PENGETAHUAN PAJAK, SOSIALISASI PERPAJAKAN, TARIF PAJAK DAN SANKSI PA…
This research aims to examine the effect of tax knowledge, tax socialization, tax rates and tax sanctions on the compliance of MSME taxpayers in Palembang City. The method in this study uses quantitative with a descriptive approach. The population used is individual taxpayers who run MSMEs in Palembang City. The sample was taken as many as 100 respondents. This study uses primary data with data…
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- xx, 92 hlm.; ilus.; tab.; 29 cm.
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- T1711932025
PENGARUH CARBON PERFORMANCE DAN FINANCIAL PERFORMANCE TERHADAP CARBON EMISSIO…
This study aims to analyze the influence of carbon performance and financial performance on carbon emissions disclosure among industrial companies in the Asia-Pacific region. Carbon emissions disclosure has become an increasingly important topic in corporate settings as attention to climate change and sustainability grows. Using a quantitative approach, this research examines a sample of 108 co…
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- xviii, 78 hlm.; ilus.; tab.; 29 cm.
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- T1690462025
PENGARUH PERENCANAAN PAJAK, PERTUMBUHAN ASET, STRUKTUR MODAL, ENVIROMENTAL SO…
This study aims to examine the effect of tax planning, asset growth, capital structure, environmental social and governance on firm value. The population used in this study were all manufacturing industry companies listed on the Indonesia Stock Exchange (IDX) during the period 2018-2022. There were 225 samples for manufacturing companies using purposive sampling. The data analysis technique use…
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- xviii, 96 hlm.; ilus.; tab.; 29 cm.
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- T1690282025
PENGARUH PENERAPAN KEBIJAKAN PEMUTIHAN PAJAK ATAS KENDARAAN BERMOTOR TERHADAP…
This study aims to examine the impact of Fine Exemption, Name Change Fee Exemption, Progressive Tax Exemption on taxpayer compliance. The research focuses on motor vehicle taxpayers at the Regional Revenue Agency of South Sumatra Province, UPTB Kota Palembang. Utilizing a purposive sampling method, the sample consists of 100 taxpayer respondents. The independent variables Fine Exemption, Name C…
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- xviii, 81 hlm.; ilus.; tab.; 29 cm
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- T1690622025
PENGARUH FREE CASH FLOW, LEVERAGE, DAN PROFITABILITAS TERHADAP MANAJEMEN LABA…
Penelitian ini bertujuan untuk menguji pengaruh Free Cash Flow (FCF), Leverage yang diproksikan dengan Debt to Equity Ratio (DER), dan Profitabilitas yang diproksikan dengan Return On Assets (ROA) terhadap manajemen laba (DA) dengan Good Corporate Governance (GCG) sebagai variabel moderasi. Sampel penelitian ini adalah 33 perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek I…
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- xx, 97 hlm.; ilus.; tab.; 29 cm.
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- T1682882025
PENGARUH ASIMETRI INFORMASI, STRUKTUR MODAL, ARUS KAS BEBAS, DAN ARUS KAS OPE…
This study aims to examine the effect of information asymmetry, capital structure, free cash flow, and operating cash flow on earnings management, as well as to test the differences in the independent and dependent variables during and after the COVID-19 pandemic. The research object consists of non-financial sector companies listed on the Indonesia Stock Exchange from 2020 to 2023. Using a pur…
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- xvii, 113hlm.; ilus.; tab.; 29 cm
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- T1682422025
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN CASH HOLDING TERHADAP NILAI P…
This study aims to analyze and provide empirical evidence on the effect of profitability (PRO), firm size (UP), and cash holding (CH) on firm value (NP) with environmental costs (BL) as a moderating variable. The research population consists of companies in the basic materials sector listed on the Indonesia Stock Exchange (IDX) from 2021-2023. A quantitave approach was employed, utilizing secon…
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- xx, 78 hlm.; ilus.; tab.; 29 cm.
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- T1682412025
PENGARUH MODERNISASI SISTEM PERPAJAKAN, KUALITAS PELAYANAN, DAN KEPATUHAN WAJ…
Self Assessment System is a system designed to facilitate taxation activities, granting taxpayers the trust to manage their tax obligations independently. The effectiveness of the Self Assessment System is measured by the extent to which taxpayers utilize it for tax reporting and payment. The population of this study consists of all registered taxpayers as of 2024. The sampling technique used i…
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- xviii, 100 hlm.; ilus.; tab.; 29 cm.
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- T1681412025
PENGARUH AUDIT TENURE, AUDIT FEE, ROTASI AUDIT DAN UKURAN PERUSAHAAN TERHADAP…
This study aims to examine the effect of audit tenure, audit fee, audit rotation, and company size on audit quality (study in food and beverage subsector companies listed on the Indonesia Stock Exchange in 2020-2023). The theory used in this study is agency theory. This research utilizes a quantitative research method. The population of the study consists of food and beverage companies during t…
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- xvi, 84 hlm.; ill.; tab.; 29 cm.
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- T1674872025
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