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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
ANALISIS PENGARUH RASIO KEUANGAN, PENGUNGKAPAN ESG, DAN MANAJAMEN RISIKO DALA…
Penelitian ini bertujuan untuk menguji pengaruh rasio keuangan, pengungkapan ESG, dan manajemen risiko dalam mendeteksi kecurangan laporan keuangan. Objek dalam penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2021 – 2023. Penelitian ini menggunakan 108 data sampel yang diambil dengan metode purposive sampling. Penelitian ini menggun…
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- v, 80 hlm.; ill.; tab.; 29 cm.
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- T1674412025
PENGARUH MACHIAVELLISME, RELIGIUSITAS DAN LOVE OF MONEY TERHADAP KECURANGAN A…
This research aims to examine the influence between machiavellism, religiousity and love of money on academic fraud with ethical perceptions as mediation variables. The population of this study was 785 active students majoring in accounting at the Faculty of Economics, Sriwijaya University in 2020–2022. This type of research is quantitative research. The sampling technique used purposive samp…
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- xviii, 67.; ilus.; 29 cm
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- T1392472023
PENGARUH BEBAN PAJAK TANGGUHAN, PERENCANAAN PAJAK, DAN ASET PAJAK TANGGUHAN T…
his study aims to examine the effect of deferred tax expense, tax planning, and deferred tax asset on earnings management. The population in this study are manufacturing companies listed on Indonesia Stock Exchange for the 2018-2022 period. This research is quantitative research with the sampling technique used is purposive sampling with a total sample of 35 companies for 5 years the total samp…
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- xix, 70 hlm.; ilus.; 29 cm
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- T1378522023
ANALISIS LAJU PERTUMBUHAN, KONTRIBUSI, DAN EFEKTIVITAS PENERIMAAN PBB-P2, BPH…
This research aims to analyze the growth rate, contribution, and effectiveness of Property Tax (PBB-P2), Land and Building Acquisition Tax (BPHTB), and Groundwater Tax on the local revenue of Palembang City from 2018 to 2022. This research utilizes a quantitative descriptive method. The data for this research are the reports of PBB-P2, BPHTB, groundwater tax revenue, and local revenue of Palemb…
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- xvi,103 hlm.;ilus.; 29 cm
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- T1416542024
PENGARUH GOOD CORPORATE GOVERNANCE, PROFITABILITAS, DAN UKURAN PERUSAHAAN TER…
This research aims to empirically test the influence of institutional ownership, independent commissioners, profitability and company size on Corporate Social Responsibility (CSR) disclosure in manufacturing companies in the basic industrial and chemical sectors listed on the BEI for the period 2020 - 2022. Based on the purposive sampling method, a sample was produced. a total of 35 companies w…
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- xvii,74 hlm.; ilus.; 29 cm
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- T1415262024
PENGARUH PERENCANAAN PAJAK, STRUKTUR MODAL, UKURAN PERUSAHAAN DAN KEBIJAKAN D…
This study aims to empirically test the influence of tax planning, capital structure, firm size, and dividend policy on LQ45 companies listed on the BEI for the period 2018 - 2022. Based on the purposive sampling method, a sample of 21 companies was generated with observations of 45 companies with data sources originating from financial reports. Data analysis techniques using multiple linear re…
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- xix, 82 hlm.; ilus.; 29 cm
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- T1415302024
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…
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- v, 130 hlm.: ilus., tab.; 29 cm
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- T1654332024
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…
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- xiv, 46 hlm.: ilus., tab.; 29 cm
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- T1658262025
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…
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- xix, 75hlm.: ilus., tab.; 29 cm
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- T1654422025
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…
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- xvii, 72 hlm.: ilus., tab.; 29 cm
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- T1651172024
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