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…

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…

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…

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…

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…

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…

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…

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…

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…

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…

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…

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…

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…

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…

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…

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…

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…

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…

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

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Collation

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

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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 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 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 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…

PENGARUH PERSONAL BACKGROUND DAN PENGETAHUAN TENTANG PENGELOLAAN KEUANGAN DAE…

Studi ini bertujuan untuk mengetahui pengaruh Personal Background dan Pengetahuan Tentang Pengelolaan Keuangan Daerah Terhadap Peran Auditor Inspektorat Dalam Pengawasan Keuangan, Studi kasus Inspektorat Pemerintah Kabupaten Ogan Komering Ilir. Teknik yang digunakan yaitu analisis kuantitatif dengan menggunakan metode analisis regresi berganda secara simultan maupun parsial. Jenis data yang dig…