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

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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…

PENGARUH KETEPATAN WAKTU, PENYAMPAIAN LAPORAN KEUANGAN (TIMELINES), OPINI AUD…

This research aims to determine whether there is an influence between the timeliness of submitting financial reports, audit opinions, and KAP reputation on investor reactions in property and real estate sector companies. The research method used is a quantitative method. The data used in this research is secondary data. The sampling technique uses purposive sampling technique. The total sample …

PERBANDINGAN PROFITABILITAS, ISLAMICITY PERFORMANCE INDEX, DAN INTELLECTUAL C…

This research aims to find out and compare whether there are significant differences in Profitability, Islamicity Performance Index, and Intellectual Capital of Sharia Banks in Indonesia before and during the Covid-19 Pandemic. The data source uses secondary data, obtained from reading sources from several journals and annual financial reports for the 2018-2019 period for Sharia Banks in Indone…

PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN K…

This study aims to determine the influence of budgetary participation on managerial performance with organizational commitment as a moderating variable at Siti Khadijah Islamic Hospital, Palembang, South Sumatra. Data were collected through a questionnaire from 42 respondents who are managers or department heads at Siti Khadijah Islamic Hospital, Palembang, South Sumatra. This study is quantita…

PENGARUH PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN DAN ARUS KAS BEBAS TERHADAP…

This research aims to empirically test the influence of tax planning, deferred tax expenses and free cash flow on earnings management of manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the period 2018 - 2022. Based on the purposive sampling method, a sample of 70 companies was produced with observations. as many as 14 companies with data so…

PENGARUH INTELLECTUALCAPITAL, ISLAMICITY PERFORMANCE INDEX, CORPORATE SOCIAL …

This research aims to investigate the influence of Intellectual Capital, Islamicity Performance Index, and Corporate Social Responsibility on the Financial Performance of Islamic Banks in Indonesia and Malaysia from 2016 to 2021, as well as to determine whether Islamic Good Corporate Governance can strengthen the relationship between these variables. The method used in this research is quantita…

PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN DAN FEE AUDIT TERHADAP A…

This research aims to analyze the effect of profitability, leverage, company size, and audit fees on audit report lag with KAP reputation as a moderating variable. The population used in this study are non-primary consumer goods sector companies listed on the Indonesia Stock Exchange in 2018-2022. The number of samples was 125 samples determined based on the purposive sampling method. The data …

ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SELAMA PANDEMI …

This study aims to compare the financial performance of companies before and during the Covid-19 pandemic. The research object is general insurance companies listed on the BEI from 2016 to 2023. The sample size consists of 8 companies with a total of 64 observation data. Financial performance is measured using solvency ratio, underwriting ratio, claims ratio, investment return ratio, liquidity …

MENDETEKSI KECURANGAN LAPORAN KEUANGAN MENGGUNAKAN MODEL BENEISH DALAM PERUSA…

The aim of this research is to collect empirical data by modifying the research object, namely the financial reports of manufacturing companies listed on the Indonesia Stock Exchange for the last four years, especially from 2019 to 2022, regarding the potential of the Beneish M score variable in identifying financial report fraud. The theory used in this research is Signaling Theory. The method…

PENGARUH MANAGERIAL ABILITY TERHADAP KONSERVATISME AKUNTANSI DENGAN FINANCIAL…

This research aims to empirically test the relationship between managerial ability and accounting conservatism with financial distress and auditor tenure as moderating variables. This research uses panel data with an observation span of 6 years. The sample for this research is non financial companies listed on the Indonesia Stock Exchange (BEI) in 2017 - 2022. The results of purposive sampling …

PENGARUH PROFITABILITAS, SALES GROWTH, DAN CORPORATE SOCIAL RESPONSIBILITY TE…

This research aims to analyze the influence of Profitability, Sales Growth and Corporate Social Responsibility on Tax Avoidance in property and real estate companies listed on the Indonesia Stock Exchange for 2018-2022. This research is quantitative research with the type of data in the from of secondary data. The data collection technique uses purposive sampling, namely 18 companies with an ob…