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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 …
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- xx, 70 hlm.; ilus.; tab.; 28 cm
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- T1449132024
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…
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- vii, 64 hlm.; tab.; ilus.; 28 cm
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- T1432782024
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…
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- xviii, 65 hlm.; ilus.; tab.; 28cm
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- T1440622024
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…
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- xix, 72 hlm.; ilus.; tab.; 28 cm
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- T1438942024
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…
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- xvii, 96 hlm.; ilus.; tab; 28 cm
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- T1436892024
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 …
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- xix, 82 hlm.; ilus.; tab.; 28cm
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- T1441832024
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 …
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- xviii, 68 hlm.; ilus.; tab.; 29 cm
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- T1448242024
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…
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- xvii, 76 hlm.; ilus.; tab.; 28 cm
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- T1444962024
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 …
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- xx, 87 hlm.; ilus.; tab.; 28 cm
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- T1443952024
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…
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- xix, 79 hlm.; ilus.; tab.; 28 cm
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- T1443962024
PENGARUH ENVIRONMENTAL UNCERTAINTY, LEVERAGE, DAN LIKUIDITAS TERHADAP TAX AVO…
This research aims to get the empirical evidence of the effect of enviromenal uncertainty, leverage, and liquidity, toward tax avoidance in Indonesia pharmacy companies listed on Indonesia Stock Exchange during 2018 to 2021. Agency theory used as a theoritical study in this research. The data analysis technique in this research is using multiple linear regression analysis method. This research …
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- xvii, 65 hlm.; ilus.; tab.; 28 cm.
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- T1450742024
PENGARUH SHARIA COMPLIANCE DAN ISLAMIC CORPORATE GOVERNANCE TERHADAP KINERJA …
This study aims to examine the influence of Sharia Compliance and Islamic Corporate Governance on financial performance using secondary data in the form of annual reports from 8 selected Islamic commercial banks (BUS) in Indonesia based on a purposive sampling technique with an observation period of 5 years. There were 7 data didn’t the BLUE (Best Linear Unbiased Estimation) so the outliers w…
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- xx, 84 hlm.; ilus.; tab.; 28 cm
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- T1478142024
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, KOMPENSASI MANAJEMEN DAN DIREKSI AS…
This research aims to empirically test the relationship between corporate social responsibility, management compensation, foreign directors and tax avoidance which is moderated by the gender diversity of female directors. The population used in this research is non-financial companies listed on the Indonesia Stock Exchange (BEI) during 2020-2021. There are 573 samples for non-financial companie…
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- xvii, 86 hlm.; ilus.; tab.; 28 cm
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- T1488162024
PENGARUH KESADARAN WAJIB PAJAK KUALITAS PELAYANAN DAN SANKSI PAJAK TERHADAP K…
This research aims to determine the influence of taxpayer awareness, quality of tax services and commitment to tax sanctions on land and building tax payments in Cengal District. The type of research used in this research is quantitative. The research method used was a questionnaire. The population in this research is all land and building tax payers in Cengal District. Meanwhile, the sample in…
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- xvii, 83 hlm.; tab.; ilus.; 28 cm
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- T1431882024
JURNAL TATA KELOLA DAN AKUNTABILITAS KEUANGAN NEGARA, Volume 7 Number1 Jan-J…
, Edisi kali ini menampilkan 7 Artikel: 1. Rereading the Mathnawi of Mawlana Jalal Al Din Rumi from the standpoint of ethics management in the public sector, Yasar Uzun 2. Assessing the development of performance audit methodology in the supreme audit institution: The case of Indonesia, Nico Andrianto, Iwan Purwanto Sudjali, R. Luki Karunia 3. Mapping of budget stress in Indonesia: Consequen…
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- 7
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- 2460-3937
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- viii,129 hlm.; ill.; 29 cm
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- 330.05 Jur j
PENGARUH FINANCIAL PERFORMANCE DAN ISLAMIC CORPORATE GOVERNANCE (ICG) TERHADA…
Penelitian ini dilakukan untuk menganalisis pengaruh financila perfomance yang terdiri dari return on Asset (ROA) dan Return on Equity(ROE) dan Islamic Corporate Governance (ICG) terhadap pengungkapan Islamic Social Reporting (ISR) studi kasus pada bank umum syariah. Sampel pada penelitian ini sebanyak 24 sampel dengan kriteria sampel merupakan BUS yang beroperasi hingga tahun 2020 dan rutin me…
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- xviii, 63 hlm.; ilus.; tab.; 28 cm
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- T1493592024
JURNAL TATA KELOLA DAN AKUNTABILITAS KEUANGAN NEGARA, Volume 6 Number 2 Jul-D…
Edisi kali ini menampilkan 6 Artikel: 1. ANALYSIS OF BPK LEGAL BASIS FOR FORESIGHT AUDITORS FOR THE ACCELERATED ACHIEVEMENT OF THE SUSTAINABLE DEVELOPMENT GOALS, Angga Kiryaditama Putra 2. THE EFFECT OF HUMAN RESOURCES AND INFORMATION TECHNOLOGY ON THE REVALUATION OF GOVERNMENT FIXED ASSETS, Indra Indra 3. POLICY ANALYSIS AND IMPLEMENTATION OF MUTATION AND EMPLOYEE PLACEMENTS ON PERFOMANCE A…
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- Vol.6
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- 2460-3937
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- viii,116 hlm.; ill.; 29 cm
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- 330.05 Jur j
JURNAL TATA KELOLA DAN AKUNTABILITAS KEUANGAN NEGARA, Volume 6 Number 1 Jan-J…
Edisi kali ini menampilkan 6 Artikel: 1. EXPLAINING EXISTING PERFORMANCE OF INDONESIA’S AUDIT BOARD: INFORMAL NETWORKS, CONSTITUTIONAL MAKERS’ DECISION, AND CONSTITUTIONAL REFORM, Adfin Rochmad Baidoa 2. DO THE GOVERNMENT EXPENDITURE AUDITS CORRELATES WITH CORRUPTION IN THE PUBLIC PROCUREMENT?, Deri Yanto, dan Vid Adrison 3. MANDATORY AUDITOR ROTATION: THE PERCEIVED BENEFITS AND DRAWBA…
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- 6
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- 2460-3937
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- viii,109 hlm.; ill.; 29 cm
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- 330.05 Jur j
ANALISIS IMPLEMENTASI AKUNTANSI ZAKAT, PENERAPAN GOOD AMIL GOVERNANCE (GAG) D…
Indonesia has a significant potential to enhance income distribution among Muslim communities, particularly through Zakat, Infaq, and Sedekah (ZIS). Despite the positive trend in zakat collection following the enactment of the Zakat Management Law, many zakat management institutions still lack understanding in preparing reports in accordance with Sharia accounting standards and grounded in the …
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- xx, 122 hlm.; ilus.; tab; 28 cm
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- T1436882024
PENGARUH UKURAN PERUSAHAAN, RISIKO PERUSAHAAN, PROFITABILITAS PERUSAHAAN, DAN…
This study aims to examine the effect of company size, company risk, company profitability, and company complexity on audit fee. The population used in this study are State Owned Enterprise (BUMN) companies listed on the Indonesian Stock Exchange (BEI) for the 2018-2022 period. The sample was determined using a purposive sampling technique which resulted in a total sample of 22 companies. The a…
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- xviii, 94 hlm.; ilus.; tab; 28 cm
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- T1436332024
PENGARUH TRANSFER PRICING, THIN CAPITALIZATION, TAX HAVEN UTILIZATION DAN ENV…
This reseach aims to analyse the effect of transfer pricing, thin capitalization, tax haven utilization and environmental social governance on tax aggressiveness. The type of data in this study is secondary data, namely the annual financial statements of manufacturing companies sourced from the Indonesia Stock Exchange 2018-2022. Sampling using purposive sampling method with 32 companies that m…
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- xvi, 79 hlm.; ilus.; tab.; 28cm
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- T1441202024
PENGARUH KEPEMILIKAN MANAJERIAL, GROWTH OPPORTUNITY, FINANCIAL DISTRESS, DAN …
This research aims to provide empirical evidence on the influence of managerial ownership, growth opportunities, financial distress, and leverage on accounting conservatism. The sample used in this study is transportation and logistics companies that have been consistently listed on the Indonesia Stock Exchange (IDX) during the period 2018-2022. This research is quantitative research using seco…
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- xviii, 65 hlm.; ilus.; tab.; 28 cm.
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- T1481492024
ANALISIS PENGARUH LIKUIDITAS, CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN UKURA…
This research aims to test and analyze the influence of liquidity, corporate social responsibility (CSR), and company size on tax aggressiveness. The population in this study are companies in the basic industrial and chemical sectors listed on the Indonesia Stock Exchange (BEI) or the 2018-2022 period. This research is quantitative research with the sampling technique used is purposive sampling…
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- xviii, 68 hlm.; ilus.; tab.; 28cm
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- T1443442024
PENGARUH WEALTH, INTERGOVERNMENTAL REVENUE, DESENTRALISASI FISKAL DAN SIZE TE…
This research aims to test and analyze the influence of wealth, intergovernmental revenue, fiscal decentralization, and size on local government performance. The type of data in this research is secondary data, namely budget \ realization reports from the Ministry of Finance website dan regional government financial reports in the SUMBAGSEL region for 2020-2022. Sampling used a purposive sampli…
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- vii, 76 hlm.; ilus.; tab.; 28 cm
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- T1435692024
PENGARUH INTENSITAS MODAL, RISIKO LITIGASI, DAN KEPEMILIKAN ASING TERHADAP KO…
This study aims to examine the effect of capital intensity, litigation risk, and foreign ownership on accounting conservatism. The object of this research is property and real estate companies listed on the Indonesia Stock Exchange in 2020-2022. The number of research samples was 59 companies with a total of 177 observations determined by purposive sampling method. This study uses a quantitativ…
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- xix, 68 hlm.; ilus.; tab.; 29 cm.
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- T1470142024
ANALISIS POTENSI KEBANGKRUTAN DAN PENGARUH MODEL PREDIKSI ALTMAN Z-SCORE TERH…
This study aims to obtain empirical evidence regarding the potential bankruptcy of manufacturing companies that apply green accounting analyzed using Altman Z-Score and the effect of the Altman Z-Score prediction model on stock prices. The population in this study are manufacturing companies that have implemented green accounting and are listed on the Indonesia Stock Exchange (IDX) in 2020-2022…
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- xix, 76 hlm.; ilus.; tab.; 28 cm
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- T1479052024
PENGARUH TIPE KEPRIBADIAN, PELATIHAN, DAN BRAINSTORMING TERHADAP KEMAMPUAN AU…
This research aims to test whether personality type, training and brainstorming on the auditor's ability to detect a fraud. The population usedthis research are external auditors who work in public accounting firms in the cityof Palembang The number of samples taken was 10 from a total of 12 publicaccounting firms in the city of Palembang, resulting in a sample of 55 auditorsobtained using the …
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- xx, 50 hlm.; tab.; 28 cm
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- T1474862024
FAKTOR – FAKTOR PENENTU TANGGUNG JAWAB AUDITOR DALAM MENDETEKSI KECURANGAN …
This research aims to determine the influence of professional skepticism, audit experience, audit quality, audit tenure and audit fees in detecting fraud. The type of data used in this research is premier data obtained through distributing questionnaires. Respondents in this study were auditors who worked at the Public Accounting Firm (KAP) in Palembang City who were registered with the Indones…
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- xxi, 76 hlm.; ilus.; tab.; 28 cm
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- T1439812024
PERAN KINERJA KEUANGAN SEBAGAI VARIABEL MODERASI PADA PENGARUH ISLAMIC SOCIAL…
This study aims to examine the effect of Islamic social reporting, Islamic corporate governance, intellectual capital, and company size on company value with financial performance as a moderation variable. This study uses a quantitative approach of causality with the type of data in the form of secondary data. This study tested the hypothesis using multiple linear techniques and moderate regres…
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- xxi, 111 hlm.; ilus.; tab; 29 cm
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- T1437412024
PENGGUNAAN FRAUD HEXAGON THEORY DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN …
This study aims to analyze the use of Fraud Hexagon Theory moderated by an audit committee in detecting fraudulent financial reports in State-Owned Enterprises in 2018-2022. The population in this study were State-Owned Enterprises listed on the Indonesia Stock Exchange in 2018-2022. The total research sample was 100 companies obtained through purposive sampling technique. The statistical metho…
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- xix, 104 hlm.; ilus.; tab.; 28 cm
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- T1477532024
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