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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
EFEKTIVITAS PENERIMAAN CUKAI ROKOK TERHADAP PENERIMAAN NEGARA DARI CUKAI ROKO…
This study aims to determine how much the level of effectiveness, contribution of cigarette excise revenue to state revenue from cigarette excise in Indonesia and efforts to increase cigarette excise revenue at the Directorate General of Customs and Excise. This type of research is descriptive qualitative. The results of this study indicate that the effectiveness of cigarette excise revenue in …
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- xv, 70 hlm. : ilus. ; 28 cm
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- T413732021
PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI, KOMPETENSI SUMBER DAYA MANUSIA, DAN…
This research aims to examine the influence of accounting information technology, human resource competence, and user goals on the effectiveness of accounting information systems. The research employs a quantitative method, utilizing primary data obtained through the distribution of questionnaires to permanent employees of PT PLN (Persero) WS2JB who utilize SAP in the financial sector. The samp…
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- xvii, 60 hlm.; Ilus.; 29 cm
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- T1373722023
PENGARUH TAX AVOIDANCE, ENVIRONMENTAL SOCIAL GOVERNANCE, TUNNELING INCENTIVE,…
This research aims to analyze the influence of tax avoidance, environmental social governance, tunneling incentive, exchange rate, and intangibles assets on transfer pricing. The type of data in this research is secondary data, namely the annual financial reports of manufacturing companies sourced from the 2018-2022 Indonesia Stock Exchange. Sampling used a purposive sampling method with 38 com…
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- xvii, 95 hlm.; ilus.; 29 cm
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- T1387182024
PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN INTENSITAS PERSEDIA…
This study aims to examine and analyze the effect of profitability, leverage, size company, and inventory intensity on tax management. The population in this study are manufacturing companies in the basic and chemical industrial sectors listed on Bursa Efek Indonesia (BEI) for the 2020-2022 period. This research is a quantitative research with the sampling technique used is purposive sampling w…
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- xix, 65 hlm.; ilus.; 29 cm
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- T1387442024
PENGARUH REPUTASI KAP, UKURAN PERUSAHAAN, DAN AUDIT TENURE TERHADAP KUALITAS …
This research aims to examine the effect of KAP reputation, company size, and audit tenure on audit quality in food and beverage subsector companies listed on the IDX in 2018-2022. The method used in this research is a quantitative method. The sampling technique used purposive sampling, namely 24 companies. The number of research observations was 120 companies with a 5 year research period. The…
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- xviii, 67 hlm.; ilus.; 29 cm
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- T1389882023
PENGARUH FRAUD HEXAGON TERHADAP KECURANGAN LAPORAN KEUANGAN ( STUDI DI PERUSA…
Companies going public have a responsibility to share their financial information with the general public. Therefore, every management will work hard to provide better service. This research aims to determine the influence of the fraud hexagon (Pressure, opportunity, rationalization, competence, arrogance, collusion) on fraudulent financial reporting studies in manufacturing companies in variou…
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- iv, 62 hlm.; ilus.; 29 cm
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- T1392102023
PENGARUH PENERAPAN SELF ASSESSMENT SYSTEM, E-FILING, PENGETAHUAN PERPAJAKAN, …
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh self assessment system, e-filing, pengetahuan perpajakan, dan pelayanan fiskus terhadap kepatuhan wajib pajak orang pribadi pada Kantor Pelayanan Pajak Pratama Palembang Ilir Timur. Penelitian ini menggunakan metode deskriptif kuantitatif. Jumlah sampel penelitian sebanyak 270 sampel yang ditentukan menggunakan teknik purposive sa…
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- xviii, 69 hlm.; ilus.; 29 cm
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- T1378052023
PENGARUH AKUNTABLITAS, TRANSPARANSI, DAN PENGAWASAN PUBLIK TERHADAP PENGELOLA…
This research aims to determine The Influence of Accountability, Transparency and Public Oversight on APBD Management Using Government Accounting Standards as Moderation in the Palembang City Government. The sample population for this research was taken using the entire population (saturated sampling or census), therefore the sample for this research was 130 respondents who were officials who u…
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- xvi, 95 hlm.; Ilus.; 29 cm
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- T1409092023
PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, CAPITAL INTENSITY DAN C…
THIS STUDY AIMS TO EXAMINE AND ANALYZE THE EFFECT OF PROFITABILITY, LEVERAGE, COMPANY SIZE, CAPITAL INTENSITY AND CORPORATE SOCIAL RESPONSIBILITY TOWARDS TAX AVOIDANCE. THE POPULATION IN THIS STUDY ARE PROPERTY DAN REAL ESTATE COMPANIES LISTED ON BURSA EFEK INDONESIA (BEI) FOR THE 2019-2022 PERIOD. THIS RESEARCH IS A QUANTITATIVE RESEARCH WITH THE SAMPLING TECHNIQUE USED IS PURPOSIVE SAMPLING W…
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- xix, 67 hlm.; ilus.; 29 cm
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- T1389732023
PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) TERHADAP NILAI …
This research aims to empirically test the influence on environmental disclosure, social disclosure, and governance disclosure on company value. The type of data used in this research is secondary data obtained from the Indonesian Stock Exchange. The method used in this research is quantitive. The population in this study were companies in the health sector, an the sampling technique used purpo…
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- xvii, 66 hlm.; ilus.; 29 cm
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- T1389762024
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