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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
PENGARUH THIN CAPITALIZATION, KEPEMILIKAN INSTITUSIONAL, DAN UKURAN PERUSAHAA…
This research aims to identify and analyze the influence of thin capitalization, institutional ownership, and company size on tax avoidance. The population used in this research is all mining companies listed on the Indonesia Stock Exchange in 2020-2022. The sample used was a purposive sampling method and 23 companies were obtained. This research is quantitative research and uses secondary data…
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- xvii, 63 hlm.; ilus.; 29 cm
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- T1385382024
PENGARUH GOOD CORPORATE GOVERNANCE, LEVERAGE, UKURAN PERUSAHAAN, DAN PROFITAB…
This research aims to empirically test and analyze the influence of good corporate governance, leverage, firm size and profitability on tax avoidance. The population of this research is all state-owned companies listed on the Indonesia Stock Exchange in 2018-2022. The sample selection for this research used a purposive sampling method and there were 17 state-owned companies that met the sample …
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- xviii, 64 hlm.; ilus.; 29 cm
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- T1385402024
PENGARUH GOOD CORPORATE GOVERNANCE DAN RISIKO KEUANGAN TERHADAP NILAI PERUSAH…
Penelitian ini bertujuan untuk menguji pengaruh Good Corporate Governance dan Risiko Keuangan terhadap Nilai Perusahan. Objek penelitian ini adalah perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indenesia tahun 2018-2022. Jumlah sampel penelitian adalah 21 perusahaan dengan total 93 observasi. Jenis penelitian ini adalah kuantitatif dengan sumber data sekunder. Analisis…
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- xviii, 107 hlm.; ilus.; 29 cm
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- T1387292024
PENGARUH RASIO KEUANGAN, ATRIBUT PERUSAHAAN, DAN AUDIT ENURE TERHADAP AUDIT D…
This study aims to analyze the influence of profitability, solvency, firm size, firm age, and audit tenure on audit delay public before and during Covid-19 pandemic with accounting firm size as a moderating variable. The sample for this study is property and real estate sector companies that listed on the Indonesia Stock Exchange in 2017-2022. This research uses quantitative descriptive methods…
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- xix, 113 hlm.; ilus.; 29 cm
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- T1384772024
THE INFLUENCE OF GENDER DIVERSITY OF COMMISSIONERS AND AUDIT COMMITTEES, AND …
This study aims to analyze the effect of gender diversity of commissioners and audit committees, as well as audit fees on audit quality. This empirical research focuses on property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2022 period. The data used in this study are secondary data obtained through the company's financial statements and annual report…
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- xiv, 52 hlm.; ilus.; 29 cm
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- T13785172024
ENGARUH AUDIT INTERNAL, EFEKTIVITAS PENGENDALIAN INTERNAL, DAN WHISTLEBLOWING…
This study aims to examine the effect of Internal Audit, effectiveness of internal control, and Whistleblowing System on fraud prevention in the state-owned company listed in Indonesia stock Exchange Year 2019-2022. The method used in this research is a quantitative method. The sampling technique used puposive sampling, namely as many as 17 companies with a 4 year research period. The research …
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- xviii, 69 hlm.; ilus.; 29 cm
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- T1384762024
PENGARUH KOMPOSISI KOMITE AUDIT, UKURAN PERUSAHAAN, DAN SOLVABILITAS TERHADAP…
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh komposisi komite audit, ukuran perusahaan, dan solvabilitas terhadap nilai perusahaan dengan audit delay sebagai variabel mediasi. Populasi pada penelitian ini adalah perusahaan healthcare yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2022. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunde…
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- xviii, 82 hlm.; ilus.; 29 cm
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- T1377942023
PENGARUH KARAKTERISTIK CEO TERHADAP KINERJA PERUSAHAAN DENGAN MANAJEMEN LABA …
This research aims to examine the influence of CEO characteristics on company perjurmunce und us consistency with Keul Eurnings Munugement (REM) practices as a moderating variable. The study adopts a quantitative paradigm by processing secondary data. The population comprises transportation and logistics sector companies listed on the Indonesia Stock Exchange from 2018 to 2022. The sample size …
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- xviii, 100 hlm.; ilus.; 29 cm
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- T1377062023
PENGARUH FEE AUDIT, ROTASI AUDIT, DAN REPUTASI AUDITOR TERHADAP KUALITAS AUDI…
This study aims to analyze the effect of audit fees, audit rotation, and auditor’s reputation on audit quality with firm size as a moderation variable. The sample for this study is financial sector companies that listed on the Indonesia Stock Exchange for 2020-2022. The number of research samples is 198 samples determined by the purposive sampling method. The data analysis technique used is p…
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- xviii, 90 hlm.; ilus.; 29 cm
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- T1384752024
PENGARUH STOCK SPLIT, RIGHT ISSUE, DAN DIVIDEN SAHAM TERHADAP REAKSI PASAR DI…
Penelitian ini bertujuan untuk mengetahui pengaruh stock split, right issue, dan dividen saham terhadap reaksi pasar di perusahaan bursa efek indonesia. Jenis penelitian ini adalah penelitian kuantitatif. Sampel penelitian dipilih dengan menggunakan teknik purposive sampling didapatkan 81 perusahaan yang memenuhi kriteria dengan tahun pengamatan selama 5 tahun. Metode analisis yang digunakan ad…
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- xiv, 56 hlm.; Ilus.; 29 cm
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- T1392582024
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