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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
PENGARUH ARUS KAS OPERASI, PERSISTENSI LABA, DAN FINANCIAL DISTRESS TERHADAP …
This study aims to examine the effect of operating cash flow, earnings persistence, and financial distress on accounting conservatism. This research uses a quantitative approach. The sample in this study were 21 companies in the Transportation and Logistics sector listed on the Indonesia Stock Exchange (IDX) in 2018-2022. This study uses a sampling method, namely purposive sampling. This resear…
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- xvii, 71 hlm.; ilus.; 29 cm
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- T1377102023
THE EFFECT OF CHIEF EXECUTIVE OFFICER CHARACTERISTICS AND OWNERSHIP STRUCTURE…
This study aims to empirically examine the effect of chief executive officer (CEO) characteristics and ownership structures on audit fees. The observed factors of CEO characteristics include gender and tenure, while the ownership structures are foreign and institutional. The population in this study consists of non-financial companies listed on the Indonesia Stock Exchange (IDX) during the peri…
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- xviii, 92 hlm.; ilus.; 29 cm
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- T1379282023
PENGARUH COMPUTER ANXIETY, COMPUTER SELF-EFFICACY, DAN PERCEIVED USEFULNESS T…
This research aims to examine the influence of Computer Anxiety, Computer Self-Efficacy, and Perceived Usefulness on the Interest in Implementing Accounting Software among Micro-scale SMEs in Lahat Regency and Palembang City. This thesis utilizes primary data collected through the distribution of questionnaires to micro-scale SMEs in Lahat Regency and Palembang City. The research employs a quan…
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- xviii, 92 hlm.; ilus.; 29 cm
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- T1375692023
PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, DAN CORPORATE GOVERNANCE TERHA…
This research aims to examine the effect of profitability, liquidity, leverage and corporate governance on tax aggressiveness in LQ 45 companies listed on the BEI in 2018-2022. The samples selected using purposive sampling technique were 105 samples, and there were 29 outlier data so that the total sample in this study was 76 samples. The research results show that profitability has a positive …
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- xviii,78 hlm.; ilus.;29 cm
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- T1384612023
PENGARUH PROFITABILITY, LEVERAGE, FIRM SIZE, DAN SALES GROWTH TERHADAP TAX AV…
This study aims to empirically test the influence of profitability, leverage, firm size, and sales growth on tax avoidance in manufacturing companies of the consumer goods industry sector registered in the BEI for the period 2018 - 2022. Based on the purposive sampling method, a sample of 25 companies was generated with observations of 125 companies with data sources derived from financial stat…
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- xx, 70 hlm.; ilus.; 29 cm
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- T1387002023
PERANCANGAN SISTEM INFORMASI AKUNTANSI SIKLUS PENDAPATAN PADA TOKO TITIP PRINT.
This research is about the revenue cycle accounting information system at Titip Print Shop aims to streamline the process of selling products or services to customers and receiving payment as revenue. The research focuses on the business owner, Liansyah Ritonga, and the finance department. The SDLC (System Development Life Cycle) Model is used to develop the system, which includes planning, ana…
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- xvii, 64 hlm.; ilus.; 29 cm
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- T1385542023
PENGARUH CAPITAL INTENSITY, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP EFFECT…
This research aims to empirically examine the relationship between capital intensity, liquidity, company size, and effective tax rate moderated by institutional ownership. The population used in this study are non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2021 period, with additional analysis involving financial companies. The sample includes 570 non-finan…
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- xx, 91 hlm.; ilus.; 29 cm
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- T1379292023
PENGARUH PANDEMI COVID-19, OPINI AUDIT, REPUTASI AUDITOR DAN EFEKTIVITAS KOMI…
Penelitian ini bertujuan untuk menguji pengaruh reputasi auditor dan efektivitas komite audit terhadap manajemen laba sebelum dan selama pandemi COVID-19.Pengambilan sampel dilakukan dengan metode purposive sampling dengan total sampel sebanyak 90 sampel. Teknik analisis yang digunakan adalah Regresi Data Panel menggunakan aplikasi pendukung STATA 17. Hasil penelitian menunjukkan bahwa variabel…
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- xvii, 80 hlm.; ilus.; 29 cm
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- T1389252023
PENGARUH AGENCY COST, INTELLECTUAL CAPITAL, KEPEMILIKAN MANAJERIAL, DAN KEPEM…
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh agency cost, intellectual capital, kepemilikan manajerial dan kepemilikan institusional terhadap nilai Perusahaan dengan kinerja keuangan sebagai variabel moderasi. Populasi pada penelitian ini adalah Perusahaan indeks LQ45 yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2022. Penelitian ini merupakan penelitian kuantita…
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- xviii, 106 hlm.; ilus.; 29 cm
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- T1378012023
PENGARUH DESENTRALISASI DAN KETIDAKPASTIAN TUGAS TERHADAP KINERJA MANAJERIAL …
This research aims to determine decentralization, the influence of task uncertainty on managerial performance, and the management accounting system influencing the relationship between decentralization on managerial performance and the management accounting system influencing task uncertainty on managerial performance. The type of data used in this research is primary data obtained manually. di…
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- xvi, 61 hlm.; ilus.; 29 cm
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- T1386792023
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