PENGARUH PENGHINDARAN PAJAK, PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN, DAN AS…

This study aims to determine the influence of tax avoidance, tax planning, deferred tax burden, and deferred tax assets on company value (an empirical study of companies in the property and real estate sector). Estate Companies Listed on the IDX for the 2020-2023 Period). The results of purposive sampling obtained a total of 30 observational data in this study. The data analysis technique used …

CARBON EMISSION ON AUDIT FEES: MODERATING EFFECT OF BOARD GENDER DIVERSITY

This study aims to examine the relationship between carbon emissions and audit fees, and in terms of Board Gender Diversity moderation in the relationship between carbon emissions and audit fees. The object of the study is non-financial companies listed in Indonesia during the period 2019 - 2024. Secondary data were collected through a purposive sampling method from Refinitiv LSEG Workspace, re…

PENGARUH INTERGOVERNMENTAL REVENUE, UKURAN PEMERINTAH, DAN BELANJA MODAL TERH…

This study aims to examine the influence of intergovernmental revenue, government size, and capital expenditure on regional autonomy. The study focuses on provinces on the island of Sumatra during the period 2020-2023. This study employs a quantitative approach using secondary data obtained from local government financial reports available on each local government's official website and the off…

PENGARUH DIVERSITAS GENDER, DIVERSITAS KEBANGSAAN, SUSTAINABILITY REPORT DAN …

Penelitian ini bertujuan untuk menganalisis pengaruh diversitas gender, diversitas kebangsaan, sustainability report, dan kinerja keuangan terhadap agresivitas Pajak pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2018–2021. Variabel independen dalam penelitian ini adalah diversitas gender, diversitas kebangsaan, sustainability report, dan …

PENGARUH AUDIT TENURE, CLIENT IMPORTANCE DAN SPESIALISASI AUDIT TERHADAP KUAL…

This study aims to analyze the effect of Audit Tenure, Client Importance, and Audit Specialization on Audit Quality in basic materials sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. The data were obtained using a purposive sampling method, resulting in 37 companies or 148 observations as the research sample. The analytical technique applied was logisti…

PENGARUH JUMLAH KOMITE AUDIT WANITA DAN PROPORSI DIREKTUR WANITA DALAM DEWAN …

This study aims to examine the effect of the number of female audit committee members and the proportion of female directors on audit fees. A quantitative approach was employed in analyzing secondary data, covering 15 manufacturing companies in the food and beverage subsector consistently listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The researcher applied purposiv…

PENGARUH STRUKTUR MODAL DAN STRUKTUR KEPEMILIKAN TERHADAP KINERJA KEUANGAN PE…

This study aims to examine the effect of capital structure and ownership structure on financial performance. The object of this research is food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2023. By using the purposive sampling method, the number of samples in this study obtained 15 companies with a total of 90 observations. The independent variables ar…

PENGARUH REPUTASI AUDITOR, AUDIT TENURE DAN AUDITOR SPESIALISASI INDUSTRI TER…

Auditors are required to produce high-quality audits because they have a significant responsibility to stakeholders in making company decisions. The purpose of this study is to examine the influence of auditor reputation, audit tenure, and industry specialization on audit quality in banking companies listed on the Indonesia Stock Exchange during the period 2019-2023. The method used in this stu…

ANALISIS PENGARUH RASIO CAMEL DAN RGEC TERHADAP PROFITABILITAS BANK SYARIAH (…

Penelitian ini bertujuan untuk melakukan analisis terhadap pengaruh rasio CAMEL dan RGEC terhadap profitabilitas yang diukur menggunakan rasio ROA dengan menganalisa laporan keuangan tahunan yang telah dipublikasi oleh masing-masing bank pada periode 2014 – 2022. Indikator CAMEL yang dijadikan variabel dalam penelitian ini adalah CAR, NPF, NPM, BOPO, dan FDR. Indikator RGEC yang dijadikan var…

PENGARUH CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN …

Laporan keuangan yang baik adalah laporan keuangan yang memiliki integritas atas informasi yang dikandung. Integritas laporan keuangan adalah sejauh mana laporan keuangan menyajikan informasi keuangan secara wajar, jujur dan tidak dikurang lebihkan. Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh mekanisme corporate governance dan kualitas audit terhadap integritas lap…

PENGARUH EARNING PER SHARE, RETURN ON EQUITY, RETURN ON ASSETS TERHADAP RETUR…

Tujuan dari dilakukannya penelitian ini adalah untuk menguji pengaruh earning per share, return on equity, return on assets terhadap return saham syariah. Jenis data yang digunakan pada penelitian ini adalah data sekunder berupa laporan tahunan perusahaan. Populasi penelitian ini adalah perusahaan yang terdaftar di Jakarta Islamic Indeks selama periode 2017-2022. Pengambilan sampel dilakukan de…

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PERUSAHAAN ASURANSI S…

This study aims to examine the effect of the current ratio, debt to equity ratio, premiums, and claims expenses on the profitability of sharia insurance companies for the years 2019-2023. The subjects of this research are sharia insurance companies listed on the IDX and OJK. Using purposive sampling, the number of samples in this study is 7 companies with a total of 35 observations. This study …

PENGARUH CURRENT RATIO, TOTAL ASSET TURNOVER, DEBT TO EQUITY RATIO DAN FIRM S…

Penelitian yang dilakukan memiliki tujuan untuk mengetahui pengaruh current ratio, total asset turnover, debt to equity ratio dan firm size terhadap kinerja keuangan pada perusahaan sektor consumer non cyclicals yang terdaftar di bursa efek indonesia pada periode tahun 2021 hingga 2024. Populasi yang digunakan pada penelitian ini adalah seluruh perusahaan sektor consumer non cyclicals yang terd…

PENGARUH NET PROFIT MARGIN (NPM) DAN DEBT TO EQUITY RATIO (DER) TERHADAP HARG…

This study was prepared with the aim of examining the effect of NPM and DER on Sharia Stock Prices moderated using EPS and DPR. The research population was taken from Islamic stocks in the consumer goods industry sector companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2019-2023 period. Data retrieval methods with company financial report documentation. The population of cons…

PENGARUH KUALITAS INFORMASI AKUNTANSI, TRANSPARANSI LAPORAN KEUANGAN, PELAPOR…

This research aims to examine the influence of the quality of accounting information, transparency of financial reports, program implementation reporting, and digitalization of zakat on the financial performance of LAZISMU South Sumatra Province. This research uses a quantitative approach with the type of data used is primary data obtained from questionnaires distributed directly to amil object…

PENGARUH GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN PROFITABILITAS TER…

Penelitian ini bertujuan untuk menguji pengaruh Good Corporate Governance yang diproksikan dengan Komite Audit (KA), Ukuran Perusahaan (SIZE), dan Profitabilitas (ROA) terhadap Sustainable Finance (SF). Objek penelitian ini adalah perbankan yang menerapkan Sustainable Finance pada tahun 2020-2023. Dengan menggunakan metode purposive sampling, jumlah sampel penelitian ini sebanyak 58 perusahaan …

ANALISIS EFEKTIVITAS PENERIMAAN PAJAK RESTORAN MELALUI PENGGUNAAN TAPPING BOX…

This study aims to find out the procedure for restaurant tax revenue before and after the use of the tapping box tool, analyze the level of effectiveness and contribution of restaurant tax revenue to regional tax revenue, and find out what efforts are made in optimizing restaurant tax revenue. This research is a quantitative descriptive research using data types and sources, namely secondary da…

APLIKASI PENCATATAN INVENTARIS BARANG BERBASIS WEBSITE PADA SMA PGRI 2 PALEMBANG

SMA PGRI 2 Palembang is one of the educational institutions in Palembang that has been established for quite a long time, namely in 1983. As an educational institution, SMA PGRI 2 Palembang has sports equipment, electronic equipment, and laboratory equipment. To ensure school assets are well maintained, record-keeping, and effective inventory management is essential. Even so, SMA PGRI 2 Palemba…

PENGARUH INTENSITAS PERSEDIAAN DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP P…

This study aims to examine the effect of inventory intensity and Corporate Social Responsibility (CSR) on tax planning, as well as to test the role of leverage as a moderating variable. The population in this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The sampling method used is purposive sampling, consisting of 30 manufacturing companies. This resea…

PENGARUH SOLVABILITAS, UKURAN PERUSAHAAN DAN OPINI AUDIT TERHADAP AUDIT REPOR…

Audit Report Lag is the distance required to complete an audit of a company's financial statements measured from the end of the financial year or fiscal year to the date of issuance of the audit report. The purpose of this study is to examine the factors that can affect audit report lag in property and real estate sector companies. These factors are solvency, company size and audit opinion. The…

PENGARUH PAJAK TANGGUHAN, PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, CORPOR…

Tax planning can be used to reduce taxes with the aim of reducing the tax burden. The purpose of this study is to analyze and test the effect of deferred taxes, profitability, leverage, company size, corporate governance and environmental social governance on tax planning. This study was conducted on State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 p…

PENGARUH KOMPETENSI AUDITOR, DUE PROFESSIONAL CARE, DAN AUDIT TENURE TERHADAP…

This study aims to determine and analyze the effect of auditor competence, due professional care, and audit tenure on auditor’s ability to detect fraudulent financial statements with auditor ethics as a moderating variable. The type of data used in this study is primary data obtained by distributing questionnaires. The respondents in this study were auditors who worked at the public accountin…

AKUNTABILITAS DI LEMBAGA AMIL ZAKAT DT.PEDULI KOTA PALEMBANG

The importance of accountability in every organization is crucial. With the proliferation of Amil Zakat Institutions (LAZ) in Indonesia as vehicles for distributing zakat funds, accountability for every program becomes essential. This study aims to assess accountability in Amil Zakat Institutions (LAZ). The research is qualitative-descriptive in nature, utilizing documentation and interview tec…

DETERMINASI YANG MEMPENGARUHI TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN EN…

This research aims to examine and analyze the influence of environmental social governance, institutional ownership, liquidity, audit committee and audit quality on tax avoidance in energy companies in the Southeast Asia region in 2015-2022. The population in this research is 13 energy companies in the Southeast Asia region in 2015-2022. The sampling technique used was a saturated sampling tech…

PENGARUH MONEY ETHICS DAN SANKSI PAJAK TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK…

This study analyzes the influence of money ethics and tax penalties on taxpayer compliance in Kayuagung City using a quantitative survey approach. Referring to the Theory of Planned Behavior, individual behavior is influenced by intentions based on attitudes, subjective norms, and perceived behavioral control. The results show that money ethics does not significantly affect taxpayer compliance,…

ADAB MUAMALAH MALIYAH PADA PERUSAHAAN DAN NASABAH PROPERTI SYARIAH SEBELUM DA…

Tujuan dari dilakukannya penelitian ini adalah untuk mengetahui bagaimana adab bermuamalah yang sesuai syariat Islam pada perusahaan properti syariah, untuk mengetahui apakah ada perubahan sikap antara pelaku dan nasabah dalam bermuamalah sebelum dan saat pandemi Covid-19, untuk mengetahui pengalaman bermuamalah yang dirasakan oleh pelaku dan nasabah sebelum dan saat Covid-19. Jenis data yang d…

PEMIKIRAN SAYYID QUTB TENTANG AKUNTANSI SYARIAH DALAM TAFSIR ZHILALIL QURAN

The development of sharia accounting in recent years has shown significant progress, particularly in the Sharia financial services sector, which includes Islamic banking, non-bank financial institutions (IKNB), and the Islamic capital market. The growing demand for Islamic accounting necessitates continued research in this field. Therefore, this study aims to explore Sayyid Qutb's thoughts on I…

ANALISIS JUMLAH PENGUSAHA KENA PAJAK DAN INFLASI TERHADAP PENERIMAAN PAJAK PE…

Penelitian ini bertujuan untuk menguji pengaruh jumlah pengusaha kena pajak, dan inflasi terhadap penerimaan pajak pertambahan nilai. Metode yang digunakan pada penelitian ini adalah metode kuantitatif. Teknik pengambilan sampel menggunakan sampling jenuh, yaitu sebanyak 36 pasang data terdiri dari 12 laporan bulanan KPP Palembang Ilir barat dan BPS Kota Palembang periode 2017 – 2019. Analisi…

Akuntansi Sektor Publik: AKUNTANSI KEUANGAN DAERAH

Edition

-

ISBN/ISSN

979-691-213-9

Collation

xiii., 220 hlm.,; ill.; tab; 26 cm

Series Title

-

Call Number

657.48 Hal a

BIMBINGAN BELAJAR AKUNTANSI MANAJEMEN

Edition

-

ISBN/ISSN

979-8170-39-3 UPP

Collation

viii, 243 hlm.; 24 cm

Series Title

-

Call Number

657 Sug b