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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
PENGARUH KUALITAS AUDIT DAN ENVIRONMENT SOCIAL GOVERNANCE TERHADAP NILAI PERU…
This research aims to determine the impact of (1) audit quality (2) environmental social governance on the firm value. The method used in this research is the quantitative method. The population in this study is a companies on the SRI-KEHATI index listed on the Indonesian Stock Exchange in 2018-2022 using purposive sampling method. Data analysis techniques use multiple regression analysis. The …
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- xii, 64 hlm.; ilus.; 29 cm
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- T1386782023
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK KENDARAAN DI ATAS AIR (P…
This research aims to analyze the level of effectiveness and contribution of water vehicle tax (WVT) revenue to the regional original income in the South Sumatra Province. The method employed in this research is a qualitative descriptive method. Both primary and secondary data are used, with the sample consisting of WVT revenue data from 2017 to 2021 and South Sumatra's Regional Original Income…
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- xvii, 64 hlm.; ilus.; 29 cm
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- T1387802023
PENGARUH PEMERIKSAAN PAJAK, SANKSI PERPAJAKAN, SELF ASSESSMENT SYSTEM DAN MOD…
This research aims to discover the effect of (1) Tax Inspections (2) Tax Sanctions (3) Self Assessment System (4) Modernisation of the Tax Administration System in influencing taxpayer compliance. The method used in this research is quantitative method. The population of this study UMKM Palembang city using simple random sampling method with a total of 40 respondents. The research method used w…
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- xviii, 99 hlm.; ilus.; 29 cm
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- T1386752023
PENGARUH PAJAK, LEVERAGE, PROFITABILITAS DAN TUNNELING INCETIVE TERHADAP KEPU…
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh pajak, leverage, profitabilitas dan tunneling incentive terhadap keputusan perusahaan melakukan transfer pricing. Populasi pada penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Penelitian ini merupakan jenis penelitian kuantitatif, dengan teknik pengambilan sampel purposive sampli…
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- xviii, 86 hlm.; Ilus.; 29 cm
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- T1391372024
PENGARUH UKURAN PERUSAHAAN DAN REPUTASI AUDITOR TERHADAP KUALITAS AUDIT (Peru…
Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan dan reputasi auditor terhadap kualitas audit. Sempel penelitian ini adalah perusahaan sektor industri yang terdaftar di Bursa Efek Indonesia tahun 2019-2021. Penelitian ini menggunakan metode deskriptif kuantitatif. Jumlah sampel pada penelitian ini sebanyak 60 sampel yang ditentukan dengan metode purposive sampling. Teknik anali…
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- iii, 61 hlm.; ilus.; 29 cm
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- T1389422024
PENGARUH BIAYA LINGKUNGAN, PENGUNGKAPAN LINGKUNGAN, AUDIT LINGKUNGAN TERHADAP…
This research aims to examine and analyze the influence of environmental costs, environmental disclosure, and environmental audit on financial report performance. The population for this study consists of manufacturing companies in the industrial and chemical sector listed on the Indonesia Stock Exchange from 2020 to 2022. The research is designed as a descriptive study with a quantitative appr…
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- xx, 87 hlm.; Ilus.; 29 cm
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- T1384952024
PENGARUH TEKANAN ANGGARAN WAKTU, INSENTIF KINERJA DAN PENGALAMAN AUDITOR TERH…
PENELITIAN INI BERTUJUAN UNTUK MENGUJI PENGARUH TEKANAN ANGGARAN WAKTU, INSENTIF KINERJA DAN PENGALAMAN AUDITOR TERHADAP AUDIT JUDGEMENT. PENELITIAN INI BERTUJUAN UNTUK MEMPEROLEH BUKTI EMPIRIS MENGENAI PENGARUH TEKANAN ANGGARAN WAKTU, INSENTIF KINERJA DAN PENGALAMAN AUDITOR TERHADAP AUDIT JUDGEMENT. POPULASI DALAM PENELITIAN INI ADALAH AUDITOR YANG BEKERJA PADA KANTOR AKUNTAN PUBLIK WILAYAH SU…
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- xviii, 67 hlm.; Ilus.; 29 cm
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- T1408522024
PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, SALES GROWTH, CAPITAL I…
This research was aimed to measure and determine the effect of profitability, leverage, firm size, sales growth, capital intensity, and institutional ownership on tax avoidance actions of basic industrial and chemical companies listed on IDX. The population of thid research was all basic industrial and chemical companies listed on IDX during the period of 2019-2022. This research sample was obt…
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- xix, 77 hlm.; ilus.; 29 cm
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- T1374582024
PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) MENGGUNAKAN GLOBAL REPORTI…
This research aims to examine the effect of financial performance as proxied by FDR, ROA, and CAR on company value with CSR disclosure using GRI and ISR as moderating variables. This research uses a quantitative approach with the type of data in the form of secondary data. Hypothesis testing in the research used multiple linear analysis techniques and Moderated Regression Analysis (MRA) with SP…
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- xxv, 166 hlm.; ilus.; 29 cm
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- T1374812023
PENGARUH AUDIT FEE, AUDIT ROTATION, DAN AUDIT TENURE TERHADAP KUALITAS AUDIT …
Penelitian ini bertujuan untuk mengatahui pengaruh Audit Fee, Audit Rotation, dan Audit Tenure Terhadap Kualitas Audit. Objek dari penelitian ini adalah perusahaan perbankan di Indonesia pada periode 2017-2021. Teknik pengambilan sampel dipilih melalui metode purposive sampling. Sampel yang diginakan berjumlah 52 perusahaan perbankan di Indonesia dengan total data sampel yang diolah sebanyak 26…
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- vi, 61 hlm.; ilus.; 29 cm
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- T1369882024
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