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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
PENGARUH MANAJEMEN LABA DAN TAX PLANNING TERHADAP PAJAK PENGHASILAN BADAN TER…
Penelitian ini bertujuan untuk menguji pengaruh Manajemen Laba, dan Tax Planning terhadap Pajak Penghasilan Badan Terutang yang terdaftar di Bursa Efek Indonesia tahun 2018-2023. Penelitian ini menggunakan metode kuantitatif dengan pendekatan deskriptif. Populasi yang digunakan sebanyak 47 perusahaan, Penelitian ini menggunakan teknik purposive sampling berdasarkan kriteria yang telah ditentuka…
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- xix, 69 hlm.; ilus.; 29 cm
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- T1370152024
PENGARUH ENVIRONMENTAL SOCIAL GOVERNANCE, DAN LEVERAGE TERHADAP NILAI PERUSAH…
This research aims to analyze the influence of environmental social governance and leverage on the firm value with tax avoidance as intervening variable. The sample selection follows a purposive sampling method, with a total of 29 manufacturing companies. Data analysis on this study is using Panel data regression analysis and path analysis with EViews version 13. The findings of this research i…
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- xvii, 91 hlm.; ilus.; 29 cm
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- T1392132024
PENGARUH KUALITAS AUDIT INTERNAL, PENGENDALIAN INTERNAL, DAN BUDAYA ORGANISAS…
This research aims to measure the influence and analyze whether the quality of internal audit, internal controls, and organizational culture have an impact on the implementation of Good Corporate Governance in hospitals in the city of Palembang. This study is a quantitative research. The research data consists of primary data in the form of questionnaires distributed directly to the respondents…
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- xviii, 119 hlm.; ilus.; 29 cm
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- T1300952024
PENGARUH FINANCIAL DISTRESS, PROFITABILITAS, LEVERAGE, DAN CAPITAL INTENSITY …
This research was aimed to measure and determine the influence of financial distress, profitability, leverage, and capital intensity on tax avoidance actions of mining sector companies listed on the Indonesia Stock Exchange. The population of this research was all mining sector companies listed on the Indonesia Stock Exchange during the period of 2018-2022. This research sample was obtained usi…
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- xviii, 67 hlm.; ilus.; 29 cm
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- T1374522024
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MAKANAN DAN …
This study aims to test and analyze the effect of profitability, debt policy, dividend policy, investment decisions, company size and liquidity on firm value. The research method uses quantitative methods with secondary data. The research sample was 10 companies obtained through purposive sampling technique. The data analysis technique uses multiple linear regression tests using SPSS 25. The re…
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- xii, 71 hlm.; Ilus.; 29 cm
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- T1410682024
PENGARUH FINANCIAL DISTRESS, LEVERAGE, LIKUIDITAS, DAN PROFITABILITAS TERHADA…
Penelitian ini bertujuan untuk mengetahui pengaruh financial distress, leverage, likuiditas, dan profitabilitas terhadap opini audit going concern pada Perusahaan real estate dan properti yang terdaftar di BEI pada periode tahun 2019-2022. Teori yang digunakan pada penelitian ini adalah teori agensi dan teori sinyal. Penelitian ini menggunakan metode penelitian kuantitatif. Populasi penelitian …
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- xvi, 50 hlm.; Ilus.; 29 cm
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- T1408652024
ENGARUH KUALITAS AUDIT, AUDIT REPORT LAG, FINANCIAL DISTRESS, DAN CEO FINANCI…
This research aims to determine the effect of audit quality, audit report lag, financial distress and CEO financial expertise on the integrity of financial reports in banking subsector companies listed on the Indonesian stock exchange in 2020-2022. The method used in this research is a quantitative method. The population used in this research is banking subsector companies for the 2020-2022 per…
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- xxii, 78 hlm.; ilus.; 29 cm
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- T1381502024
PENGARUH PENGUNGKAPAN EMISI KARBON, KINERJA LINGKUNGAN DAN KOMITE AUDIT TERHA…
This study aims to empirically examine the effect of carbon emissions disclosure, environmental performance and audit committees on firm value. The environmental factors observed include disclosure of carbon emissions and environmental performance, while the company's internal factors are the audit committee. The population in this study consists of non-financial companies listed on the Indones…
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- xviii, 69 hlm.; ilus.;29 cm
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- T1385722024
PENERAPAN SUSTAINABILITY BALANCED SCORECARD SEBAGAI PENILAIAN KINERJA LINGKUN…
The aim of measuring environmental performance is to determine the effectiveness of the company's environmental management strategy. The balanced scorecard (BSC) method was modified into a sustainability balanced scorecard (SBSC) by adding environmental indicators to the four BSC perspectives to obtain environmental performance information. This research includes quantitative descriptive resear…
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- xvii, 66 hlm.; ilus.; 29 cm
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- T1388972023
PENGARUH UKURAN PERUSAHAAN, DEBT TO EQUITY RATIO, DAN OPINI AUDIT TERHADAP LA…
This study aims to test the influence of company size, debt to equity ratio, and audit opinion on the length of time for audit completion in banking companies listed on Indonesia Stock Exchange in 2019-2022. Samples selected using the purposive sampling technique were obtained as many as 140 samples. The results of the study showed that the size of the company, and the opinion of the audit affe…
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- xvii, 55 hlm.; ilus.; 29 cm
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- T1391822024
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