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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
PENGARUH PROFITABILITAS, PERTUMBUHAN PENJUALAN, UKURAN PERUSAHAAN, LEVERAGE, …
This study aims to examine and analyze the effect of profitability, sales growth, size company,leverage,and transfer pricing on tax avoidance. The population in this study are mining 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 with a total sample of 18 companies for 3 yea…
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- xvii, 70 hlm.; Ilus.; 29 cm
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- T1384652023
PENERAPAN TAX REVIEW ATAS PAJAK PENGHASILAN TENAGA KESEHATAN (STUDI KASUS PAD…
This research aims to determine the calculation of Income Tax and find out the results of the tax review of Income Tax for Health Workers at L Clinic. The object of this research is L Clinic. This research uses secondary data. The research method used is a descriptive qualitative method. Data analysis was carried out using descriptive analysis methods which aim to explain a phenomenon that occu…
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- xix, 79 hlm.; ilus.; 29 cm
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- T1390172024
PENGARUH GREEN ACCOUNTING, ENVIRONMENTAL PERFORMANCE, DAN CORPORATE SOCIAL RE…
This research aims to empirically examine whether Green Accounting, Environmental Performance, and Corporate Social Responsibility (CSR) have a significant influence on Profitability in Healthcare Companies. The underlying theories for this research consist of two theories, namely Legitimacy Theory and Stakeholder Theory. The data used in this study are secondary data sourced from the Indonesia…
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- xvii, 87 hlm.; ilus.; 29 cm
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- T1376942024
STUDI KOMPARATIF AUDIT TENURE, KEPEMILIKAN PUBLIK, FINANCIAL DISTRESS, AUDIT …
his study aims to analyze the effect of Audit Tenure, Public Ownership, Financial Disress, Audit Delay and Audit Committee on Auditor Switching Before and After the Covid 19 Pandemic Basic Industry and Chemical Sectors Registered on the IDX for the 2018-2021 period. Auditor Switching is auditor turnover as measured using a dummy variable, coded (1) if the company does auditor switching and code…
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- xv, 60 hlm.; ilus.; 29 cm
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- T1375742023
PENGARUH IMPLEMENTASI BIG DATA ANALYTICS, UKURAN KANTOR AKUNTAN PUBLIK DAN OP…
This research aims to examine the effect of impelentation of big data analytics, the size of the public accounting firm and audit opinion on audit delays in banking, telecommunications and transportation sub-sector companies listed on the Indonesia Stock Exchange for the period 2016 - 2021. The type of data used in this research is secondary data obtained from the company website or the Indones…
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- xvii, 67 hlm.; Ilus.; 29 cm
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- T1373862024
PENGARUH FINANCIAL STABILITY, FINANCIAL LEVERAGE, FINANCIAL TARGETS, RATIONAL…
This study aims to examine the effect of financial stability, financial leverage, financial targets and rationalization of fraudulent financial statement. The population used in this study is banking companies listed on the indonesia stock exchange in 2017-2022. Sampling using purposive sampling method based on certain criteria. The number of companies sampled was 33 companies. The type of data…
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- xviii, 55 hlm.; ilus.; 29 cm
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- T1370522024
ANALISIS PENGARUH REFORMASI ADMINISTRASI PAJAK DAN KUALITAS PELAYANAN FISKUS …
This study aims to determine the effect of tax administration reform and the quality of tax authorities services on individual taxpayer compliance level at The Primary Tax Service (KPP) Pratama Palembang ilir Barat. This research method uses the type of quantitative research. The sampling technique in this study was a purposive sampling with non probability sampling method. The sample in this s…
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- xv, 61 hlm.; ilus.; 29 cm
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- T1382732024
PENGARUH FINANCIAL DISTRESS, OPINI AUDIT, DAN PROFITABILITAS TERHADAP AUDIT R…
Audit report lag is the time lag between the company's closing year report and the auditor's completion schedule for the audited financial report. This research is a type of quantitative research with the purpose to finding out the influence of Financial Distress, Audit Opinion and Profitability on Audit Report Lag. Sample used in this research is State Owned Companies listed on the Indonesian …
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- xix, 53 hhlm ilus.; 29 cm
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- T1371162024
PENGARUH PENERAPAN PERATURAN PEMERINTAH NOMOR 23 TAHUN 2018 TERHADAP TINGKAT …
Taxpayer compliance is a condition in which taxpayers are willing to cover their tax obligations based on the provisions of the applicable law without doing things like checking, investigating carefully, warning or threatening or applying legal or administrative sanctions. This research aims to analyze the influence of the independent variable, namely Government Regulation Number 23 of 2018, on…
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- xvi, 70 hlm.; ilus.; 29 cm
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- T1390442024
PENGARUH DIVERSITAS USIA, GENDER DAN LATAR BELAKANG PENDIDIKAN DEWAN KOMISARI…
This research aims to empirically examine the effect of age, gender, and educational background diversity of board of commissioners on company value, and examines whether the size of the company acts as a moderator, either strengthening or weakening these relationships. This research also includes a control variable, namely the reputation of the Public Accounting Firm (KAP). The type of data us…
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- xviii, 99 hlm.; ilus.; 29 cm
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- T1392232024
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