This study aims to determine the effectiveness of the role of village offiials in the accountability of village funds Pinang Belarik Ujanmas District Muara Enim Regency. The purpose of this study was to assess the effectiveness of the role oof village officials in the village financial system in realizing the transparency and accountability of the financial statements of the Pinang Belarik Vill…
This study aims to examine the effect of audit quality, audit committee, asymmetric information, profitability, and financial distress on earnings management. The population used in this study are State-Owned Companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. Sample collection using purposive sampling method from 22 sample companies with a total of 66 observation data. The typ…
Penelitian ini memiliki tujuan untuk menguji secara empiris serta menganalisis pengaruh penghindaran pajak terhadap cost of debt dan juga menguji pengaruh kepemilikan institusional dalam memoderasi hubungan antara penghindaran pajak terhadap cost of debt pada perusahaan infrastruktur yang terdaftar di Bursa Efek Indonesia tahun 2019-2022. Penetapan sampel yang digunakan ialah purposive sampling…
This study aims to examine the effect of audit fees, KAP size, and audit rotation on audit quality with the audit committee as a moderating variable in financial sector companies listed on the IDX in 2019–2022. The method used is a quantitative method with secondary data types. The sampling technique used purposive sampling, with a research sample of 40 companies or a total of 160 observation…
Tax aggressiveness is an action to reduce taxable income through tax planning both legally and illegally in order to reduce the tax burden. This research is a type of quantitative research with the aim of finding out the influence of Financial Distress, Political Connections, and Gender Diversity on Tax Aggressiveness. The population used in this research is State-Owned Enterprises (BUMN) liste…
This study aims to determine the factors causing the failure to achieve the target of Rural and Urban Land and Building Tax revenue in South Ogan Komering Ulu Regency, and to determine the efforts of the Regional Government in optimizing the realization of Rural and Urban Land and Building Tax revenue in South Ogan Komering Ulu Regency. The object of this study is South Ogan Komering Ulu Regenc…
This research aims to examine the influence of Good Corporate Governance on the disclosure of Corporate Social Responsibility with government regulations as a moderating variable in food and beverages companies listed on the IDX for the 2018-2022 period. Based on the purposive sampling method, a sample of 19 companies was produced with 76 observations with data sources coming from annual report…
Tax aggressiveness is an act of tax planning that is deliberately carried out by companies to minimize taxable income, aim to reduce tax obligation. The purpose of this study was to examine the effect of transfer pricing, foreign ownership, institutional ownership, and political connections on tax aggressiveness. Tax aggressiveness is measured using the Cash Effective Tax Rate (CETR) method. Th…
This study aims to examine the effect of political connections, audit risk, and foreign ownership on audit fees. The object of research is non-financial companies listed on the IDX for the 2019-2022 period. By using the purposive sampling method, the number of samples in this study was 124 companies with a total of 496 observations. This study uses a quantitative approach with the type of data …
This study aims to test and analyze the Effect of Pressure, Opportunity, Competence, Rationalization, Arrogance, and Collusion on Fraudulent Procurement of Goods and Services with Organisational Ethical Culture as a Moderating Variable (Study at Muara Enim Regency Regional Apparatus Organization). This study uses primary data with data collection techniques in the form of a questionnaire. Based…
Akuntansi adalah sebuah aktivitas jasa, di mana fungsinya adalah memberikan informasi kuantitatif, terutama informasi mengenai posisi keuangan dan hasil kinerja operasional perusahaan, yang dimaksudkan berguna dalam pengambilan keputusan ekonomi.rnbuku ini sangat tepat untuk dibaca atau dimiliki sebagai referensi bagi para mahasiswa yang ada di program studi akuntansi dan manajemen. buku ini ju…
This study aims to examine the influence of taxpayer knowledge, tax socialization, taxpayer awareness and the application of the national digital samsat application on taxpayer compliance in paying motor vehicle taxes in Palembang City. The population in this study is all motor vehicle taxpayers in Palembang City. This type of research is descriptive and quantitative. Quantitative descriptive r…