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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
PENGARUH SISTEM PENGENDALIAN INTERNAL DAN WHISTLEBLOWING SYSTEM TERHADAP PENC…
The purpose of this study was to empirically test the phenomenon / evaluate the effect of Internal Control and Whistleblowing System on Fraud Prevention in Village Fund Management in Regional Village Devices of Ogan Ilir Regency. The samapel size taken was 60 respondents related to the use of village funds. The sampling technique was purposive sampling, where the respondents taken were some of …
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- xv, 76 hlm.; ilus.; 29 cm
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- T1389822024
PENGARUH MOTIVES, CAPABILITY, DAN POSSIBILITY TERHADAP FRAUDULENT FINANCIAL S…
This research aims to determine the influence of motives, capability, and possibility on fraudulent financial statements in manufacturing companies in the consumer goods industry listed on the Indonesian Stock Exchange for the period 2018 - 2022. This is a quantitative research study. The research data are secondary data obtained from the financial reports of manufacturing companies in the cons…
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- vi, 55 hlm.; ilus.; 29 cm
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- T1392372023
PENGARUH VARIABEL KEUANGAN ISLAM DAN VARIABEL MAKROEKONOMI TERHADAP JAKARTA I…
This research aims to determine the influence of Islamic economic variables and macroeconomic variables (exchange rates, gold prices and oil prices) on the Jakarta Islamic Index in Indonesia 2002-2021. The data used is time series secondary data with 20 years of observations for the 2002-2021 period sourced from the Otoritas Jasa Keuangan (OJK), Bank Indonesia (BI), Goldprices, and Economictrad…
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- xv, 66 hlm.; ilus.; 29 cm
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- T1382572023
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS, DAN PERTUMBUHAN PENJUAL…
Indonesia is estimated to experience losses due to tax avoidance of IDR 68 Trillion in 2020. This study aims to determine the effect of company size, leverage, profitability, and sales growth on tax avoidance in sub-sector and automotive companies listed on the Indonesia Stock Exchange in 2018-2022. This study uses agency theory, namely the relationship or bond between the principal and the age…
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- xix, 67 hlm.; ilus.; 29 cm
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- T1390182024
PERAN INSPEKTORAT SEBAGAI AUDITOR INTERNAL PADA DINAS PENDIDIKAN DAN KEBUDAYA…
Penelitian ini bertujuan mengetahui dan menganalisis peran auditor internal di Inspektorat Daerah Kabupaten Ogan Komering Ulu Timur sebagai pengawas, konsultan, dan katalisator secara kualitatif. Jenis data yang digunakan pada penelitian ini adalah data primer berupa hasil wawancara dengan narasumber yang telah ditetapkan berdasarkan kriteria tertentu. Populasi penelitian adalah Satuan Kerja Pe…
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- xvii, 91 hlm.; ilus.; 29 cm
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- T1392652024
PENGARUH CAPITAL INTENSITY, LEVERAGE, PROFITABILITAS, UKURAN PERUSAHAAN DAN K…
THIS RESEARCH AIMS TO TEST AND DETERMINE THE INFLUENCE OF CAPITAL INTENSITY, LEVERAGE, PROFITABILITY, COMPANY SIZE AND MANAGERIAL OWNERSHIP ON TAX AGGRESSIVENESS IN BANKING SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE. THE POPULATION OF THIS RESEARCH IS ALL BANKING SECTOR COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE DURING THE 2019-2022 PERIOD. THE SAMPLE FOR THIS RESEARCH WAS O…
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- xviii, 67 hlm.; ilus.;29 cm
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- T1387012024
ANALISIS KOMPARASI KINERJA KEUANGAN BANK SYARIAH DI ASEAN DAN TIMUR TENGAH DE…
This research aims to compare the financial performance of sharia commercial banks in ASEAN and Middle East countries based on the maqashid sharia index approach. Where the financial performance of a bank reflects the bank's financial position in collecting and accumulating funds within a certain period of time. The maqashid sharia index is an analytical tool to determine the performance of sha…
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- xx, 102 hlm.; ilus.; 29 cm
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- T1390462024
PENGARUH FINANCIAL STABILITY, EXTERNAL PRESSURE, INEFFECTIVE MONITORING, CHAN…
This study aims to examine the effect of financial stability, external pressure, ineffective monitoring, change in auditor, and change in director on financial statement fraud. The population used in this study are financial sector companies listed on the Indonesia Stock Exchange (BEI) for the 2020-2022 period. The sample was determined using a purposive sampling technique which resulted in a t…
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- xviii,110 hlm.; ilus.; 29 cm
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- T1384892024
PENGARUH PENERAPAN RASIO KEUANGAN DAN GREEN ACCOUNTING TERHADAP KINERJA KEUAN…
Manufacturing companies as the most strategic land to get high returns in investing (Ministry of Industry, 2021). Investment in manufacturing companies has the potential to provide stable and long-term returns, because until now manufacturing companies are still the winners from their contribution to GDP in Indonesia (Marwah, 2023). This study aints to determine and analyze the effect of financ…
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- xviii,98 hlm.; ilus.; 29 cm
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- T1384782024
PENGELOLAAN KINERJA SEKOLAH ISLAM TERPADU: STUDI KASUS SEKOLAH ISLAM TERPADU …
The Integrated Islamic School is a combination of the development of Islamic education and science and technology which is based on the enthusiasm of the educational initiators in re-enacting the idealistic Islamic era. Integrated Islamic Schools are the answer to the separation of educational segments that arise in society. Location: The Research was carried out at SD IT Darussalam, SD IT Fath…
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- xiii, 104 hlm.; ilus.; 29 cm
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- T1390582024
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