Penelitian ini menguji pengaruh financial distress, kompleksitas operasi, dan ukuran perusahaan terhadap audit report lag dengan profitabilitas sebagai variabel moderasi pada perusahaan sektor energi yang terdaftar di BEI periode 2021–2023. Sampel penelitian terdiri dari 42 perusahaan dengan total 126 observasi yang dipilih melalui purposive sampling. Analisis dilakukan menggunakan regresi da…
This Research aim to measure and analyze the performance of area finance in Regency of Musi Banyuasin and to know the factors influencing Original Earnings of Area and also how far influence factors PAD of pursuant to effectiveness and efficiency. This research is expected can become the information substance which can explain the degree effect of decentralization, fiscal position and aid of Re…
This research purpose is analyzing influence of the economy growth to Fiscal Decentralization Degrees in Palembang. The analyzed variables are growth of Gross Domestic Product (GDP) with gasoline fixed-price calculated of basic year 1993 as economy growth indicator and Fiscal Decentralization Degrees. The used data type is secondary which source from Badan Pusat Statistik (BPS) South Sumatera d…
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