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This study aims to empirically analyze the influence of Independence, Role Stressors, Job Burnout, and Supervisor Support on auditor performance. The population of this study consists of auditors working at the Audit Board of the Republic of Indonesia (BPK) Representative Office of South Sumatra Province. The sample size of this study is 35 auditors, selected using purposive sampling technique.…
This research aims to examine the influence of taxpayer attitudes towards the electronic taxation system on mandatory compliance with the adoption of the electronic taxation system as a mediating variable. The object of this research is individual taxpayers at KP2KP Pagaralam and KPP Pratama Palembang Ilir Timur in 2022. This research is a type of quantitative research using primary data in the…
This reasearch purpose to examine the influance of variabel fraud pentagon that contain by pressures, opportunity, rationalzation, capability and arrogance on financial statement fraud uses fraud score. This reasearch uses quantitative method. By using purposive sampling this reasearch contain by 17 companies during five year result 85 sampel. The statistic method is multiple linier regression …
This research aims to discover the effect of (1) managerial ownership (2) institutional ownership (3) independent commissioner (4) corporate social responsibility (5) debt to equity ratio (6) return on assets on companies value. The method used in this research is a quantitative method. The research population are consumer goods industrial sector companies in the food and beverage subsector lis…
High quality cardiopulmonary resuscitation measures are still low, while high quality cardiopulmonary resuscitation measures are emergency measures that are important for nurses to know. This study aims to determine the level of nurses’ knowledge about high quality cardiopulmonary resuscitation at Pusri Hospital, Palembang City. This research used a descriptive study knowladge levels with a t…
This research aims to analyze the influence of leverage, transfer pricing, capital intensity, inventory intensity on tax aggressiveness. The type of data in this research is secondary data in the form of annual financial reports. The population in this study are basic materials sector companies listed on the Indonesia Stock Exchange (BEI) in 2019-2022. Sampling was taken using a purposive sampl…
This study aims to examine the influence of Leverage, Capital Intensity, and Inventory Intensity on Tax Avoidance in miscellaneous industry sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2022. The independent variables in this study are Leverage (X1), Capital Intensity (X2), and Inventory Intensity (X3), while the dependent variable is Tax Avoidance (Y). The…
Penelitian ini bertujuan untuk menganalisis pengaruh pajak daerah dan retribusi daerah terhadap kinerja keuangan daerah, serta menguji peran Dana Alokasi Umum sebagai variabel moderasi pada empat kabupaten di wilayah Suku Komering, yaitu OKU, OKU Timur, OKU Selatan, dan OKI, selama periode 2015-2024. Metode yang digunakan dalam penelitian ini adalah pendekatan kuantitatif dengan menggunakan dat…
This study aims to examine the effect of investment performance, cash turnover, and firm value on financial performance, with Islamic Good Corporate Governance (ICG) as a moderating variable. The object of this research is energy sector companies listed on the ISSI for the period 2020–2024. Using a purposive sampling method, the study obtained a sample of 17 companies with a total of 85 obser…
This study explores the payroll mechanism for employees at the Palembang City Health Office, particularly in the context of implementing accounting information systems in the public sector. The payroll process is generally structured, starting from the collection of required documents, data entry, and ending with the disbursement of salaries directly into each employee’s bank account. However…
This study aims to analyze the accountability procedures for Petty Cash (Uang Persediaan UP) and Additional Petty Cash (Jambahan Uang Persediaan TUP) at the Representative Office of the Financial and Development Supervisory Agency (BPKP) of South Sumatra Province, based on Ministry of Finance Regulations (PMK) No. 210/PMK.05/2022 and 182/PMK.05/2022. The methods used include document studies, i…
This study analyzes the influence of Independent Board of Commissioners, Profitability, Leverage, Environmental Social Governance, Audit Committee, and Capital Intensity on tax avoidance in service sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. Using multiple linear regression on 105 observations from 21 companies, the results show that the Independ…
This study examines the effect of Sales Growth and Environmental Social Governance (ESG) on Company Value, with Tax Avoidance as an intervening variable. The sample consists of 54 non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Data was obtained from the Indonesia Stock Exchange and Refinitiv Workspace, then analyzed using Path Analysis with the assistanc…
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This study aims to examine the effect of earnings management, managerial ownership and profitability on tax aggressiveness with independent commissioners as moderating variables. The type of data used is secondary data obtained from the Indonesia Stock Exchange (IDX). The population of this study is energy sector companies for the period 2021-2024, and the sampling technique uses purposive samp…
This study aims to analyze and assess the compliance of the implementation of the internal control system for drug inventory at the Pharmacy Installation of the Health Office of Ogan Komering Ilir District (IFK OKI). This research employs a qualitative method with a case study approach. The analysis refers to the five components of COSO (Committee of Sponsoring Organizations of the Treadway Com…
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh corporate social responsibility, leverage, capital intensity, profitabilitas terhadap agresivitas pajak pada perusahaan sub sektor pertambangan logam dan mineral yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2023. Agresivitas pajak diukur dengan menggunakan metode Effective Tax Rate (ETR). Populasi dalam penelitian ini…
Penelitian ini bertujuan untuk menguji pengaruh kepatuhan wajib pajak, pemeriksaan pajak dan jumlah wajib pajak terhadap penerimaan pajak penghasilan orang pribadi melalui studi pada KPP Pratama Palembang Ilir Timur. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan data sekunder. Populasi yang digunakan dalam penelitian ini adalah KPP Pratama Palembang Ilir Timur peri…