The aim of this research is to determine the effect of leverage, profitability and company size on company value with sustainability report disclosure as a mediating variable. The population of this research is 69 mining sector companies listed on the Indonesia Stock Exchange (BEI) for the 2021-2023 period. This research is quantitative research using secondary data. This research uses a purpos…
This research aims to find out what factors influence financial inclusion. Economic growth, exchange rate, population density, and age dependency ratio are independent variables for financial inclusion, which is expressed through the financial inclusion index. The data used is secondary data in the form of panel data for 2005-2022. The scope of the research is 7 emerging market countries that a…
Penelitian ini bertujuan untuk menganalisis pengaruh kinerja keuangan dan karakteristik Dewan Pengawas Syariah (DPS) terhadap pengungkapan Islamic Social Reporting (ISR) pada bank umum syariah di Indonesia. Variabel kinerja keuangan yang digunakan meliputi rasio likuiditas dan leverage, sedangkan variabel karakteristik DPS mencakup tingkat pendidikan dan keahlian DPS.Penelitian ini menggunakan …
This study aims to test and analyze the effect of company size, financial distress, and leverage on firm value, with audit report lag as a mediating variable. The population in this study is LQ-45 stock index companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. This research uses quantitative methods using secondary data. This study uses the purposive sampling technique with a s…
Penelitian ini bertujuan untuk menguji penyebab kinerja perusahaan yang di pengaruhi oleh sistem pengendalian manajemen dan ketidakpastian lingkungan dengan budaya organisasi sebagai variabel moderasi pada PT. Pupuk Sriwidjaja. Data primer dalam penelitian ini diperoleh dengan menyebarkan kuesioner kepada karyawan di PT. Pupuk Sriwidjaja dengan sampel yang diolah sebanyak 94 responden dan diana…
This research aims to analyze the influence of liquidity ratio, leverage ratio, activity ratio, market value ratio on profit growth (Empirical study on sub sector companies food and beverage listed on the Indonesian Stock Exchange) for the period 2013-2022. The liquidity ratio is proxied by Current Ratio, leverage ratio proxied by Debt to Equity Ratio, the activity ratio is proxied by Total Ass…
Penelitian ini bertujuan untuk mengetahui dan menguji secara empiris apakah Return On Asset (ROA), Dividend Payout Ratio (DPR), dan Price Earning Ratio (PER) sebagai variabel independen berpengaruh terhadap return saham sebagai variabel dependen pada perusahaan sektor perdagangan di Indonesia. Data penelitian ini berupa data panel dengan menggunakan 183 observasi perusahaan sektor perdagangan s…
This research aims to determine the impact of e-planning, e-budgeting, and e-procurement on the transparency of regional financial management in the Government of Lampung Utara Regency. The research method employed is quantitative. The population for this study consists of the Regional Apparatus Organization of Lampung Utara Regency. Data was collected using purposive sampling, resulting in a t…
This study aims to implement the pre-implementation process of SI APIK at H. Aliaman Textile MSME. Then, an analysis is carried out based on the PIECES approach to see whether the pre-implementation process can meet the accounting information system needs of the MSME. The type of research used is descriptive qualitative. The result of this research is that the pre-implementation process of SI A…
This study aims to empirically examine the effects of Good Corporate Governance (Independent Board of Commissioners, Audit Committee, Institutional Ownership), Growth Opportunity, and Dividend Policy on the value of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period of 2019-2023. The sample was determined using purposive sampling, resulting in a total of 230 …
This research aims to examine the effect of potential bankruptcy, leverage, audit opinion, and profitability on audit report lag. This type of research is quantitative and the data used is secondary data. The population in this research is 75 consumer cyclicals sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The sampling technique in this research used a purpos…
A company based on Islam, with a majority of citizens who are Muslim, so all its activities must follow Islamic teachings. ICSR is used in this research because ICSR is part of the CSR concept, which basically means social responsibility not only towards society but also towards Allah SWT. This research aims to analyze the influence of Islamic Corporate Responsibility, Profitability and Company…
The purpose of this study was to determine the effect of good corporate governance (institutional ownership, managerial ownership, board of commissioners), company size, and company age on the quality of financial statement. This research_ is a type of comparative casual research and the data used are quantitative data. The population in this study are all companies manufacturing listed on the …
This study aims to analyze the application of tax review to Institution X to ensure that its tax obligations are in accordance with tax laws and regulations, as well as to ensure that Institution X is a taxpayer who complies with applicable tax regulations. The data used in this study is secondary data. Secondary data is related to research topics, journals, Regulation of the Minister of Financ…
This report explores the workflow and procedures involved in the budgeting process at the Department of Trade, South Sumatra Province, which plays a vital role in regional financial management. The study was conducted through a two-month internship program, focusing on the stages of planning, preparation, implementation, and evaluation of the budget. The process adheres to the applicable regula…
This study aims to determine the effect of financial inclusion, P2P lending, and Islamic banking financing on the development of MSMEs in Indonesia. The data used in this study are secondary data in the form of time series and cross-section data for the period 2019-2022, obtained from the Financial Services Authority, the Central Statistics Agency, and the Ministry of Cooperatives and SMEs. The…
This research aims to determine and analyze the influence of Operational Cash Flow, Sales Growth and Company Size on the Financial Distress of Hotel, Restaurant and Tourism Sub-Sector Companies for the Period 2017 – 2023 which are Listed on the Indonesian Stock Exchange. The data used in the research is secondary data. The sampling is non-probability with purposive sampling technique . The sa…
Penelitian ini bertujuan untuk mengetahui Perilaku Keuangan Konsumtif Gen - Z Pada Mahasiswa Sarjana Universitas Sriwijaya. Metode yang digunakan dalam penelitan adalah metode kuantitatif. Data yang digunakan dalam penelitian adalah data primer dan data skunder. Teknik pengambilan sampel dalam penelitian adalah simple random sampling. Jumlah sampel pada penelitian sebanyak 114 responden yang me…
Penelitian ini bertujuan untuk mengkaji secara empiris pengaruh kinerja keuangan dan digitalisasi terhadap nilai perusahaan pada perusahaan sektor barang konsumsi. Teknik pengambilan sampel menggunakan teknik purposive sampling dimana 35 perusahaan sektor barang konsumsi yang telah terdaftar di BEI dengan waktu periode pengamatan selama 5 tahun yaitu dari 2018 – 2022 sebagai sampel penelitian…
This study aims to analyze the fraud hexagon theory moderated by an audit committee's expertise in detecting fraudulent financial statements in non-financial companies listed on the Indonesia Stock Exchange in 2020-2022. The total research sample was 100 companies obtained through purposive sampling technique. The statistical method used are multiple linear regression using STATA version 17. Th…
Penelitian ini bertujuan untuk menganalisis pengaruh faktor faktor yang menentukan return saham pada perusahaan farmasi yang terdaftar di Bursa Efek Indonesia. Populasi berjumlah 10 perusahaan dari tahun 2015-2023. Teknik dalam pengambilan sampel yang digunakan menggunakan teknik Purposive Sampling. Dari 10 perusahaan, 9 perusahaan terpilih menjadi sampel. Jenis penelitian ini adalah deskriptif…
ABSTRAK PENGARUH AUDIT TENURE, ROTASI AUDIT, KOMITE AUDIT, UKURAN KAP, DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT (Studi Empiris pada Perusahaan Sektor Keuangan yang terdaftar di Bursa Efek Indonesia Tahun 2020-2022) Oleh: Moh. Ferdiansyah Putra Penelitian ini bertujuan untuk menguji pengaruh audit tenure, rotasi audit, komite audit, ukuran kap, dan ukuran perusahaan terhadap kualitas audit …
This research aims to find out more about entrepreneurial financial management among entrepreneurial students in the Economic Education Study Program, Faculty of Teacher Training and Education, Sriwijaya University. This research uses descriptive quantitative methods. This research uses data collection techniques using questionnaires. The validity of the instrument uses the Product Moment Corre…
This study aims to analyze and compare the effectiveness of two audit environments, namely blockchain-based and non-blockchain audits. The analysis is conducted through four main indicators: transparency, efficiency, security, and operational impact, which reflect the quality and effectiveness of the audit process. Using a descriptive-comparative approach and case-based analysis, this research …
Penelitian ini bertujuan untuk menguji secara empiris pengaruh variabel kompetensi, independensi, dan kepribadian auditor dalam mendeteksi kecurangan laporan keuangan pada auditor eksternal. Penelitian ini menggunakan metode kuesioner atau data primer yang ditujukan kepada semua auditor pada KAP diseluruh Indonesia. Adapun sampel yang didapatkan berjumlah 90 auditor dengan menggunakan metode ce…
Penelitian ini bertujuan untuk menganalisis Pengaruh Fraud Hexagon terhadap Pendeteksian Kecurangan Laporan Keuangan. Pada variabel fraud hexagon menggunakan 6 elemen yaitu tekanan, peluang, rasionalisasi, kemampuan, arogansi, dan kolusi. Data pada penelitian ini menggunakan metode statistik deskriptif kuantitatif berupa data sekunder yang diambil dari laporan keuangan dan laporan tahunan perus…
This study aims to analyze the impact of the "Cinta Bangga Paham Rupiah" (CBP) program on the financial behavior of Bank Indonesia scholarship recipients at Sriwijaya University. CBP is an educational initiative by Bank Indonesia designed to raise public awareness of the Rupiah's importance as a symbol of national sovereignty and its role in maintaining economic stability. This research employs…
This research aims to examine the audit results of Indonesian Audit Board (BPK) which are studied in this research in the form of audit opinions, audit findings and follow-up audit recommendations. Meanwhile, the characteristics of regional government studied consist of legislative size, independence ratio, and regional government organization. This research uses a sample of 34 provinces in Ind…
This research aims to determine the influence of perceived usefulness and perceived ease of use on the decision of students at the Faculty of Economics, Sriwijaya University, to use the GoPay e-wallet. The research method used is quantitative. The data used in this study are primary and secondary data. The sampling technique used is a non-probability sampling with a purposive sampling method wi…
The study aims to determine the influence of financial Literacy and Financial Behaviour of Herding and Loss Aversion on gold investment decision in customer of Bank Syariah Indonesia in Simpang Patal Palembang City. The population in this study is customers who registered in BSI gold investment products with in 100 sample respondents. Sampling in this study used purposive sampling method with n…