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…
This study aims to empirically test and analyze the influence of cash holding, corporate governance proxied by board size and board gender diversity, and environmental performance on firm value moderated by firm size. Manufacturing companies in the consumer goods industry sector in 2018 – 2023 are the objects of this research. Through the purposive sampling method, a sample of 22 companies wa…
Fraud in financial reporting is a phenomenon that continues to occur even though there are laws to overcome it. The measurement of financial statement fraud in this study was using the Beneish M-Score method. This study aims to analyze the influence of audit tenure, audit committee independence, and auditor switching on the detection of financial reporting fraud of insurance companies on the In…
Penelitian ini mengkaji pengaruh pengungkapan Environmental, Social, and Governance (ESG) terhadap kinerja keuangan perusahaan pada sektor bahan dasar dan energi yang terdaftar di Bursa Efek Indonesia selama periode 2021-2024, dengan mempertimbangkan gender CEO sebagai variabel moderasi. Tujuan utama penelitian adalah untuk memahami dampak transparansi dan komitmen perusahaan terhadap aspek keb…
ABSTRACT This research aims to determine and analyze the implementation of the Regional Government Information System (SIPD) in the Finance Section of the Palembang City Regional Secretariat. This research is based on the Minister of Home Affairs Regulation Number 70 of 2019 concerning Local Government Information System. The theory used in this research is e-government theory which states that…
This research aims to examine the influence of audit quality, company complexity, client profitability and size of public accounting firm on audit fees. This type of research is quantitative in nature and the data used is secondary data. The population in this study is 43 manufacturing companies listed on the Indonesia Stock Exchange in 2017-2022. The sampling technique in this research used a …
This research aims to examine the influence of audit quality, company complexity, client profitability and size of public accounting firm on audit fees. This type of research is quantitative in nature and the data used is secondary data. The population in this study is 43 manufacturing companies listed on the Indonesia Stock Exchange in 2017-2022. The sampling technique in this research used a …
Pencucian uang di Indonesia menjadi salah satu kejahatan yang paling banyak dilakukan dalam berbagai tindak pidana. Pencucian uang dapat berupa pemindahan saldo ke akun bank lain, mengalihkan dengan membelanjakannya pada bentuk barang, menghibahkan ke aset lain, menukarkannya dengan mata uang lain, dan masih banyak bentuk lainnya. Pejabat di Indonesia menjadi salah satu pelaku kejahatan yang pa…
This study examines the influence of Corporate Social Responsibility (CSR) on the financial performance of companies listed consistently in the IDX30 index from 2019 to 2023. Financial performance is measured using Return on Assets (ROA) and Return on Equity (ROE). A quantitative approach is employed through linear regression analysis. The findings reveal that CSR does not have a significant ef…
This study aims to examine the effect of board characteristics on accounting conservatism. The subjects of this study were non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The study used a purposive sampling method, with a sample size of 198 companies over a three-year period, resulting in a total of 594 observations. The independent variables were board i…
This study aims to examine the effect of Environmental Social Governance Score and Capital Structure on Firm Value with Firm Size as a moderating variable, an empirical study of non-financial companies listed on the Indonesia Stock Exchange. The data used in this study are secondary data for the 2019-2023 period obtained from the Indonesia Stock Exchange and the London Stock Exchange Group. Thi…
Penelitian ini bertujuan untuk mengetahui bagaimana penyusunan laporan keuangan berbasis Standar Akuntansi Keuangan Entitas tanpa Akuntabilitas Publik (SAK ETAP) pada usaha mikro, kecil dan menengah (UMKM) songket di Ilir Barat Permai Palembang dan mengetahui kendala yang dihadapi UMKM songket dalam menyusun laporan keuangan berbasis SAK ETAP. Penelitian ini merupakan studi kasus dengan ob…
The Education Development Contribution (SPP) payment system at SMA Negeri 2 Sungai Lilin currently uses a manual system for recording and managing student tuition payments. This method is considered inefficient due to the risk of recording errors, processing delays, and the lack of a centralized system to facilitate payment data tracking. This research was conducted to design a website-based tu…
This study is to assess the company's ability to seek profit and measure the company's effectiveness in using its assets. This researcher uses secondary data, namely the financial statements of PT Kilang Pertamina Internasional for 2021- 2023. Profitability ratios which include calculations of gross profit margin, net profit margin, return on investment (ROI), and return on equity (ROE). In the…
Effective and well-documented data management plays a critical role in supporting the operational activities of PT Kilang Pertamina International, particularly at Refinery Unit III Plaju, in the context of polytam product sales. This study aims to analyze the procedures for managing polytam-related data within the finance department, encompassing the stages of goods requests by vendors, submiss…
This study aims to determine how the quality of human resources, the internal control system, and the use of information technology affect the effectiveness of the implementation of the village financial system (SISKEUDES) in Muara Enim district. This study uses primary data with data collection methods, namely online surveys. The sample selection technique in this study used purposive sampling…
Penelitian ini bertujuan untuk menentukan pengaruh Zakat Performance Rasio, Islamic Sosial Reporting, dan Kinerja Keuangan terhadap Kinerja Maqashid Syariah di bank-bank Islam di Indonesia selama periode 2021-2024, dengan Islamic corporate Govarnance sebagai variabel moderator antara variabel-variabel tersebut.Dengan menggunakan metode purposive sampling, jumlah sampel penelitian ini sebanyak 1…