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…
This study analyzes the adoption of P2P lending fintech from technological, financial, and behavioral perspectives using the UTAUT framework, with Digital Financial Literacy (DFL) as a moderating variable. Financial aspects such as price value, risk, return, and cost are also examined. The research employs a quantitative approach with Structural Equation Modeling (SEM), involving 400 active P2P…
Penelitian ini bertujuan untuk menguji pengaruh kualitas audit, keterlambatan audit, integritas laporan keuangan, dan laporan mutasi terhadap nilai perusahaan pada perusahaan manufaktur sub-sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Periode penelitian yang dilakukan dari tahun 2020 hingga 2023. Jumlah …
This study aims to examine the effect of tunneling incentive, intangible assets, and exchange rates on transfer pricing. The objects of this study are non-cyclical sub-consumer companies listed on the Indonesia Stock Exchange for the 2019-2024 period. The purposive sampling method was used in determining the sample and the sample for this study was 18 companies with a total of 129 observations.…
This study aims to analyze the effect of managerial agency costs, revenue volatility, liquidity, and leverage on financial distress in energy sector companies. The research showed that there are fluctuations in revenue in energy sector companies in the last five years. The population in this study are energy sector companies listed on the Indonesia Stock Exchange for the period 2021-2023. The s…
This study aims to analyze the effect of liquidity, leverage and profitability on company value in mining sector companies. The sampling technique used in this study is a purposive sampling technique with a sample of 55 companies. The data of this research was obtained using the documentation study technique, where the data was obtained from the annual reports and financial statements of mining…
This study aims to empirically examine the effect of governance mechanisms, profitability, and company size on financial reporting quality. The object of this research is banking sector companies listed on the Indonesia Stock Exchange from 2019 to 2023. This study employs a quantitative method using secondary data and involves 44 companies as the sample. Data analysis is conducted using multipl…
This research was conducted to empirically examine the influence of the proportion of independent commissioners, the size of the board of commissioners, institutional ownership, tax avoidance, and firm size on cash holding. The data used in this research are secondary data obtained from the financial or annual reports of 32 firms listed on the Indonesia Stock Exchange from 2014 to 2023. Based o…
This study aims to explore the impact of innovation, intangible assets, and intellectual capital on the financial performance of companies. The population used in this research consists of banking companies listed on the Indonesia Stock Exchange during the period 2021–2023. Agency theory is employed to explain the variable of innovation, while the Resource-Based View (RBV) theory is used to e…
Sistem SAMSAT bertujuan memudahkan pemilik kendaraan bermotor membayar pajak kendaraan bermotor sesuai peraturan. Pada 2022, Pendapatan Asli Daerah (PAD) Sumatera Selatan mencapai Rp 4.930.955.849,52, namun di wilayah SAMSAT Palembang 1 terdapat tunggakan pajak sebesar Rp 480.651.500,00, yang berdampak negatif pada PAD Sumatera Selatan. Untuk mengatasi hal ini, program SAMSAT Door to Door terus…
Pemindahan ibu kota negara (IKN) merupakan sebuzh kebijakan pemerintahan Indonesia yang menggunakan APBN sebagai salah satu anggaran yang digunakan. Penganggaran APBN menjadi sebuah hal yang penting untuk diperhatikan dalam mengsukseskan kebijakan pemindahan Ibu Kota Negara (IKN) sebagai suatu kebijakan prioritas yang ada di APBN. Tujuan penclitian ini adalah untuk mengetahui bagaimana pengangg…