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…
Penelitian tersebut merupakan salah – satu cara untuk mengetahui perhitungan persentase rasio likuiditas dan rasio solvabilitas, penelitian tersebut menggunakan data sekunder yaitu laporan keuangan PT KPI tahun 2019 – 2023. Rasio likuiditas menurut perhitungan, tahun 2019 – 2023 mengalami fluktuasi. Quick ratio tahun 2019 – 2023 mengalami fluktuasi. Begitupun, cash ratio tahun 2019 – …
Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh capital adequacy ratio (CAR), product asset quality (KAP), return on asset (ROA), net profit margin (NPM), financing to deposit ratio (FDR) terhadap dividen payout ratio (DPR) perbankan di negara-negara ASEAN tahun 2014-2023. Populasi penelitian ini adalah perusahaan perbankan yang terdaftar dan beroperasi di ASEAN, sedangkan s…
This study aims to analyze the effect of financial distress, audit opinion, key audit matters, and company characteristics on audit delay in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2022. The company characteristics variables include firm size and operational complexity. The data used in this study is secondary data obtained from annual and fina…
This study aims to examine the effect of financial performance, debt policy, and sustainability reports on firm value. The research focuses on companies listed in the LQ45 index for the period 2021–2023. The sampling technique used is purposive sampling, resulting in a sample of 27 companies. Data analysis was conducted using Eviews version 12 software, employing descriptive statistics and pa…
This study aims to examine the influence of leverage, regional financial dependency, regional wealth level, and budget financing surplus (SILPA) on the financial performance of local governments in regencies/cities of South Sumatra Province during the 2020-2023 period. Employing a quantitative approach, secondary data were obtained from local government financial reports available in each Regio…
This study aims to examine the effect of internal auditor financial expertise, internal control effectiveness, and whistleblowing system on the number of fraud. This research focuses on state-owned companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2023 period. The sampling technique applied using purposive sampling was 22 companies. Data analysis was assisted by Eviews vers…
This study examines the influence of audit committee characteristics on audit report lag (ARL) and its differences during and after the COVID-19 pandemic in mining companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The research employs a quantitative approach using secondary data sourced from annual and financial reports. The population consists of mining companies listed…
This study aims to analyze the daily inventory calculation procedure of Avtur at PT Pertamina Patra Niaga Aviation Fuel Terminal SMB II, which plays a vital role in ensuring the availability of aircraft fuel at Sultan Mahmud Badaruddin II Airport in Palembang, to support the smooth operation of flights. This procedure involves the proper management of Avtur stock to prevent disruptions in fligh…
This report aims to analyze the recording of financial transactions for aviation fuel sales at PT Pertamina Patra Niaga Aviation Fuel Terminal Sultan Mahmud Baddarudin II. The main focus is the implementation of the SAP Logon system in managing financial transactions to ensure accurate recording and support operational efficiency. The procedures implemented include daily recording of sales, dat…
This study aims to analyze the effect of auditor rotation, audit committee, size of the Public Accounting Firm (KAP), leverage, and company size on the integrity of financial statements in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The population in this study were 43 energy companies with a sample of 215 obtained using purposive sampling t…
This study aims to analyze the effect of audit committee, managerial ownership, ineffective monitoring, financial distress, and corporate social responsibility on the detection of fraudulent financial reporting. The population used in this study are State-Owned Enterprises companies listed on the Indonesia Stock Exchange in 2019-2023. The number of samples was 95 samples which were determined b…
This study aims to test the effect of HR competence, utilization of accounting, Information Technology, good governance and internal supervision on the quality of financial reports. The object of this study is the Employees of the Regional Apparatus Organization of South Sumatra Province. By using the purposive sampling method, the number of samples in this study was 25 OPDs with a total of 100…
Penelitian ini memiliki tujuan untuk menguji secara empiris pengaruh dari variabel ukuran komite audit, frekuensi rapat komite audit, financial expertise audit committee, keberagaman gender direksi, dan kualitas audit terhadap integritas laporan keuangan. Objek yang digunakan pada penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia untuk periode 2021-2023…
This study aims to analyze the influence of financial literacy and financial behavior on financial management in electronic sales in Palembang. The population in this study were all electronic sales ini Palembang, with a research sample of 100 electronic sales in Palembang using random sampling techniques. This study uses a quantitative approach with data collection techniques through questionn…
The purpose of this study is to analyze the effect of education costs, per capita income, and inflation on the unemployment rate in Indonesia using ARDL regression analysis. The results of the study obtained show that in the long run the cost of education and GDP have a significant negative effect on the unemployment rate in Indonesia, in contrast to inflation which in the long run has a positi…
Penelitian ini bertujuan untuk menganalisa pengaruh literasi keuangan, perilaku keuangan dan pendapatan terhadap keputusan investasi mahasiswa yang bergabung di PT Melia Sehat Sejahtera Lampung. Sampel pada penelitian ini berjumlah 74 Mahasiswa yang berstatus Member PT Melia Sehat Sejahtera Lampung dengan menggunakan teknik purposive sampling. Teknik pengumpulan data pada penelitian ini menggun…
Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, leverage, likuiditas, dan ukuran perusahaan terhadap nilai perusahaan pada sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan jenis data sekunder yang diperoleh dari situs resmi Bursa Efek Indonesia (BEI). Sampel yang diperoleh mengg…
This research aims to analyze the influence of agricultural sector productivity and per capita income on poverty in Central Java Province for the 2012-2021 period. The data used in this research is secondary data sourced from the Central Statistics Agency. The method in this research uses quantitative analysis with panel data regression analysis techiques. The research results show that simulta…
This study aims to examine and analyze the factors influencing profitability. The variables used in this research include the Independent Board of Commissioners, Institutional Ownership, and the Value Added Intellectual Coefficient. The population in this study consists of banking sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. The data collection metho…
This research aims to examine the influence between machiavellism, religiousity and love of money on academic fraud with ethical perceptions as mediation variables. The population of this study was 785 active students majoring in accounting at the Faculty of Economics, Sriwijaya University in 2020–2022. This type of research is quantitative research. The sampling technique used purposive samp…