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ANALISIS RASIO LIKUIDITAS DAN RASIO SOLVABILITAS PT KILANG PERTAMINA INTERNAS…
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 – …
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- xiv, 106 hlm.; ilus.; tab.; 29 cm.
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- T1714982025
DETERMINAN KESEHATAN PERUSAHAAN PERBANKAN DI ASEAN TERHADAP KEBIJAKAN DIVIDEN
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…
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- xiv, 123 hlm.; ilus.; tab.; 29 cm.
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- T1712692025
HUBUNGAN FINANCIAL DISTRESS, OPINI AUDIT, KEY AUDIT MATTERS DAN KARAKTER PERU…
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…
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- xvii, 142 hlm.; ilus.; tab.; 29 cm.
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- T1718422025
PENGARUH KINERJA KEUANGAN, KEBIJAKAN HUTANG, DAN SUSTAINABILITY REPORT TERHAD…
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…
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- xviii, 96 hlm.; ilus.; tab.; 29 cm.
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- T1716532025
PENGARUH LEVERAGE, KETERGANTUNGAN KEUANGAN DAERAH, TINGKAT KEKAYAAN DAERAH, D…
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…
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- xix, 101 hlm.; ilus.; tab.; 29 cm.
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- T1716522025
PENGARUH KEAHLIAN KEUANGAN AUDITOR INTERNAL, EFEKTIVITAS PENGENDALIAN INTERNA…
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…
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- xix, 101 hlm.; ilus.; tab.; 29 cm.
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- T1711262025
PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP AUDIT REPORT LAG SERTA PERBEDAAN…
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…
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- xviii, 108 hlm.; ilus.; tab.; 29 cm.
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- T1711202025
PROSEDUR DALAM MENGHITUNG PERSEDIAAN AVTUR HARIAN YANG MASUK DAN KELUAR DI PT…
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…
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- xv, 90 hlm.; ilus.; tab.; 29 cm.
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- T1706382025
PENCATATAN TRANSAKSI KEUANGAN ATAS PENJUALAN BAHAN BAKAR MINYAK PESAWAT PADA …
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…
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- xix, 106 hlm.; ilus.; tab.; 29 cm.
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- T1706452025
PENGARUH ROTASI AUDITOR, KOMITE AUDIT, UKURAN KAP, LEVERAGE, DAN UKURAN PERUS…
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…
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- xv, 137 hlm.; ilus.; tab.; 29 cm.
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- T1702952025
PENGARUH KOMITE AUDIT, KEPEMILIKAN MANAJERIAL, INEFFECTIVE MONITORING, FINANC…
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…
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- xx, 116 hlm.; ilus.; tab.; 29 cm.
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- T1703092025
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA (SDM), PEMANFAATAN TEKNOLOGI INFORMAS…
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…
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- xviii, 124 hlm.; ilus.; tab.; 29 cm.
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- T1687992025
PENGARUH KARAKTERISTIK KOMITE AUDIT, KEBERAGAMAN GENDER DIREKSI, DAN KUALITAS…
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…
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- xvii, 114 hlm.; ilus.; tab.; 29 cm.
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- T1686942025
PENGARUH LITERASI KEUANGAN DAN PERILAKU KEUANGAN TERHADAP MANAJEMEN PENGELOLA…
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…
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- xx, 120 hlm.; ilus.; tab.; 29 cm.
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- T1687622025
PENGARUH BIAYA PENDIDIKAN, PENDAPATAN PER KAPITA, DAN INFLASI TERHADAP TINGKA…
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…
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- xii, 77 hlm.; ilus.; 29 cm
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- T1415722023
PENGARUH LITERASI KEUANGAN, PERILAKU KEUANGAN, DAN PENDAPATAN TERHADAP KEPUTU…
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…
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- xx,87 hlm.; ilus.; 29 cm
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- T1407152024
PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP…
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…
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- xviii, 68 hlm.; ilus.; 29 cm
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- T1416692024
PENGARUH PRODUKTIVITAS SEKTOR PERTANIAN DAN PENDAPATAN PER-KAPITA TERHADAP KE…
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…
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- xviii, 66 hlm.; ilus.; 29 cm
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- T1417112024
PENGARUH GOOD CORPORATE GOVERNANCE DAN INTELLECTUAL CAPITAL TERHADAP PROFITAB…
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…
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- xviii, 114 hlm.; ilus.; tab.; 29 cm.
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- T1679312025
PENGARUH MACHIAVELLISME, RELIGIUSITAS DAN LOVE OF MONEY TERHADAP KECURANGAN A…
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…
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- xviii, 67.; ilus.; 29 cm
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- T1392472023
PENGARUH KINERJA KEUANGAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SEKTOR PERD…
This study aims to empirically test whether financial performance using indicators of profitability (ROA), liquidity (CR), leverage (DAR), market ratio (EPS), and activity ratio (TATO) affects earnings management (DA) in trading sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. This study uses a quantitative approach with a panel data regression analysis method. …
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- xviii, 101 hlm.; ilus.; tab.; 29 cm.
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- T1679722024
PENGARUH AUDIT TENURE, FINANCIAL DISTRESS, DAN UKURAN PERUSAHAAN TERHADAP AUD…
This study aims to analyze the factors that influence audit delay with audit quality mediation in state-owned companies listed on the Indonesia Stock Exchange in 2020-2023. The number of research samples was 24 companies with a total of 96 observation data obtained using saturated sampling technique. The statistical method used is panel data regression analysis and sobel test with Eviews 12 sof…
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- xix, 114 hlm.; ilus.; tab.; 29 cm.
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- T1680012025
PENGARUH MODAL KERJA DAN STRUKTUR MODAL TERHADAP PROFITABILITAS PERUSAHAAN PE…
This research aims to analyze the influence of working capital and capital structure on the profitability of agricultural companies listed on the Indonesia Stock Exchange (IDX) using multiple regression analysis with annual financial data from agricultural companies during 2018-2022. Profitability, measured by Return on Assets (ROA), is the dependent variable. Working capital, represented by Wo…
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- xiv, 80 hlm.; ilus.; 29 cm
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- T1415802024
ANALISIS PENGARUH CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER), DAN WORKING…
This study aims to analyze the effect of the Current Ratio (CR), Debt to Equity Ratio (DER), and Working Capital Turnover (WCTO) on Return on Equity (ROE), with Firm Size as a control variable, in consumer non-cyclical companies listed on the Indonesia Stock Exchange for the period 2019–2023. The study employs a quantitative research approach using secondary data as the data source. The sampl…
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- xviii, 145 hlm.; ilus.; tab.; 29 cm.
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- T1678732025
PENGARUH LITERASI KEUANGAN, SOSIALISASI ORANG TUA, DAN PENDAPATAN ORANG TUA T…
Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh literasi keuangan sosialisasi orang tua dan pendapatan orang tua terhadap perilaku menabung siswa SMK Karya Andalas Palembang. Penelitian ini menggunakan metode kuantitatif dengan kuesioner sebagai instrumen penelitian. Populasi dalam penelitian ini berfokus pada siswa-siswi SMK Karya Andalas Palembang dengan populasi sebanyak …
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- xviii, 87 hlm.; ilus.; 29 cm
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- T1415272024
PENGARUH PROFIT PRESSURE, EARNING MANAGEMENT, DAN GOOD CORPORATE GOVERNANCE T…
Fraudulent Financial Reporting refers to the manipulation of financial statements that can harm various stakeholders, including investors and creditors. Factors such as profit pressure and earnings management practices are often linked to financial statement fraud, while the implementation of strong Good Corporate Governance is considered a mechanism to prevent such practices. This research emp…
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- xvii, 92 hlm.; ilus.; tab.; 29 cm.
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- T1676372025
PENGARUH GOOD CORPORATE GOVERNANCE, FINANCIAL DISTRESS, WHISTLEBLOWING SYSTEM…
Fraud is one of the major issues in the business world, especially in the BUMN sector, which plays a strategic role in the national economy. GCG is measured by the frequency of audit committee meetings, Financial Distress is measured by the Debt to Equity Ratio (DER), and the Whistleblowing System is assessed based on the percentage of implementation according to KNKG standards. This study empl…
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- xix, 94 hlm.; ilus.; tab.; 29 cm.
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- T1676382025
PENGARUH PROFITABILITAS, LEVERAGE, TATA KELOLA PERUSAHAAN, DAN CORPORATE SOSI…
This research aims to empirically test the relationship between Profitability, Leverage, Corporate Governance, and Corporate Social Responsibility (CSR) on Tax Avoidance. The type of data used in this research is secondary data listed on the Indonesia Stock Exchange (BEI), namely financial reports and company annual reports. The population of this research is mining companies during the 2019-20…
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- xvii, 92 hlm.; ilus.; tab.; 29 cm.
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- T1662452025
PENGARUH MOTIVASI KERJA DAN DISIPLIN KERJA TERHADAP KOMITMEN ORGANISASI PADA …
This study aims to analyze the impact of work motivation and work discipline on organizational commitment in employees, especially at Perum BULOG Regional Office of South Sumatera and Bangka Belitung. This research is a quantitative descriptive research with a population of permanent employees at Perum BULOG Regional Office of South Sumatera and Bangka Belitung. Data collection using a Likert S…
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- xvi, 122 hlm.; ilus.; tab.; 29 cm.
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- T1659722025
ANALISIS KINERJA KEUANGAN DAN HARGA SAHAM PERUSAHAAN SEKTOR KONSTRUKSI DI IND…
This study aims to analyze the influence of financial performance consisting of profitability, liquidity, solvency and activity on stock prices with size as a control variable. In this study, a quantitative method with a secondary data type was used with 70 samples of construction sector companies for the 2019-2023 period. The analysis technique used is panel data regression with a random effec…
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- xvi, 122 hlm.; ilus.; tab.; 29 cm.
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- T1656002025
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