ANALISIS DETERMINASI PENYERAPAN TENAGA KERJA DI SUMATERA BARAT DAN SUMATERA S…

Penyerapan tenaga kerja merupakan indikator penting pembangunan ekonomi daerah yang dipengaruhi oleh faktor tingkat pendidikan, pertumbuhan ekonomi, dan investasi. Penelitian ini bertujuan menganalisis pengaruh Produk Domestik Regional Bruto (PDRB), Rata-rata Lama Sekolah (RTLS), dan Investasi terhadap penyerapan tenaga kerja di Provinsi Sumatera Barat dan Sumatera Selatan. Penelitian ini mengg…

PENGARUH PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN, DAN CSR TERHADAP MANAJEMEN…

Penelitian ini bertujuan untuk menganalisis pengaruh perencanaan pajak, beban pajak tangguhan, dan Corporate Social Responsibility (CSR) terhadap manajemen laba para perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2021-2023. Populasi penelitian mencakup 108 perusahaan. Teknik pemilihan sampel yang digunakan adalah metode purposive sampling yang menghasilkan …

PENGARUH KOMITE AUDIT, REPUTASI KANTOR AKUNTAN PUBLIK, OPINI AUDIT DAN UKURAN…

This study aims to examine the effect of audit committee, public accounting firm reputation, audit opinion, and firm size on audit report lag in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. This study employs a purposive sampling method with a total sample of 108 companies and uses secondary data in the form of annual financial statements o…

ANALISIS PENGARUH LOAN TO DEPOSIT RATIO (LDR), INFLASI, DAN BI 7-DAY REVERSE …

Non Performing Loan (NPL) merupakan indikator utama dalam menilai kesehatan dan risiko kredit perbankan, khususnya pada Bank Umum Milik Negara (BUMN) yang memiliki peran strategis dalam penyaluran kredit di Indonesia. Risiko kredit dipengaruhi oleh faktor internal perbankan serta kondisi makroekonomi dan kebijakan moneter. Berdasarkan kondisi tersebut, penelitian ini dilakukan untuk menganalisi…

PENGARUH PRODUKSI PUPUK UREA,INTESITAS PENGGUNAAN LAHAN, PERKEBUNAN KARET DAN…

This study aims to analyze the effects of urea fertilizer production, the intensity of land use in rubber plantations, and rubber production on carbon emissions in ASEAN countries using panel data analysis methods. The study employs quantitative data obtained from secondary sources provided by FAOSTAT. The results indicate that land-use intensity in rubber plantations has a significant effect o…

ANALISIS PENGARUH PELABUHAN BONGKAR MUAT TERHADAP PRODUK DOMESTIK REGIONAL BR…

Penelitian ini bertujuan untuk menganalisis pengaruh pelabuhan bongkar muat terhadap Produk Domestik Regional Bruto Sumatera Bagian Selatan antara lain Pelabuhan Baai Bengkulu, Boom Baru, Panjang Lampung, Muara Sabak Jambi serta Pangkalan Balam dan Bangka Belitung yaitu dari tahun 2017-2023. Metode analisisnya menggunakan regresi data panel dengan pendekatan Fixed Effect Model (FEM). Hasil pene…

PENGARUH ARTIFICIAL INTELLIGENCE TERHADAP INDIKASI MANIPULASI LABA PADA PERUS…

This study aims to examine the effect of Artificial Intelligence from the perspective of the Fraud Diamond Theory, comprising pressure, opportunity, rationalization, capability, and technical opacity on indications of earnings manipulation in technology companies listed on the Indonesia Stock Exchange during the 2020–2025 period. The research sample was determined using a purposive sampling m…

PENGARUH WORK-LIFE BALANCE DAN KOMUNIKASI INTERPERSONAL TERHADAP KINERJA KARY…

This study aims to determine the effect of work-life balance and interpersonal communication on the performance of employees at the Financial Services Authority (OJK) Regional Office for the Southern Sumatra region. The population in this study consists of all permanent employees of OJK Sumbagsel, totaling 47 individuals, with a purposive sampling technique applied. Data were collected through …

DETERMINAN PRODUKTIVITAS TENAGA KERJA INDUSTRI PETERNAKAN UNGGAS (ISIC : 0146…

Industri peternakan unggas merupakan sektor strategis yang berperan penting dalam mendukung ketahanan pangan dan pertumbuhan ekonomi nasional. Pada saat tantangan global seperti fluktuasi harga pakan, ketidakpastian pasar, dan dampak perubahan iklim, sektor ini terus berupaya meningkatkan produktivitas dan efisiensi. Penelitian ini bertujuan untuk menganalisis pengaruh modal dan jumlah tenaga k…

MENCEGAH SENGKETA TANAH : MEMBELI, MEWARISI, MENYEWAKAN DAN MENJAMINKAN TANAH…

Edition

1

ISBN/ISSN

979-421-013-7

Collation

x, 118 hlm.; ilus.; 21 cm

Series Title

-

Call Number

333.3 Per m

DETERMINASI AUDIT REPORT LAG PADA PERUSAHAAN SEKTOR CONSUMER CYCLICALS DI BUR…

This study aims to examine the effect of firm operational complexity, auditor specialization, and profitability on audit report lag using a quantitative approach and secondary data obtained from audited annual reports. The population consists of all consumer cyclicals sector companies listed on the Indonesia Stock Exchange during the 2021-2024 period. The sample includes 83 companies selected t…

KEY AUDIT MATTERS: PENGARUH KARAKTERISTIK AUDITOR DAN KOMITE AUDIT PADA PERUS…

This research aims to provide empirical evidence the relationship between auditor and audit committee characteristics on the disclosure of Key Audit Matters (KAM). KAM disclosure is measured using two indicators: KAM topic diversity and number of KAM. This study uses panel data with a 3-year observation period. The sample consists of consumer cyclicals sector companies listed on the Indonesia S…

PENGARUH PENGELUARAN PEMERINTAH, KETERBUKAAN PERDAGANGAN DAN INVESTASI ASING …

Penelitian ini menganalisis pengaruh pengeluaran pemerintah, keterbukaan perdagangan, dan investasi asing langsung terhadap penerimaan sektor pariwisata di negara ASEAN-5, yaitu Indonesia, Malaysia, Filipina, Thailand, dan Vietnam, dengan menggunakan data panel periode 2003–2020. Pendekatan kuantitatif digunakan melalui regresi data panel, dimana penerimaan pariwisata menjadi variabel depende…

PENGARUH BRAND POSITIONING TERHADAP KEPUTUSAN PEMBELIAN PRODUK KAHF PADA MAHA…

This study aims to examine the effect of brand positioning on purchasing decisions for Kahf products among students of Sriwijaya University, Palembang. This research employs a quantitative approach, with data collected through questionnaires. The sample in this study consists of 100 respondents selected using a purposive sampling method. The data analysis techniques used include multiple linear…

KETEPATAN WAKTU LAPORAN AUDIT: PENGARUH KEY AUDIT MATTERS DAN KOMPLEKSITAS PE…

This study aims to examine the influence of Key Audit Matters (KAM) disclosure and Firm Complexity on Audit Report Lag (ARL) with Auditor Reputation as a moderating variable. The population of this study consists of companies in the Consumer Cyclicals sector listed on the Indonesia Stock Exchange (IDX) during the 2022 to 2024. Using purposive sampling, a sample of 119 companies was obtained, re…

PERAN KOMITE AUDIT DALAM MITIGASI MANAJEMEN LABA DENGAN REPUTASI AUDITOR SEBA…

This study aims to examine the role of audit committees in mitigating earnings management with auditor reputation as a moderating factor. Earnings management is measured using discretionary accruals. This study focuses on consumer non-cyclical companies listed on the Indonesia Stock Exchange (IDX) during 2020-2024. The sampling technique used purposive sampling, resulting in 70 companies with a…

PENGARUH DEWAN DIREKSI TERHADAP TRANSPARANSI INFORMASI KEUANGAN YANG DIMODERA…

This study aims to examine the influence of the board of directors on financial information transparency, with the audit committee as a moderating variable. This study uses panel data with an observation period from 2020 to 2024. The research sample consists of consumer cyclicals companies listed on the Indonesia Stock Exchange (IDX). Based on the purposive sampling method, 87 companies were se…

PENGARUH TEMUAN AUDIT, TINDAK LANJUT HASIL AUDITM DAN KERUGIAN DAERAH TEHADAP…

This study aims to analyze the effect of audit findings, follow-up actions on audit recommendations, and regional financial losses on corruption levels in provincial governments in Indonesia during the 2018-2022 period. The research employs a quantitative approach using panel data analyzed through a Fixed Effect model. The results indicate that audit findings do not have a significant effect on…

PENGARUH PELAKSANAAN PLP TERHADAP KEPUTUSAN MELANJUTKAN STUDI KE PPG PADA MAH…

For students of the Education Study Program itself, the decision to continue their studies to the next level, namely PPG, can be influenced by various factors, one of which is direct experience as a teacher in an educational unit, namely a school. Where this experience is obtained from the implementation of PLP (Preparation for Teaching Practice). However, in reality, some education students st…

PENGARUH KEY AUDIT MATTERS TERHADAP ORIENTASI FINANSIALISASI KORPORASI DENGAN…

This study aims to examine the influence of Key Audit Matters (KAMs) disclosure on corporate financialization with auditor reputation as a moderating variable. The research objects are basic materials sector companies listed on the Indonesia Stock Exchange (IDX) during 2023 to 2024. Using purposive sampling, this study obtained a total of 81 companies with 162 observations. The data analysis te…

EKONOMI BERKELANJUTAN MEMODERASI KUALITAS TATA KELOLA DAN PENERIMAAN PAJAK DI…

The objective of this study is to examine how economic sustainability strengthens the impact of governance quality on tax revenue in ASEAN countries. This study uses a governance quality (QoG) framework, benefit received theory, agency theory, stakeholder theory, and growth theory to explain how governance quality affects tax revenue. Sustainable economy functions as a conditioning mechanism th…

PENGARUH PELATIHAN KERJA DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN PT PERT…

Penelitian ini bertujuan untuk mengetahui pengaruh pelatihan kerja dan motivasi kerja terhadap kinerja karyawan PT Perta-Samtan Gas. Populasi dalam penelitian ini adalah karyawan pada departemen Engineering, Reliability and Maintenance, Operation & Maintenance, dan Production, Quality, Health, Safety and Environment sebanyak 103 karyawan, dengan menggunakan teknik sampling jenuh. Data diperoleh…

ANALISIS KETIMPANGAN PENDAPATAN DAN WILAYAH 6 (ENAM) PROVINSI DI PULAU JAWA D…

Penelitian ini bertujuan untuk menganalisis secara sistematik literatur terkait ketimpangan regional di enam provinsi di Pulau Jawa. Kajian difokuskan pada pemanfaatan lima indikator ketimpangan: Gini Coefficient, Atkinson Index, Theil Index, Robin Hood Index, dan Williamson Index. Penelitian ini juga mengeksplorasi hubungan ketimpangan dengan faktor-faktor pembangunan seperti Produk Domestik R…

PENGARUH PENERIMAAN PAJAK DAERAH DAN RETRIBUSI TERHADAP PERTUMBUHAN EKONOMI D…

Penelitian ini bertujuan menganalisis pengaruh pajak daerah dan retribusi daerah terhadap pertumbuhan ekonomi dengan belanja daerah sebagai variabel moderasi pada sepuluh provinsi di Pulau Sumatera selama periode 2011–2024. Metode analisis yang digunakan adalah regresi data panel dengan serangkaian uji pemilihan model, yaitu Uji Chow, Uji Hausman, dan Uji Lagrange Multiplier, yang secara kons…

KOMPARASI KEBIJAKAN EKONOMI INDONESIA TERHADAP VANUATU: STUDI PADA ERA SUSILO…

The South Pacific region is geographically the closest region to Indonesia, even sharing a land border in the Papua region. The South Pacific region was once a neglected area in Indonesia's foreign policy. Vanuatu became one of the Melanesian countries that attracted Indonesia's attention to the South Pacific region because it consistently raised the issue of the human rights crisis in Papua. T…

ANALISIS PENGARUH E-TILANG, SOSIALISASI PERPAJAKAN, KESADARAN WAJIB PAJAK DAN…

Motor Vehicle Tax (PKB) is a highly potential source of Regional Original Revenue (PAD), expected to improve public welfare and regional development. The increase in motor vehicle ownership should be in line with the increase in motor vehicle tax revenue, which exceeds the revenue target. However, many taxpayers still fail to comply with their motor vehicle tax payments. The purpose of this stu…

PENGEMBANGAN MODEL PENGUKURAN GOOD CORPORATE GOVERNANCE (GCG) BADAN USAHA MIL…

This study aims to develop a measurement model for the implementation of Good Corporate Governance (GCG) in Regionally-Owned Enterprises (BUMD). Compared to the implementation of GCG in State-Owned Enterprises (SOEs) in Indonesia, the implementation of GCG in BUMDs is considered to be suboptimal. The rapid development of GCG implementation in SOEs has not been followed by regional government-ow…

IMPLEMENTASI CORETAX ADMINISTRATION SYSTEM (CTAS) UNTUK MENINGKATKAN KEPATUHA…

This study investigates whether the Coretax Administration System (CTAS) enhances taxpayer compliance in Indonesia’s digital tax environment by testing the roles of system quality and information quality. Although CTAS aims to simplify filing and payment, compliance may remain suboptimal when users face technical friction or receive information that is inaccurate, untimely, or irrelevant. Usi…

PENGEMBANGAN MODEL PEMBELAJARAN ANALYTIC TEAMS PROBLEM BASED LEARNING BERBASI…

Kemampuan berpikir kritis merupakan kompetensi esensial dalam pembelajaran abad ke-21, namun implementasi model pembelajaran yang sistematis untuk mengembangkan kompetensi tersebut masih menghadapi kesenjangan. Penelitian ini bertujuan mengembangkan model pembelajaran analytic teams’ problem-based learning berbasis budaya akademik (ATPBAC) untuk meningkatkan kemampuan berpikir kritis Perspekt…

PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DISCLOSURE TERHADAP AUDIT FEE …

This study aims to examine the effect of Environmental, Social, and Governance Disclosure (ESG) on audit fees and also to analyze the role of audit complexity as a moderating variable. This research using a quantitative method with purposive sampling technique. The sample consist of 39 companies listed on the stock exchanges of Indonesia, Malaysia, Thailand, Singapore, and the Philippines with …