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. …
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…
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…
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…
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 …
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…
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…
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…
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…
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…
This study aims to determine the effect of board size, board presence, board financial expertise, board sharia expertise, independent board of commissioners, audit committee size, audit committee financial expertise, and audit committee sharia expertise on financial statement quality. The type of data used in this study is secondary data listed on the Indonesia Stock Exchange (IDX) and Bursa Ma…
This study aims to examine the influence of pressure, opportunity, rationalization, capability, collusion, arrogance and obsession on fraudulent of financial statements in Indonesian non-financial corporates. The method conducted in this research is quantitative method. The population of the research consists of Indonesian non-financial corporates in 2020-2022. The sample in this study was take…
Penelitian ini bertujuan untuk menguji pengaruh Islamic Corporate Governance (ICG) dan Islamicity Performance Index (IPI) yang diproksikan oleh Profit Sharing Ratio (PSR), Zakat Performance Ratio (ZPR), dan Equitable Distribution Ratio (EDR) terhadap kinerja keuangan dengan Islamic Social Reporting (ISR) sebagai variabel moderasi. Sampel dalam penelitian ini adalah 10 Bank Umum Syariah di Indon…
Penelitian ini bertujuan untuk menguji pengaruh Struktur Modal, Green Accounting, dan Islamic Corporate Governance terhadap Kinerja Keuangan dengan Corporate Social Responsibility Disclosure sebagai variabel moderasi. Objek penelitian ini adalah perusahaan sektor energi yang terdaftar di ISSI tahun 2019-2023. Dengan menggunakan metode purposive sampling, jumlah sampel penelitian ini sebanyak 19…
This study aims to determine and analyze the influence of Financial Literacy and Lifestyle on Employee Retirement Readiness at the Regional Inspectorate of South Sumatra. The research method used is a quantitative research method with the PLS (Partial Least Square) technique. The sampling technique is to use a purposive sampling method in which the sample is Civil Servant at the Regional Inspec…
This research aims to prove the influence of financial literacy on the financial behavior of Economics Education students at FKIP Sriwijaya University. This research is quantitative research with a correlational approach. The population in this study were 353 students of Economic Education, FKIP, Sriwijaya University. The sampling technique in this research used the Simple Random Sampling techn…
Mayoritas masyarakat Indonesia yang tinggal di pedesaan mengandalkan pertanian sebagai sumber pendapatan utama mereka. Di Indonesia, industri pertanian memainkan peran utama dalam ketahanan pangan dan ekspansi ekonomi. Peningkatan kesejahteraan petani sangat penting untuk mencapai kedaulatan pangan, pertanian dan produksi pangan dalam negeri. Penelitian ini bertujuan mengetahui pengaruh anggara…
This research aims to analyze the influence of government expenditure in the health sector, education sector and tax revenues on the human development index in ASEAN countries - 6. The data used is panel data for 6 ASEAN countries for the period 2010 - 2021. The analysis technique used is panel data regression using Fixed Effect Model (FEM) approach method and with the results of individual ana…
Human development is a symbol of a country's progress, if a country's development is only seen from its total domestic income and is not committed to improving human development, it cannot be said to be successful. The high budget spent by the government on the education and health sectors is not in line with economic growth in each country. This study aims to determine the effect between gover…
This research aims to determine the effect of financial performance on company value with dividend policy as a moderating variable. The population of this research is all companies operating in the food and beverage sub sector listed on the IDX for the 2018-2022 period, totaling 10 companies using purposive sampling techniques. The collection technique used is literature study and documentation…
, Edisi kali ini menampilkan 7 Artikel: 1. Rereading the Mathnawi of Mawlana Jalal Al Din Rumi from the standpoint of ethics management in the public sector, Yasar Uzun 2. Assessing the development of performance audit methodology in the supreme audit institution: The case of Indonesia, Nico Andrianto, Iwan Purwanto Sudjali, R. Luki Karunia 3. Mapping of budget stress in Indonesia: Consequen…
Edisi kali ini menampilkan 6 Artikel: 1. ANALYSIS OF BPK LEGAL BASIS FOR FORESIGHT AUDITORS FOR THE ACCELERATED ACHIEVEMENT OF THE SUSTAINABLE DEVELOPMENT GOALS, Angga Kiryaditama Putra 2. THE EFFECT OF HUMAN RESOURCES AND INFORMATION TECHNOLOGY ON THE REVALUATION OF GOVERNMENT FIXED ASSETS, Indra Indra 3. POLICY ANALYSIS AND IMPLEMENTATION OF MUTATION AND EMPLOYEE PLACEMENTS ON PERFOMANCE A…
Edisi kali ini menampilkan 6 Artikel: 1. EXPLAINING EXISTING PERFORMANCE OF INDONESIA’S AUDIT BOARD: INFORMAL NETWORKS, CONSTITUTIONAL MAKERS’ DECISION, AND CONSTITUTIONAL REFORM, Adfin Rochmad Baidoa 2. DO THE GOVERNMENT EXPENDITURE AUDITS CORRELATES WITH CORRUPTION IN THE PUBLIC PROCUREMENT?, Deri Yanto, dan Vid Adrison 3. MANDATORY AUDITOR ROTATION: THE PERCEIVED BENEFITS AND DRAWBA…
This research aims to analyze the effect of Local Tax Revenue, Poverty, and Population on Income Inequality in Regency / City of West Papua Province. The data used in this study are secondary data in the form of time series data obtained from Central Bureau of Statistics (BPS) and DJPK of the Ministry of Finance for 7 years. The analysis technique used in this study is panel data regression usi…
Pembangunan dalam makroekonomi sebagian besar mengabaikan permasalahan lingkungan. Emisi karbondioksida merupakan pencemaran lingkungan yang dapat disebabkan oleh kegiatan ekonomi. Tujuan dari penelitian ini menganalisis faktor - faktor sosial ekonomi yang mempengaruhi intensitas emisi CO2 di Indonesia. Data yang digunakan merupakan data sekunder yang bersumber dari beberapa instansi seperti Wo…
Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh CAR, NPL, BOPO, NIM, dan LDR terhadap Return On Assets (ROA) Bank Konvensional. Sampel Penelitian ini adalah 25 Bank Konvensional. Penelitian ini menggunakan data sekunder berupa data rasio keuangan yang berasal dari laporan keuangan tahunan Bank Konvensional yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Teknis analis…
This study aims to analyze the effect of regional welfare budget allocation oncommunity welfare in districts/cities in South Sumatra Province. The approach usedis quantitative with secondary data types obtained from the Central Statistics Agency(BPS), and the Directorate General of Financial Balance (DGT) for 10 years (29132022). The analysis technique used in this study is regression of panel …
Adanya ketidaksetaraan indeks pembangunan manusia antara kawasan ASEAN masih heterogen terutama pada perbedaan kualitas dan kuantitas bidang pendidikan dan kesehatan yang merupakan tolok ukur indeks pembangunan manusia. Tujuan penelitian ini untuk menganalisis pengaruh dari alokasi anggaran pendidikan dan kesehatan terhadap indeks pembangunan manusia di negara ASEAN. Peneliti menggunakan metode…