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Penelitian ini menganalisis pengaruh Environmental Social Governance (ESG), kualitas audit, dan risiko perusahaan terhadap penghindaran pajak pada perusahaan IDX30 periode 2022–2024. Dengan pendekatan kuantitatif dan analisis regresi linier berganda, data dari 21 perusahaan (63 observasi) dianalisis. Penghindaran pajak diukur melalui Effective Tax Rate (ETR), ESG berdasarkan standar GRI, kual…
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AICPA survey about image of independent auditors shows that independent auditors considered the government client as a second client. Though demand of governmental duties is highest. To understand independent auditor's opinion and their motivation to pursue the government engagement, the survey measures independent auditor's belief about rewards instrumentalities derived from governmental dutie…
The objective of this research is to know perception of govemance auditor about factors can influence independency a govemance auditor. Research finding has shown that auditors have positive perception about financial importance and business relation, auditor skill, family and individual relation, receive and give goods or Service from client, and do other Service which influence independency o…
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Penelitian ini bertujuan I) Untuk mengetahui sejauh mana pengendalian atas administrasi keamanan dan operasi komputer yang dimiliki oleh CV. Bintang Oyasha dalam melindungi data-data perusahaan pada CV. Bintang Oyasha dan 2) Mengetahui resiko yang dapat terjadi dalam pengoperasian komputer dan memberikan rekomendasi untuk meningkatkan keamanan sistem yang dimiliki. Hasil penelitian menunjukkan …