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PENGARUH DEWAN KOMISARIS, PROFITABILITAS, DEBT TO ASSET RATIO, DAN UKURAN PER…
The objective of this study is to examine the effect of the board of commissioners, profitability, debt to asset ratio, and company size on audit fees in food and beverage companies listed on the Indonesia Stock Exchange during the 2021–2023 period. The sample was selected using a purposive sampling technique, resulting in 93 samples, with secondary data in the form of annual financial report…
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- xviii, 178 hlm.; ilus.; tab.; 29 cm.
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- T1940982026
PENGARUH FINANCIAL DISTRESS, UMUR PERUSAHAAN, DAN DEWAN KOMISARIS INDEPENDEN …
This study aims to examine the effect of financial distress, firm age, and the independent board of commissioners on audit delay. The study is grounded in agency theory and signaling theory. Secondary data were obtained from annual reports and financial statements of companies listed in the LQ45 index on the Indonesia Stock Exchange during 2021-2024. The population consists of all LQ45 companie…
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- 25 hlm.; ilus.; tab.; 29 cm.
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- T1941122026
PENGARUH FINANCIAL DISTRESS, KUALITAS AUDIT DAN OPINI AUDIT TAHUN SEBELUMNYA …
This study aims to analyze the effect of financial distress, audit quality, and prior year audit opinion on going concern audit opinion. The object of this research is infrastructure companies listed on the Indonesia Stock Exchange during the 2021–2023 period. Using the purposive sampling method, this study obtained 48 companies with a total of 144 observations. The independent variables in t…
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- xviii, 100 hlm.; ilus.; 29 cm
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- T1933152026
PENGARUH PENGUNGKAPAN TRANSFORMASI DIGITAL DAN ENVIRONMENTAL, SOCIAL, AND GOV…
Advancements in technology and the increasing emphasis on sustainability have prompted firms to enhance transparency in disclosing digital transformation initiatives and Environmental, Social, and Governance (ESG) practices, particularly in relation to the financial audit process. This study investigates the effect of digital transformation disclosure and ESG disclosure on audit delay among com…
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- xvi, 66 hlm.; ilus.; tab.; 29 cm
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- T1934212026
PENGARUH FINANCIAL DISTRESS DAN PRUDENCE ACCOUNTING TERHADAP MANAJEMEN LABA D…
Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh financial distress dan prudence accounting terhadap manajemen laba dengan kepemilikan manajerial sebagai variabel moderasi pada perusahaan sektor consumer cyclicals yang terdaftar di Bursa Efek Indonesia periode 2021 hingga 2024. Populasi dalam penelitian ini adalah seluruh perusahaan sektor consumer cyclicals yang terdaftar di…
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- xvi, 131 hlm.; ilus.; tab.; 29 cm.
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- T1939092026
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 …
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- xviii, 86 hlm.; ilus.; 29 cm
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- T1926152025
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…
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- xviii, 99 hlm.; ilus.; 29 cm
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- T1933092026
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…
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- xvii, 98 hlm.; ilus.; 29 cm
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- T1931382026
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…
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- xviii, 121 hlm.; ilus.; tab.; 29 cm.
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- T1931502026
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…
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- xviii, 137 hlm.; ilus.; tab.; 29 cm.
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- T1931452026
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…
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- xviii, 103 hlm.; ilus.; 29 cm
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- T1932102026
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…
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- xviii, 87 hlm.; ilus.; 29 cm
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- T1932052026
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…
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- 78 hlm.; ilus.; 29 cm
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- T1932112026
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…
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- 84 hlm.; ilus.; 29 cm
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- T1931712026
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…
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- xix, 108 hlm.; ilus.; tab.; 29 cm.
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- T1931492026
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…
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- xv, 42 hlm.; ilus.; 29 cm
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- T1911022025
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…
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- xiii, 87 hlm.; ilus.; 29 cm
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- T1912562026
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 …
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- xviii, 98 hlm.; ilus.; tab.; 29 cm.
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- T1929662026
PENGARUH SIZE, INVENTORY INTENSITY, CAPITAL INTENSITY, DAN ENVIRONMENTAL, SOC…
This study aims to examine the effect of size, inventory intensity, capital intensity, and Environmental, Social, and Governance (ESG) on tax avoidance. The main theoretical framework used is agency theory. The secondary data used were obtained from the financial statements of companies listed on the Indonesia Stock Exchange in 2022-2024 and Eikon Refinitiv. The population in this study was all…
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- xviii, 109 hlm.; ilus.; tab.; 29 cm.
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- T1929652026
PENGARUH FEMALE LEAD SIGNING PARTNER TERHADAP KUALITAS AUDIT DENGAN INHERENT …
This study aims to examine the effect of female lead signing partners on audit quality, which is proxied by discretionary accruals (DA), with inherent risk and loss as moderating variables. Inherent risk is proxied by earnings volatility. The object of this study is basic materials sector companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024. The sample consists of 84 compan…
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- xx, 154 hlm.; ilus.; tab.; 29 cm.
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- T1930632026
PENGARUH KEPEMILIKAN INVESTOR ASING TERHADAP KUALITAS AUDIT DENGAN CSR SEBAGA…
This study aims to examine the effect of foreign investor ownership on audit quality with Corporate Social Responsibility (CSR) as a moderating variable in LQ45 companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. The sample consists of 81 observations selected using a purposive sampling method, based on secondary data obtained from companies’ sustainability repo…
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- xviii, 112 hlm.; ilus.; tab.; 29 cm.
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- T1930382026
DAMPAK KERAGAMAN INDUSTRI AUDITOR PADA KUALITAS AUDIT DENGAN KOMPLEKSITAS KLI…
Auditor industry diversification reflects the breadth of auditors’ experience in handling clients across various industry sectors, which is believed to enhance cognitive flexibility and the quality of audit decision-making. This study aims to analyze the effect of auditor industry diversification on audit quality and examine the moderating role of client complexity, based on Behavioral Decisi…
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- xxii, 176 hlm.; ilus.; tab.; 29 cm.
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- T1930042026
PERSPEKTIF WAJIB PAJAK BADAN TERHADAP PENERAPAN CORE TAX ADMINISTRATION SYSTE…
This study examines corporate taxpayers’ perspectives on the implementation of the Core Tax Administration System (CTAS). CTAS is a tax administration reform initiated by the Directorate General of Taxes to improve efficiency, transparency, and tax compliance through an integrated digital system. This research employs a descriptive quantitative approach using questionnaire data collected from…
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- xxi, 278 hlm.; ilus.; tab.; 29 cm.
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- T1915832025
PENGARUH CAPITAL ADEQUACY RATIO (CAR), DEBT TO ASSET RATIO (DAR), DAN UKURAN …
Penelitian ini bertujuan untuk menganalisis pengaruh Capital Adequacy Ratio, Debt to Asset Ratio, dan Ukuran Perusahaan terhadap Financial Distress pada Bank Syariah Indonesia dan Malaysia pada tahun 2017–2022. Metode penelitian yang digunakan adalah metode kuantitatif. Jenis data pada penelitian ini merupakan data sekunder yang diperoleh dari database Moody’s Analytics Bank Focus melalui s…
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- xvi, 118 hlm.; ilus.; tab.; 29 cm.
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- T1912212026
PENGARUH KEPEMILIKAN INSTITUSI, KEPEMILIKAN MANAJEMEN, DAN KOMITE AUDIT TERHA…
Audit quality plays a crucial role in ensuring the credibility and reliability of corporate financial statements, particularly in the mining sector, which is characterized by high operational risk and financial complexity. This study aims to examine the effect of institutional ownership, managerial ownership, and audit committees on audit quality in mining companies listed on the Indonesia Stoc…
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- xii, 108 hlm.; ilus.; tab.; 29 cm.
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- T1925252026
PENGARUH LEVERAGE, UKURAN LEGISLATIF, INTERGOVERMENTAL REVENUE, UKURAN PEMERI…
This study aims to analyze the effect of leverage, legislative size, intergovernmental revenue, local government size, and local tax revenue on the financial performance of the Palembang City local government. Financial performance is measured using the fiscal independence ratio, while the independent variables include leverage, measured by debt-to-equity ratio, legislative size, measured by th…
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- xix, 129 hlm.; ilus.; tab.; 29 cm.
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- T1868452025
PENGARUH INVENTORY INTENSITY, FINANCIAL DISTRESS, DAN GENDER DIVERSITY TERHAD…
This study aims to analyze the effect of inventory intensity, financial distress, and gender diversity on tax avoidance in manufacturing companies in the consumer cyclicals sector listed on the Indonesia Stock Exchange during the 2022–2024 period. This study employs a quantitative approach using secondary data obtained from companies’ financial statements and annual reports. The research sa…
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- xvi, 102 hlm.; ilus.; tab.; 29 cm.
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- T1913752026
PENGARUH INCOME SMOOTHING DAN SUSTAINABILITY PERFORMANCE TERHADAP BIAYA AUDIT…
This study aims to analyze the factors that influence audit fees in non-No. companies. The variables used include income smoothing and sustainability performance as independent variables, and audit fees as the dependent variable. The purpose of this research is to examine the effect of these variables on audit fees. The sample was selected using purposive sampling from the Refinitiv LSEG databa…
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- xviii, 69 hlm.; ilus.; tab.; 29 cm.
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- T1913032026
PENGARUH ENVIRONMENTAL SOCIAL GOVERNANCE (ESG) TERHADAP NILAI PERUSAHAAN DENG…
This study aims to empirically examine the effect of Environmental Social Governance (ESG) on firm value through tax avoidance as a mediating variable (an empirical study on mining sector companies listed on the Indonesia Stock Exchange for the 2022–2024 period). The research adopts a quantitative approach using secondary data from 24 companies selected through purposive sampling. Data analys…
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- xviii, 72 hlm.; ilus.; 29 cm
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- T1913932026
PENGARUH PENGUNGKAPAN ENVIRONMENTAL SOCIAL AND GOVERNANCE (ESG) TERHADAP NILA…
This study aims to empirically examine the effect of Environmental Social and Governance (ESG) disclosure on firm value, with tax avoidance as a mediating variable, in food and beverage subsector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This study employs a quantitative approach using secondary data from 28 companies selected through purposive sampling. Da…
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- xix, 82 hlm.; ilus.; 29 cm
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- T1913322026
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