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PENGARUH KECUKUPAN MODAL, RISIKO PEMBIAYAAN, DAN TINGKAT LIKUIDITAS TERHADAP …
Penelitian ini bertujuan untuk menganalisis dan mengetahui pengaruh kecukupan modal, risiko pembiayaan, dan tingkat likuiditas terhadap nilai perusahaan dengan profitabilitas sebagai variabel intervening pada Bank Umum Syariah di Indonesia periode 2013-2023. Populasi dalam penelitian ini adalah 13 Bank Umum Syariah yang ada di Indonesia periode 2013-2023. Teknik yang digunakan dalam pengambilan…
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- xi, 61 hlm.; ilus.; 29 cm
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- T1514392024
PENGARUH MAQASID SYARIAH INDEX, ISLAMICITY PERFOMANCE INDEX DAN SUSTAINABILIT…
Penelitian ini bertujuan untuk menganalisis dan mengetahui pengaruh Maqasid Syariah Index (MSI), Islamicity Perfomance Index (IPI), dan Sustainability Report Disclosure Index (SRDI) terhadap kinerja keuangan. Kinerja keuangan diukur dengan proksi ROE dan ROA. Pengukuran Islamicity Perfomance Index pada penelitian ini terdiri dari 5 rasio yakni Profit Sharing Ratio (PSR), Zakat Performance Ratio…
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- xi, 52 hlm.; ilus.; 29 cm
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- T1515252024
PENGARUH PERAN LINGKUNGAN, PENGETAHUAN PERPAJAKAN , PERSEPSI DAN MOTIVASI TER…
Penelitian ini bertujuan untuk menguji hubungan antara variabel peran lingkungan, pengetahuan perpajakan, persepsi dan motivasi terhadap minat mahasiswa berkarir di bidang perpajakan (studi kasus pada mahasiswa akuntansi Angkatan 2020 dan 2021). Berdasarkan metode purposive sampling dihasilkan sampel sejumlah 82 mahasiswa dengan jumlah populasi 476 mahasiswa dengan sumber data yang langsung ber…
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- x, 92 hlm.; ilus.; 29 cm
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- T1514232024
ANALISIS PENGARUH FRAUD TRIANGLE DAN SHARIAH COMPLIANCE TERHADAP KECURANGAN L…
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Fraud Triangle dan Shariah Compliance terhadap kecurangan laporan keuangan yang diukur dengan F-Score. Fraud Triangle diukur dengan tekanan (Financial Stability), kesempatan (ineffective monitoring), dan Rasionalisasi. Shariah Compliance diukur dengan Islamic incomr ratio, dan luasan pengungkapan. Sampel terdiri dari 9 bank syaria…
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- vii, 32 hlm.; ilus.; 29 cm
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- T1514212024
PENGARUH PAJAK, PROFITABILITAS, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP ST…
This research aims to analyze the extent to which taxes, profitability, liquidity and firm size can influence the capital structure of the food and beverage company sector listed on the Indonesia Stock Exchange (BEI) for the 2020-2023 period. This research uses a quantitative approach with multiple linear regression analysis methods to evaluate secondary data from the financial reports of food …
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- xvi, 153 hlm.; ilus.; 29 cm
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- T1516442024
PENGARUH PAJAK, PROFITABILITAS, TUNNELING INCENTIVE DAN MEKANISME BONUS TERHA…
This research aims to examine the influence of Tax, Profitability, Tunneling Incentive and Bonus Mechanism on Transfer Pricing Decisions. The object of this research is Consumer Non Cyclicals companies listed on the Indonesian stock exchange in 2017-2022. By using the purposive sampling method, total sample for this research was 12 companies with a total of 72 observations. The independent vari…
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- xx, 81 hlm.; ilus.; 29 cm
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- T1516432024
ANALISIS REKONSILIASI PENAMBANGAN NIKEL LATERIT BERDASARKAN MONTHLY SCHEDULLI…
One of the companies that has produce Laterit Nickel Mining Industry is PT Ceria Nugraha Indotama located in Wolo, Kolaka Regency, Southeast Sulawesi. PT Ceria Nugraha Indotama is a mining company that has abundant natural resources and implements sustainable practises. At pit Samaenre E it has been declared mined out. In the pit that has been mined out, it is necessary to reconcile (comparison…
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- xi, 101 hlm.; ilus.; 29 cm
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- T1515302024
PENGARUH INDEPENDENSI, ROLE STRESSOR, JOB BURNOUT DAN DUKUNGAN SUPERVISOR TER…
This study aims to empirically analyze the influence of Independence, Role Stressors, Job Burnout, and Supervisor Support on auditor performance. The population of this study consists of auditors working at the Audit Board of the Republic of Indonesia (BPK) Representative Office of South Sumatra Province. The sample size of this study is 35 auditors, selected using purposive sampling technique.…
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- xiii, 83 hlm.; ilus.; 29 cm
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- T1516592024
PENGARUH SIKAP PADA SISTEM PERPAJAKAN ELEKTRONIK TERHADAP KEPATUHAN WAJIB PAJ…
This research aims to examine the influence of taxpayer attitudes towards the electronic taxation system on mandatory compliance with the adoption of the electronic taxation system as a mediating variable. The object of this research is individual taxpayers at KP2KP Pagaralam and KPP Pratama Palembang Ilir Timur in 2022. This research is a type of quantitative research using primary data in the…
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- xvii, 66 hlm.; ilus.; 29 cm
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- T1514692024
PENGARUH VARIABEL FRAUD PENTAGON DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN…
This reasearch purpose to examine the influance of variabel fraud pentagon that contain by pressures, opportunity, rationalzation, capability and arrogance on financial statement fraud uses fraud score. This reasearch uses quantitative method. By using purposive sampling this reasearch contain by 17 companies during five year result 85 sampel. The statistic method is multiple linier regression …
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- xv, 130 hlm.; ilus.; 29 cm
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- T1516312024
PENGARUH GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE…
This research aims to discover the effect of (1) managerial ownership (2) institutional ownership (3) independent commissioner (4) corporate social responsibility (5) debt to equity ratio (6) return on assets on companies value. The method used in this research is a quantitative method. The research population are consumer goods industrial sector companies in the food and beverage subsector lis…
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- ix, 42 hlm.; ilus.; 29 cm
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- T1516122024
STUDI DESKRIPTIF PENGETAHUAN PERAWAT TENTANG RESUSITASI JANTUNG PARU KUALITAS…
High quality cardiopulmonary resuscitation measures are still low, while high quality cardiopulmonary resuscitation measures are emergency measures that are important for nurses to know. This study aims to determine the level of nurses’ knowledge about high quality cardiopulmonary resuscitation at Pusri Hospital, Palembang City. This research used a descriptive study knowladge levels with a t…
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- xvi, 83 hlm.; ilus.; 29 cm
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- T1513602024
PENGARUH LEVERAGE, TRANSFER PRICING, CAPITAL INTENSITY, INVENTORY INTENSITY T…
This research aims to analyze the influence of leverage, transfer pricing, capital intensity, inventory intensity on tax aggressiveness. The type of data in this research is secondary data in the form of annual financial reports. The population in this study are basic materials sector companies listed on the Indonesia Stock Exchange (BEI) in 2019-2022. Sampling was taken using a purposive sampl…
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- xvii, 86 hlm.; ilus.; 29 cm
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- T1513702024
PENGARUH LEVERAGE, CAPITAL INTENSITY, INVENTORY INTENSITY TERHADAP TINDAKAN P…
This study aims to examine the influence of Leverage, Capital Intensity, and Inventory Intensity on Tax Avoidance in miscellaneous industry sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2022. The independent variables in this study are Leverage (X1), Capital Intensity (X2), and Inventory Intensity (X3), while the dependent variable is Tax Avoidance (Y). The…
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- xiii, 97 hlm.; ilus.; tab.; 29 cm.
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- T1824562025
PENGARUH PENERIMAAN PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP KINERJA KEUANG…
Penelitian ini bertujuan untuk menganalisis pengaruh pajak daerah dan retribusi daerah terhadap kinerja keuangan daerah, serta menguji peran Dana Alokasi Umum sebagai variabel moderasi pada empat kabupaten di wilayah Suku Komering, yaitu OKU, OKU Timur, OKU Selatan, dan OKI, selama periode 2015-2024. Metode yang digunakan dalam penelitian ini adalah pendekatan kuantitatif dengan menggunakan dat…
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- xvi, 98 hlm.; ilus.; tab.; 29 cm.
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- T1824982025
PENGARUH KINERJA INVESTASI, PERPUTARAN KAS, DAN NILAI PERUSAHAAN TERHADAP KIN…
This study aims to examine the effect of investment performance, cash turnover, and firm value on financial performance, with Islamic Good Corporate Governance (ICG) as a moderating variable. The object of this research is energy sector companies listed on the ISSI for the period 2020–2024. Using a purposive sampling method, the study obtained a sample of 17 companies with a total of 85 obser…
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- xiv, 61 hlm.; ilus.; tab.; 29 cm.
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- T1825552025
PENGARUH DEWAN KOMISARIS INDEPENDEN, PROFITABILITAS, LEVERAGE, ENVIRONMENTAL …
This study analyzes the influence of Independent Board of Commissioners, Profitability, Leverage, Environmental Social Governance, Audit Committee, and Capital Intensity on tax avoidance in service sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. Using multiple linear regression on 105 observations from 21 companies, the results show that the Independ…
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- xvii, 117 hlm.; ilus.; tab.; 29 cm.
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- T1825012025
PENGARUH SALES GROWTH DAN ENVIRONMENTAL SOCIAL GOVERNANCE (ESG) TERHADAP NILA…
This study examines the effect of Sales Growth and Environmental Social Governance (ESG) on Company Value, with Tax Avoidance as an intervening variable. The sample consists of 54 non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Data was obtained from the Indonesia Stock Exchange and Refinitiv Workspace, then analyzed using Path Analysis with the assistanc…
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- xvi, 125 hlm.; ilus.; tab.; 29 cm.
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- T1826652025
PENGARUH MANAJEMEN LABA, KEPEMILIKAN MANAJERIAL DAN PROFITABILITAS TERHADAP A…
This study aims to examine the effect of earnings management, managerial ownership and profitability on tax aggressiveness with independent commissioners as moderating variables. The type of data used is secondary data obtained from the Indonesia Stock Exchange (IDX). The population of this study is energy sector companies for the period 2021-2024, and the sampling technique uses purposive samp…
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- xvi, 175 hlm.; ilus.; tab.; 29 cm.
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- T1825192025
ANALISIS SISTEM PENGENDALIAN INTERNAL PERSEDIAAN OBAT PADA INSTALASI FARMASI …
This study aims to analyze and assess the compliance of the implementation of the internal control system for drug inventory at the Pharmacy Installation of the Health Office of Ogan Komering Ilir District (IFK OKI). This research employs a qualitative method with a case study approach. The analysis refers to the five components of COSO (Committee of Sponsoring Organizations of the Treadway Com…
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- xvi, 175 hlm.; ilus.; tab.; 29 cm.
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- T1825702025
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE, CAPITAL INTENSITY DAN PRO…
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh corporate social responsibility, leverage, capital intensity, profitabilitas terhadap agresivitas pajak pada perusahaan sub sektor pertambangan logam dan mineral yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2023. Agresivitas pajak diukur dengan menggunakan metode Effective Tax Rate (ETR). Populasi dalam penelitian ini…
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- xxiii, 443 hlm.; ilus.; tab.; 29 cm.
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- T1825092025
PENGARUH KEPATUHAN WAJIB PAJAK, PEMERIKSAAN PAJAK DAN JUMLAH WAJIB PAJAK (WP)…
Penelitian ini bertujuan untuk menguji pengaruh kepatuhan wajib pajak, pemeriksaan pajak dan jumlah wajib pajak terhadap penerimaan pajak penghasilan orang pribadi melalui studi pada KPP Pratama Palembang Ilir Timur. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan data sekunder. Populasi yang digunakan dalam penelitian ini adalah KPP Pratama Palembang Ilir Timur peri…
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- xiii, 97 hlm.; ilus.; tab.; 29 cm.
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- T1824152025
PENGARUH ENVIRONMENTAL SOCIAL GOVERNANCE (ESG), KUALITAS AUDIT DAN RISIKO PER…
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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- xiii, 104 hlm.; ilus.; tab.; 29 cm.
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- T1822772025
PENGARUH SELF ASSESSMENT SYSTEM, ETIKA UANG DAN LINGKUNGAN SOSIAL TERHADAP TI…
Penelitian ini bertujuan untuk menganalisis pengaruh sistem self assessment, etika uang, dan lingkungan sosial terhadap penggelapan pajak pada Wajib Pajak Orang Pribadi yang terdaftar di KPP Palembang. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Data dikumpulkan melalui penyebaran kuesioner kepada 100 responden yang dipilih secara purposive sampling. Analisis data di…
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- xvii, 117 hlm.; ilus.; tab.; 29 cm.
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- T1822182025
PENGARUH KONEKSI POLITIK, KEPEMILIKAN KELUARGA, GENDER DIVERSITY DEWAN KOMISA…
This study aims to understand how political connections, family ownership, and gender diversity on the board of commissioners influence tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. Using a quantitative approach, the data were analyzed through multiple linear regression with SPSS version 27. The sample was selected usin…
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- xvii, 64 hlm.; ilus.; tab.; 29 cm.
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- T1821252025
PENGARUH THIN CAPITALIZATION, TRANSFER PRICING DAN CAPITAL INTENSITY TERHADAP…
This study aims to examine the effect of Thin Capitalization, Transfer Pricing, and Capital Intensity on Tax Avoidance, with Islamic Corporate Governance as a moderating variable. A quantitative approach was employed in analyzing secondary data, selecting 14 companies consistently listed on the Indonesian Sharia Stock Index during the 2020-2024 period. The researchers employed a purposive sampl…
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- xvi, 98 hlm.; ilus.; tab.; 29 cm.
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- T1818962025
PENGARUH SUSTAINABILITY REPORT, FINANCIAL DISTRESS, DAN CAPITAL INTENSITY TER…
The purpose of this study is to test the theories of sustainability reporting, financial distress, and capital intensity. The data used in this study is secondary data in the form of company annual reports. The study population was manufacturing companies in the food and beverage sector for the period 2021-2023. Sampling was conducted using a purposive sampling method with a total of 69 samples…
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- xiii, 104 hlm.; ilus.; tab.; 29 cm.
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- T1820892025
PENGARUH OPINI AUDIT DAN TEMUAN AUDIT BADAN PEMERIKSA KEUANGAN PERWAKILAN PRO…
Penelitian ini bertujuan untuk menguji pengaruh opini audit dan temuan audit BPK terhadap kinerja pemerintah daerah. Populasi dalam penelitian ini meliputi 17 laporan hasil pemeriksaan pada kabupaten dan kota di Provinsi Sumatera Selatan selama periode 2020–2022. Penelitian ini menggunakan metode sampel jenuh, sehingga seluruh populasi dijadikan sampel. Teknik analisis data yang digunakan ada…
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- xviii, 70 hlm.; ilus.; tab.; 29 cm
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- T1840072025
PENGARUH FINANCIAL DISTRESS, KOMPLEKSITAS OPERASI, DAN UKURAN PERUSAHAAN TERH…
Penelitian ini menguji pengaruh financial distress, kompleksitas operasi, dan ukuran perusahaan terhadap audit report lag dengan profitabilitas sebagai variabel moderasi pada perusahaan sektor energi yang terdaftar di BEI periode 2021–2023. Sampel penelitian terdiri dari 42 perusahaan dengan total 126 observasi yang dipilih melalui purposive sampling. Analisis dilakukan menggunakan regresi da…
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- xviii, 97 hlm.; ilus.; tab.; 29 cm
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- T1839712025
PENGARUH ECONOMIC VALUE ADDED, MARKET VALUE ADDED, DAN EARNING PER SHARE TERH…
This study aims to analyze the influence of Economic Value Added (EVA), Market Value Added (MVA), and Earnings Per Share (EPS) on stock returns of automotive sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. The research employs a quantitative approach using multiple linear regression analysis. The results indicate that EVA and MVA have a …
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- xiii, 69 hlm.; ilus.; 29 cm
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- T1596132024
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