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…
This research aims to examine and determine the influence of the elasticity of regional taxes and levies on fiscal independence in Indonesia. The data used is secondary data for the 2018-2022 period obtained from the Central Statistics Agency (BPS) and also the Financial Services Authority (OJK) . The analytical method used is panel data with the help of the E-views 9 program. The results of th…
This research aims to empirically test the effect of COVID-19 on profitability of all companies in Indonesia during 2015–2022, using the Difference in Differences method. The COVID-19 variable is measured using a dummy variable with the category of company affected and the period affected. Profitability is measured using Return on Assets. The sample was obtained via the Refinitiv Workspace we…
Indeks Pembangunan Manusia digunakan untuk mengukur tingkat pencapaian kualitas pembangunan manusia baik dari segi Pendidikan, Kesehatan dan ekonomi, indeks pembangunan manusia ini dipublikasikan oleh United Nations Development Programme (UNDP) pada tahun 1996 dalam laporan berjudul “Human Development Report” yang disusun sebagai indikator penting untuk menilai keberhasilan pembangunan oleh…
This research aims to determine the influence of professional skepticism, audit experience, audit quality, audit tenure and audit fees in detecting fraud. The type of data used in this research is premier data obtained through distributing questionnaires. Respondents in this study were auditors who worked at the Public Accounting Firm (KAP) in Palembang City who were registered with the Indones…
This study aims to analyze the use of Fraud Hexagon Theory moderated by an audit committee in detecting fraudulent financial reports in State-Owned Enterprises in 2018-2022. The population in this study were State-Owned Enterprises listed on the Indonesia Stock Exchange in 2018-2022. The total research sample was 100 companies obtained through purposive sampling technique. The statistical metho…