This research aims to analyze the influence of Regional Original Income (PAD), Profit Sharing Funds (DBH), and General Allocation Funds (DAU) on GRDP in districts/cities of South Sumatra Province. The data used in this research is secondary data in the form of time series data obtained from the Central Bureau of Statistics (BPS) and DJPK of the Ministry of Finance for 5 years. The analysis tech…
This research aims to examine the effect of KAP reputation, company size, and audit tenure on audit quality in food and beverage subsector companies listed on the IDX in 2018-2022. The method used in this research is a quantitative method. The sampling technique used purposive sampling, namely 24 companies. The number of research observations was 120 companies with a 5 year research period. The…
Companies going public have a responsibility to share their financial information with the general public. Therefore, every management will work hard to provide better service. This research aims to determine the influence of the fraud hexagon (Pressure, opportunity, rationalization, competence, arrogance, collusion) on fraudulent financial reporting studies in manufacturing companies in variou…
This study aims to determine the differences influence of macroeconomic variables proxied with Inflation, Interest Rate and Exchange Rate variables on the Share Prices of food and beverage sub-sector companies for the 2017-2022 period or before and after the announcement of Covid-19. The research method uses a quantitative approach using secondary data obtained from the Indonesia Stock Exchange…
This study aims to analyze the influence of profitability, solvency, firm size, firm age, and audit tenure on audit delay public before and during Covid-19 pandemic with accounting firm size as a moderating variable. The sample for this study is property and real estate sector companies that listed on the Indonesia Stock Exchange in 2017-2022. This research uses quantitative descriptive methods…
This study aims to analyze the effect of gender diversity of commissioners and audit committees, as well as audit fees on audit quality. This empirical research focuses on property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2022 period. The data used in this study are secondary data obtained through the company's financial statements and annual report…