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…
This study aims to examine the effect of Internal Audit, effectiveness of internal control, and Whistleblowing System on fraud prevention in the state-owned company listed in Indonesia stock Exchange Year 2019-2022. The method used in this research is a quantitative method. The sampling technique used puposive sampling, namely as many as 17 companies with a 4 year research period. The research …
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh komposisi komite audit, ukuran perusahaan, dan solvabilitas terhadap nilai perusahaan dengan audit delay sebagai variabel mediasi. Populasi pada penelitian ini adalah perusahaan healthcare yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2022. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunde…
This research aims to predict the potential of bankruptcy in property and real estate sector companies listed on the Indonesia Stock Exchange using the Altman Z-Score Method. Bankruptcy is a critical issue that can affect the stability of the property and real estate sector, which is one of the important sectors in the economy. The Altman Z-Score method is a bankruptcy prediction tool that has …
This study aims to analyze the effect of audit fees, audit rotation, and auditor’s reputation on audit quality with firm size as a moderation variable. The sample for this study is financial sector companies that listed on the Indonesia Stock Exchange for 2020-2022. The number of research samples is 198 samples determined by the purposive sampling method. The data analysis technique used is p…
This research aims to examine the influence of profitability, liquidity, and tangibility on the capital structure of banks in the ASEAN-5 countries. The research data consists of panel data comprising 630 observations, covering the period from 2016 to 2022 for banks in the ASEAN-5 countries. The data were obtained from the BankFocus website using a fixed effect model (FEM), the results indicate…
This research aims to analyze the effect of profit sharing financing, initial capital, production costs and length of business on the income of MSMEs that borrow from Sharia Microfinance Institutions. The method used in this research is a quantitative method using Eviews 10. The population in this research is MSMEs who borrow from Sharia Microfinance Institutions at BMT Insan Mulia Palembang wi…
This study aims to empirically examine the effect of chief executive officer (CEO) characteristics and ownership structures on audit fees. The observed factors of CEO characteristics include gender and tenure, while the ownership structures are foreign and institutional. The population in this study consists of non-financial companies listed on the Indonesia Stock Exchange (IDX) during the peri…
The study aims to analyze the influence of government expenditure, urban population, percapita income, and foreign direct investment on carbon dioxide emissions in Indonesia. The data used in this study consists of secondary data in the form of a time series from 2000 to 2020. This data was obtained from the World Bank for the years 2000 to 2020. The analytical method employed in this research …
Capital Expenditures are financial expenditures allocated for the procurement or development of tangible fixed assets that provide benefits for more than 1 year. There is instability in the growth of Original Regional Income, Balancing Funds and Capital Expenditures in South Sumatra Province. This research aims to determine the effect of Regional Original Income and Balancing Funds on Capital E…
Penelitian ini bertujuan untuk menguji pengaruh reputasi auditor dan efektivitas komite audit terhadap manajemen laba sebelum dan selama pandemi COVID-19.Pengambilan sampel dilakukan dengan metode purposive sampling dengan total sampel sebanyak 90 sampel. Teknik analisis yang digunakan adalah Regresi Data Panel menggunakan aplikasi pendukung STATA 17. Hasil penelitian menunjukkan bahwa variabel…