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…
This research aims to determine the impact of (1) audit quality (2) environmental social governance on the firm value. The method used in this research is the quantitative method. The population in this study is a companies on the SRI-KEHATI index listed on the Indonesian Stock Exchange in 2018-2022 using purposive sampling method. Data analysis techniques use multiple regression analysis. The …
Penelitian ini dilakukan untuk menguji pengaruh gender diversity terhadap profitabilitas bank di negara ASEAN – 5. Studi ini mengumpulkan data dari 80 bank komersial yang terdaftar di Bankfocus dari tahun 2011 hingga 2022. Penelitan dilakukan dengan estimasi fixed effect model (FEM) yang menunjukkan hubungan antara gender diversity terhadap profitabilitas bank di negara ASEAN- 5. Profitabilit…
Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan dan reputasi auditor terhadap kualitas audit. Sempel penelitian ini adalah perusahaan sektor industri yang terdaftar di Bursa Efek Indonesia tahun 2019-2021. Penelitian ini menggunakan metode deskriptif kuantitatif. Jumlah sampel pada penelitian ini sebanyak 60 sampel yang ditentukan dengan metode purposive sampling. Teknik anali…
This research aims to examine and analyze the influence of environmental costs, environmental disclosure, and environmental audit on financial report performance. The population for this study consists of manufacturing companies in the industrial and chemical sector listed on the Indonesia Stock Exchange from 2020 to 2022. The research is designed as a descriptive study with a quantitative appr…
PENELITIAN INI BERTUJUAN UNTUK MENGUJI PENGARUH TEKANAN ANGGARAN WAKTU, INSENTIF KINERJA DAN PENGALAMAN AUDITOR TERHADAP AUDIT JUDGEMENT. PENELITIAN INI BERTUJUAN UNTUK MEMPEROLEH BUKTI EMPIRIS MENGENAI PENGARUH TEKANAN ANGGARAN WAKTU, INSENTIF KINERJA DAN PENGALAMAN AUDITOR TERHADAP AUDIT JUDGEMENT. POPULASI DALAM PENELITIAN INI ADALAH AUDITOR YANG BEKERJA PADA KANTOR AKUNTAN PUBLIK WILAYAH SU…
This study has the purpose of knowing the leading sectors in Pagar Alam City. The analysis was carried out by comparing GRDP at 2010 Constant Prices of Pagar Alam City and GRDP at 2010 Constant Prices of South Sumatra Province using the 2017-2021 period, using the Location Quotient (LQ) Dynamic Location Quotient (DLQ) analysis approach, Growth Ratio Model (MRP), Overlay analysis, Klassen Typolo…
Penelitian ini bertujuan untuk mengatahui pengaruh Audit Fee, Audit Rotation, dan Audit Tenure Terhadap Kualitas Audit. Objek dari penelitian ini adalah perusahaan perbankan di Indonesia pada periode 2017-2021. Teknik pengambilan sampel dipilih melalui metode purposive sampling. Sampel yang diginakan berjumlah 52 perusahaan perbankan di Indonesia dengan total data sampel yang diolah sebanyak 26…
This research aims to measure the influence and analyze whether the quality of internal audit, internal controls, and organizational culture have an impact on the implementation of Good Corporate Governance in hospitals in the city of Palembang. This study is a quantitative research. The research data consists of primary data in the form of questionnaires distributed directly to the respondents…
This research aims to empirically test the influence gender diversity to the board of directors and board of commissioners dividend policy on all non-financial companies in Indonesia during the 2020-2022 period, with profitability and firm size as a control variables. Samples were taken using the method purposive sampling, resulting in 210 observations. The hypothesis is tested using fixed effe…