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…
Penelitian ini bertujuan untuk mengetahui pengaruh financial distress, leverage, likuiditas, dan profitabilitas terhadap opini audit going concern pada Perusahaan real estate dan properti yang terdaftar di BEI pada periode tahun 2019-2022. Teori yang digunakan pada penelitian ini adalah teori agensi dan teori sinyal. Penelitian ini menggunakan metode penelitian kuantitatif. Populasi penelitian …
This study aims to examine the effect of capital, credit risk and efficiency on banking profitability. The data used in this research is panel data, with the data collection technique used is archival data analysis. The calculation period starts from 2011-2021. The sampling method used was purposive sampling method using 228 samples selected from conventional banking sector in ASEAN 5 countries…
This research aims to determine the effect of audit quality, audit report lag, financial distress and CEO financial expertise on the integrity of financial reports in banking subsector companies listed on the Indonesian stock exchange in 2020-2022. The method used in this research is a quantitative method. The population used in this research is banking subsector companies for the 2020-2022 per…
This study aims to empirically examine the effect of carbon emissions disclosure, environmental performance and audit committees on firm value. The environmental factors observed include disclosure of carbon emissions and environmental performance, while the company's internal factors are the audit committee. The population in this study consists of non-financial companies listed on the Indones…
Penelitian ini betujuan untuk mengetahui perbedaan kinerja keuangan perusahaan properti dan real estate selama dan sesudah pandemi COVID-19 di Indonesia (Studi Kasus pada Perusahaan yang Tergabung Dalam Bursa Efek Indonesia). Populasi dalam penelitian ini adalah seluruh perusahaan properti dan real estate yang sudah terdaftar di Bursa Efek Indonesia sampai dengan tanggal 08 Maret 2023. Peneliti…
This study aims to test the influence of company size, debt to equity ratio, and audit opinion on the length of time for audit completion in banking companies listed on Indonesia Stock Exchange in 2019-2022. Samples selected using the purposive sampling technique were obtained as many as 140 samples. The results of the study showed that the size of the company, and the opinion of the audit affe…
Capital expenditure has an important role in advancing the economic growth of a region through the procurement, purchase, or construction of fixed assets and other assets that contribute significantly to economic development. This study aims to analyze the effect of Regional Original Revenue, General Allocation Fund, and Area on Capital Expenditure in 17 Districts/Cities of South Sumatra Provin…
his study aims to analyze the effect of Audit Tenure, Public Ownership, Financial Disress, Audit Delay and Audit Committee on Auditor Switching Before and After the Covid 19 Pandemic Basic Industry and Chemical Sectors Registered on the IDX for the 2018-2021 period. Auditor Switching is auditor turnover as measured using a dummy variable, coded (1) if the company does auditor switching and code…
This research aims to examine the effect of impelentation of big data analytics, the size of the public accounting firm and audit opinion on audit delays in banking, telecommunications and transportation sub-sector companies listed on the Indonesia Stock Exchange for the period 2016 - 2021. The type of data used in this research is secondary data obtained from the company website or the Indones…
This study aims to examine the effect of financial stability, financial leverage, financial targets and rationalization of fraudulent financial statement. The population used in this study is banking companies listed on the indonesia stock exchange in 2017-2022. Sampling using purposive sampling method based on certain criteria. The number of companies sampled was 33 companies. The type of data…
Audit report lag is the time lag between the company's closing year report and the auditor's completion schedule for the audited financial report. This research is a type of quantitative research with the purpose to finding out the influence of Financial Distress, Audit Opinion and Profitability on Audit Report Lag. Sample used in this research is State Owned Companies listed on the Indonesian …
This research aims to empirically examine the effect of age, gender, and educational background diversity of board of commissioners on company value, and examines whether the size of the company acts as a moderator, either strengthening or weakening these relationships. This research also includes a control variable, namely the reputation of the Public Accounting Firm (KAP). The type of data us…
Tujuan dari penelitian ini adalah untuk Penelitian ini bertujuan untuk untuk mengetahui dan menganalisis perbedaan pada Abnormal Return, Trading Volume activity dan harga saham sebelum dan sesudah pengumuman merger dan akuisisi pada perusahaan perbankan go public yang terdaftar di BEI pada periode 2018-2022. Populasi penelitian terdiri dari 42 perusahaan perbankan yang telah terdaftar di bursa …
Penelitian ni bertujuan untuk mengetahui pengaruh antara faktor spesifik bank dan faktor makroekonomi terhadap pertumbuhan laba perbankan di Indonesia. Populasi dalam penelitian ini adalah semua perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2015-2022, yaitu sebanyak 47 perusahaan sektor perbankan dengan sampel penelitian sebanyak 9 perusahaan. Dengan menggu…
The purpose of this study was to empirically test the phenomenon / evaluate the effect of Internal Control and Whistleblowing System on Fraud Prevention in Village Fund Management in Regional Village Devices of Ogan Ilir Regency. The samapel size taken was 60 respondents related to the use of village funds. The sampling technique was purposive sampling, where the respondents taken were some of …
This research aims to determine the influence of motives, capability, and possibility on fraudulent financial statements in manufacturing companies in the consumer goods industry listed on the Indonesian Stock Exchange for the period 2018 - 2022. This is a quantitative research study. The research data are secondary data obtained from the financial reports of manufacturing companies in the cons…
This study aims to analyze the effect of liquidity proxied by Current Ratio, solvency proxied by Debt to Equity Ratio and profitability proxied by Return on Equity on the stock price of the food and beverage sub-sector in Indonesia for the period 2017-2022. The research method uses a quantitative approach with the sampling method used is purposive sampling consisting of 17 food and beverage sub…