Penelitian ini memiliki tujuan untuk menganalisis Arus Kas yang dapat mempengaruhi Laba Bersih, dengan menggunakan variabel Arus Kas Pendanaan, Arus Kas Investasi, dan Arus Kas Operasi pada perusahaan sektor Pertambangan yang terdaftar di Bursa Efek Indonesia. Penelitian ini diambil dari lima tahun terakhir yaitu 2018 hingga 2022. Teknik pengambilan sampel menggunakan purposive sampling sehingg…
Penelitian ini bertujuan mengetahui dan menganalisis peran auditor internal di Inspektorat Daerah Kabupaten Ogan Komering Ulu Timur sebagai pengawas, konsultan, dan katalisator secara kualitatif. Jenis data yang digunakan pada penelitian ini adalah data primer berupa hasil wawancara dengan narasumber yang telah ditetapkan berdasarkan kriteria tertentu. Populasi penelitian adalah Satuan Kerja Pe…
This study aims to determine the effect of population and local native income (PAD) on the GDP of districts and cities in South Sumatra province for the period 2011–2021. This research is descriptive-quantitative, using pane data regression analysis, and the best method used in this study is the fixed effect model. The results of the research show that simultaneously, the population and PAD a…
This study aims to analyze the effect of village funds, education function expenditures and health function expenditures on poverty in Papua Province districts/cities in 2015-2021. The data used in this study is secondary data in the form of panel data from 2015-2021, the sourced from the Central Bureau of Statistics (BPS) and the Directorate General of Fiscal Balance (DJPK). The method in this…
This study aims to examine the effect of financial stability, external pressure, ineffective monitoring, change in auditor, and change in director on financial statement fraud. The population used in this study are financial sector companies listed on the Indonesia Stock Exchange (BEI) for the 2020-2022 period. The sample was determined using a purposive sampling technique which resulted in a t…
This study aims to analyze the Effect of Central Government Transfer and Fiscal Stress on Regional Expenditure Regencies/Municipalities in South Sumatera Year 2018-2022. The data used in this research is secondary data in the form of panel data from 2012-2021, sourced from the Central Agency on Statistics and Directorate General of Fiscal Balance. In this study using a quantitative approach to …
This research aims to empirically examine the influence of working capital turnover (WCT), liquidity (CR), and solvency (DAR) with firm size as a control variable on profitability (ROA) in manufacturing companies in Indonesia. The research data consist of panel data comprising 2940 observations of manufacturing companies over a ten-year period. The data were obtained from the workspace reviniti…
This research aims to test and analyze the influence of earnings management, profitability and liquidity on financial performance. The population in this study are plastic and packaging subsector manufacturing companies listed on the Indonesia Stock Exchange, totaling 15 plastic and packaging subsector manufacturing companies listed on the Indonesia Stock Exchange in the 2018-2022 period. This …
This study aims to examine the effect of tangibility, asset turnover and leverage on financial performance. The population on this study was mining sector companies that listed on Indonesia Stocks Exchange and the samples on this study was 80 observations, from 16 companies that included in mining sector companies shares in 5 years from 2018-2022. The samples were taken by using purposive sampl…
The need for large development spending often becomes an obstacle in the Government's budget, so that it has to face budget deficit conditions and look for other sources of financing. Financing through debt is one way to cover the budget deficit and for national development. However, debt will become a budget burden in the coming year because it needs to be paid back with predetermined interest…
This study aims to determine the significant effect of financial literacy on financial behavior in Economics Education students at Sriwijaya University Class of 2020. This research is causal associative research. The sampling technique used in this study was Simple Random Sampling with a total sample of 61 students from a total population of 72 students. Data collection techniques were used in …
Dimensi regional (wilayah) dan spasial (tata ruang) merupakan variabel penting dalam perencanaan pembangunan. Tata ruang wilayah merupakan wadah (area) dimana kegiatan usaha dan pembangunan diletakkan, oleh karena itu harus dipilih dan ditentukan secara tepat, agar supaya kegiatan ekonomi dan pembangunan tidak mengalami kegagalan. Terdapat tiga tahapan perkembangan tata ruang wilayah, bermula d…
The purpose of this study was to determine the effect of competence, fee audit, audit committee, and leverage on audit quality in lq45 companies listed on the IDX for the 2019-2021 period. The research population consisted of 45 companies and the number of research samples used was 27 basic material sector companies registered on the IDX for 2019-2021 using the purposive sampling method. The ty…
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh financial distress, ukuran dewan direksi, ukuran komisaris independen, ukuran komite audit, ukuran perusahaan, dan sales growth terhadap penghindaran pajak. Populasi pada penelitian ini adalah perusahaan manufaktur subsektor food and baverage yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2022. Penelitian ini merupakan …
This research aims to determine the effect of government spending in the health sector, government spending in the education sector, and per capita income on life expectancy in Indonesia. This type of research is quantitative. The data used is secondary data sourced from the World Bank. The analysis technique used is time series data regression analysis usingautoregressive distributed lag (ARDL…
This study aims to examine the effect of bank capital and size on the level of banking efficiency. 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 sectors in ASEAN 5 countries. R…
Penelitian ini bertujuan untuk menganalisis pengaruh Likuiditas yang diproksikan dengan Current Ratio, Solvabilitas yang diproksikan dengan Debt To Equity Ratio dan Profitabilitas yang diproksikan dengan Return On Equity terhadap Harga Saham sektor pertambangan di Bursa Efek Indonesia (BEI) periode 2017-2021. Metode penelitian menggunakan pendekatan kuantitatif dengan metode ordinary least suar…
This study aims to examine the effect of audit fees, auditor workload, audit risk, and audit planning on audit quality. The population used in this study were auditors who worked in public accounting firms throughout Southern Sumatra. Sampling using purposive sampling method based on certain criteria. The number of respondents sampled in this study were 61 auditors. The type of data used is pri…
Penelitian ini menganalisis Pengaruh Dana Desa terhadap Penduduk Miskin di Kabupaten Musi Banyuasin. Penelitian ini bertujuan untuk mengetahui dan menganalisis gambaran umum serta pengaruh Dana Desa dan Penduduk Miskin di Kabupaten Musi Banyuasin. Metode estimasi menggunakan analisis data panel. Dalam model data panel persamaan model dengan menggunakan data cross-section. Data yang digunakan da…
This research focuses on examining and testing the level of influence on KAP Size, profitability, firm size, solvency, and audit opinion on audit delay in banking sector companies. The sample population used is banking sector companies listed on the Indonesia Stock Exchange in 2017 - 2021. The technique used in sampling is "Purposive Sampling" and the results of the sample criteria that can be …
Penelitian ini bertujuan untuk mengetahui perbedaan tingkat kesehatan bank syariah milik pemerintah sebelum dan sesudah merger dengan menggunakan metode Risk Profile, Good Corporate Governance, Earnings dan Capital. Penelitian ini menggunakan metode kuantitatif dan komparatif dengan jenis data sekunder berupa laporan keuangan triwulan yang diperoleh dari website resmi bank dan www.ojk.co.id. Sa…