Filter by
KETEPATAN WAKTU LAPORAN AUDIT: PENGARUH KEY AUDIT MATTERS DAN KOMPLEKSITAS PE…
This study aims to examine the influence of Key Audit Matters (KAM) disclosure and Firm Complexity on Audit Report Lag (ARL) with Auditor Reputation as a moderating variable. The population of this study consists of companies in the Consumer Cyclicals sector listed on the Indonesia Stock Exchange (IDX) during the 2022 to 2024. Using purposive sampling, a sample of 119 companies was obtained, re…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xviii, 103 hlm.; ilus.; 29 cm
- Series Title
- -
- Call Number
- T1932102026
PERAN KOMITE AUDIT DALAM MITIGASI MANAJEMEN LABA DENGAN REPUTASI AUDITOR SEBA…
This study aims to examine the role of audit committees in mitigating earnings management with auditor reputation as a moderating factor. Earnings management is measured using discretionary accruals. This study focuses on consumer non-cyclical companies listed on the Indonesia Stock Exchange (IDX) during 2020-2024. The sampling technique used purposive sampling, resulting in 70 companies with a…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xviii, 87 hlm.; ilus.; 29 cm
- Series Title
- -
- Call Number
- T1932052026
PENGARUH DEWAN DIREKSI TERHADAP TRANSPARANSI INFORMASI KEUANGAN YANG DIMODERA…
This study aims to examine the influence of the board of directors on financial information transparency, with the audit committee as a moderating variable. This study uses panel data with an observation period from 2020 to 2024. The research sample consists of consumer cyclicals companies listed on the Indonesia Stock Exchange (IDX). Based on the purposive sampling method, 87 companies were se…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- 78 hlm.; ilus.; 29 cm
- Series Title
- -
- Call Number
- T1932112026
PENGARUH TEMUAN AUDIT, TINDAK LANJUT HASIL AUDITM DAN KERUGIAN DAERAH TEHADAP…
This study aims to analyze the effect of audit findings, follow-up actions on audit recommendations, and regional financial losses on corruption levels in provincial governments in Indonesia during the 2018-2022 period. The research employs a quantitative approach using panel data analyzed through a Fixed Effect model. The results indicate that audit findings do not have a significant effect on…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- 84 hlm.; ilus.; 29 cm
- Series Title
- -
- Call Number
- T1931712026
PENGARUH KEY AUDIT MATTERS TERHADAP ORIENTASI FINANSIALISASI KORPORASI DENGAN…
This study aims to examine the influence of Key Audit Matters (KAMs) disclosure on corporate financialization with auditor reputation as a moderating variable. The research objects are basic materials sector companies listed on the Indonesia Stock Exchange (IDX) during 2023 to 2024. Using purposive sampling, this study obtained a total of 81 companies with 162 observations. The data analysis te…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xix, 108 hlm.; ilus.; tab.; 29 cm.
- Series Title
- -
- Call Number
- T1931492026
ANALISIS PENGARUH E-TILANG, SOSIALISASI PERPAJAKAN, KESADARAN WAJIB PAJAK DAN…
Motor Vehicle Tax (PKB) is a highly potential source of Regional Original Revenue (PAD), expected to improve public welfare and regional development. The increase in motor vehicle ownership should be in line with the increase in motor vehicle tax revenue, which exceeds the revenue target. However, many taxpayers still fail to comply with their motor vehicle tax payments. The purpose of this stu…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xv, 42 hlm.; ilus.; 29 cm
- Series Title
- -
- Call Number
- T1911022025
IMPLEMENTASI CORETAX ADMINISTRATION SYSTEM (CTAS) UNTUK MENINGKATKAN KEPATUHA…
This study investigates whether the Coretax Administration System (CTAS) enhances taxpayer compliance in Indonesia’s digital tax environment by testing the roles of system quality and information quality. Although CTAS aims to simplify filing and payment, compliance may remain suboptimal when users face technical friction or receive information that is inaccurate, untimely, or irrelevant. Usi…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xiii, 87 hlm.; ilus.; 29 cm
- Series Title
- -
- Call Number
- T1912562026
PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DISCLOSURE TERHADAP AUDIT FEE …
This study aims to examine the effect of Environmental, Social, and Governance Disclosure (ESG) on audit fees and also to analyze the role of audit complexity as a moderating variable. This research using a quantitative method with purposive sampling technique. The sample consist of 39 companies listed on the stock exchanges of Indonesia, Malaysia, Thailand, Singapore, and the Philippines with …
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xviii, 98 hlm.; ilus.; tab.; 29 cm.
- Series Title
- -
- Call Number
- T1929662026
PENGARUH SIZE, INVENTORY INTENSITY, CAPITAL INTENSITY, DAN ENVIRONMENTAL, SOC…
This study aims to examine the effect of size, inventory intensity, capital intensity, and Environmental, Social, and Governance (ESG) on tax avoidance. The main theoretical framework used is agency theory. The secondary data used were obtained from the financial statements of companies listed on the Indonesia Stock Exchange in 2022-2024 and Eikon Refinitiv. The population in this study was all…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xviii, 109 hlm.; ilus.; tab.; 29 cm.
- Series Title
- -
- Call Number
- T1929652026
PENGARUH FEMALE LEAD SIGNING PARTNER TERHADAP KUALITAS AUDIT DENGAN INHERENT …
This study aims to examine the effect of female lead signing partners on audit quality, which is proxied by discretionary accruals (DA), with inherent risk and loss as moderating variables. Inherent risk is proxied by earnings volatility. The object of this study is basic materials sector companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024. The sample consists of 84 compan…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xx, 154 hlm.; ilus.; tab.; 29 cm.
- Series Title
- -
- Call Number
- T1930632026
PENGARUH KEPEMILIKAN INVESTOR ASING TERHADAP KUALITAS AUDIT DENGAN CSR SEBAGA…
This study aims to examine the effect of foreign investor ownership on audit quality with Corporate Social Responsibility (CSR) as a moderating variable in LQ45 companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. The sample consists of 81 observations selected using a purposive sampling method, based on secondary data obtained from companies’ sustainability repo…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xviii, 112 hlm.; ilus.; tab.; 29 cm.
- Series Title
- -
- Call Number
- T1930382026
DAMPAK KERAGAMAN INDUSTRI AUDITOR PADA KUALITAS AUDIT DENGAN KOMPLEKSITAS KLI…
Auditor industry diversification reflects the breadth of auditors’ experience in handling clients across various industry sectors, which is believed to enhance cognitive flexibility and the quality of audit decision-making. This study aims to analyze the effect of auditor industry diversification on audit quality and examine the moderating role of client complexity, based on Behavioral Decisi…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xxii, 176 hlm.; ilus.; tab.; 29 cm.
- Series Title
- -
- Call Number
- T1930042026
PERSPEKTIF WAJIB PAJAK BADAN TERHADAP PENERAPAN CORE TAX ADMINISTRATION SYSTE…
This study examines corporate taxpayers’ perspectives on the implementation of the Core Tax Administration System (CTAS). CTAS is a tax administration reform initiated by the Directorate General of Taxes to improve efficiency, transparency, and tax compliance through an integrated digital system. This research employs a descriptive quantitative approach using questionnaire data collected from…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xxi, 278 hlm.; ilus.; tab.; 29 cm.
- Series Title
- -
- Call Number
- T1915832025
PENGARUH CAPITAL ADEQUACY RATIO (CAR), DEBT TO ASSET RATIO (DAR), DAN UKURAN …
Penelitian ini bertujuan untuk menganalisis pengaruh Capital Adequacy Ratio, Debt to Asset Ratio, dan Ukuran Perusahaan terhadap Financial Distress pada Bank Syariah Indonesia dan Malaysia pada tahun 2017–2022. Metode penelitian yang digunakan adalah metode kuantitatif. Jenis data pada penelitian ini merupakan data sekunder yang diperoleh dari database Moody’s Analytics Bank Focus melalui s…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xvi, 118 hlm.; ilus.; tab.; 29 cm.
- Series Title
- -
- Call Number
- T1912212026
PENGARUH KEPEMILIKAN INSTITUSI, KEPEMILIKAN MANAJEMEN, DAN KOMITE AUDIT TERHA…
Audit quality plays a crucial role in ensuring the credibility and reliability of corporate financial statements, particularly in the mining sector, which is characterized by high operational risk and financial complexity. This study aims to examine the effect of institutional ownership, managerial ownership, and audit committees on audit quality in mining companies listed on the Indonesia Stoc…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xii, 108 hlm.; ilus.; tab.; 29 cm.
- Series Title
- -
- Call Number
- T1925252026
PENGARUH LEVERAGE, UKURAN LEGISLATIF, INTERGOVERMENTAL REVENUE, UKURAN PEMERI…
This study aims to analyze the effect of leverage, legislative size, intergovernmental revenue, local government size, and local tax revenue on the financial performance of the Palembang City local government. Financial performance is measured using the fiscal independence ratio, while the independent variables include leverage, measured by debt-to-equity ratio, legislative size, measured by th…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xix, 129 hlm.; ilus.; tab.; 29 cm.
- Series Title
- -
- Call Number
- T1868452025
PENGARUH INVENTORY INTENSITY, FINANCIAL DISTRESS, DAN GENDER DIVERSITY TERHAD…
This study aims to analyze the effect of inventory intensity, financial distress, and gender diversity on tax avoidance in manufacturing companies in the consumer cyclicals sector listed on the Indonesia Stock Exchange during the 2022–2024 period. This study employs a quantitative approach using secondary data obtained from companies’ financial statements and annual reports. The research sa…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xvi, 102 hlm.; ilus.; tab.; 29 cm.
- Series Title
- -
- Call Number
- T1913752026
PENGARUH INCOME SMOOTHING DAN SUSTAINABILITY PERFORMANCE TERHADAP BIAYA AUDIT…
This study aims to analyze the factors that influence audit fees in non-No. companies. The variables used include income smoothing and sustainability performance as independent variables, and audit fees as the dependent variable. The purpose of this research is to examine the effect of these variables on audit fees. The sample was selected using purposive sampling from the Refinitiv LSEG databa…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xviii, 69 hlm.; ilus.; tab.; 29 cm.
- Series Title
- -
- Call Number
- T1913032026
PENGARUH ENVIRONMENTAL SOCIAL GOVERNANCE (ESG) TERHADAP NILAI PERUSAHAAN DENG…
This study aims to empirically examine the effect of Environmental Social Governance (ESG) on firm value through tax avoidance as a mediating variable (an empirical study on mining sector companies listed on the Indonesia Stock Exchange for the 2022–2024 period). The research adopts a quantitative approach using secondary data from 24 companies selected through purposive sampling. Data analys…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xviii, 72 hlm.; ilus.; 29 cm
- Series Title
- -
- Call Number
- T1913932026
PENGARUH PENGUNGKAPAN ENVIRONMENTAL SOCIAL AND GOVERNANCE (ESG) TERHADAP NILA…
This study aims to empirically examine the effect of Environmental Social and Governance (ESG) disclosure on firm value, with tax avoidance as a mediating variable, in food and beverage subsector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This study employs a quantitative approach using secondary data from 28 companies selected through purposive sampling. Da…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xix, 82 hlm.; ilus.; 29 cm
- Series Title
- -
- Call Number
- T1913322026
PENGARUH PERENCANAAN PAJAK DAN PENGHINDARAN PAJAK TERHADAP KINERJA KEUANGAN D…
This study aims to analyze the effect of tax planning and tax avoidance on financial performance, as well as the role of independent commissioners as a moderating variable in mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. The research employs a quantitative method using 11 companies as samples (55 observations) and applies panel data regression and mod…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xix, 76 hlm.; ilus.; 29 cm
- Series Title
- -
- Call Number
- T1913232026
PENGARUH LITERASI PAJAK TERHADAP KEPATUHAN PAJAK DENGAN BIG FIVE PERSONALITY …
This study is based on the low level of tax compliance in Indonesia despite the government's various efforts in education and system reform. This study aims to analyze the influence of tax literacy on the compliance of individual taxpayers by considering the role of the big five personality traits as a moderating variable, which includes extraversion, conscientiousness, openness, neuroticism, a…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xv, 180 hlm.; ilus.; tab.; 29 cm
- Series Title
- .
- Call Number
- T1872712025
PENGARUH ENVIRONMENTAL SOCIAL AND GOVERNANCE (ESG), PROFITABILITAS,LEVERAGE D…
This research aims to analyze the influence of ESG, Profitability, Leverage, and Liquidity on Tax Aggressiveness in service sector companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. The study used quantitative methods with 81 observations from 27 companies. The analysis was conducted through multiple linear regression. The results show that the model is simultane…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xvi, 150 hlm.; ilus.; tab.; 29 cm.
- Series Title
- -
- Call Number
- T1900702025
PENGARUH KUALITAS SISTEM, KUALITAS INFORMASI, DAN PENGGUNAAN SISTEM TERHADAP …
This research aims to test the effect of system quality, information quality, and system usage on the net benefits of PT Citra Lestari Mobilindo. The population in this study is the staff of PT Citra Lestari Mobilindo. The sample was determined using purposive sampling technique with a total of 34 respondents. The data analysis technique used is multiple linear regression analysis using IBM SPS…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xix, 99 hlm.; ilus.; 29 cm
- Series Title
- -
- Call Number
- T1393632024
PENGARUH FEE AUDIT, AUDIT TENURE, DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT (S…
This research aims to empirically determine the influence of fee audits, audit tenure, and audit rotation on audit quality. This research uses a quantitative approach with secondary data types. The population that used was 70 companies listed in the Jakarta Islamic Index 70 period 2019-2022 with a research sample of 53 companies obtained through a purposive sampling technique. The analysis tech…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xix, 66 hlm.; ilus.; 29 cm
- Series Title
- -
- Call Number
- T1388102023
PENGARUH LAPORAN KEBERLANJUTAN TERHADAP KINERJA KEUANGAN: STUDI EMPIRIS PADA …
This study aims to analyze the effect of sustainability reporting practices on financial performance among financial sector companies in Southeast Asia during the 2021–2023 period. Sustainability issues have become a major focus in the financial sector due to its strategic role in allocating capital for sustainable economic activities. Using a quantitative approach, this study examines 73 com…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xvi, 153 hlm.; ilus.; tab.; 29 cm
- Series Title
- -
- Call Number
- T1906402025
SYSTEMATIC REVIEW : FAKTOR-FAKTOR YANG MEMPENGARUHI KESEHATAN MENTAL REMAJA D…
Adolescent mental health is an increasingly important public health issue, along with the rising prevalence of mental disorders in recent years. Data from the Indonesia National Adolescent Mental Health Survey (I-NAMHS) 2023 indicate that 34.9% of adolescents experienced mental health problems in the past 12 months, and 5.5% met the criteria for a mental disorder. This condition is influenced b…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xvi, 96 hlm.; ilus.; 29 cm
- Series Title
- -
- Call Number
- T1904342026
EVALUASI SISTEM PENGENDALIAN INTERNAL PADA SEKSI LOGISTIK (STUDI KASUS PADA K…
This study aims to evaluate the effectiveness of the Internal Control System (ICS) implemented in the Logistics Section of Kodim 0407/Kota Bengkulu. This study employs a qualitative descriptive case study approach. The ICS evaluation is based on the COSO framework (Control Environment, Risk Assessment, Control Activities, Information and Communication, and Monitoring components). The findings s…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xx, 66 hlm.; ilus.; 29 cm
- Series Title
- -
- Call Number
- T1909712026
PENGARUH FOREIGN DIRECT INVESTMENT DAN GROSS DOMESTIC PRODUCT TERHADAP PENERI…
This study aims to examine the impact of foreign direct investment (FDI) and gross domestic product (GDP) on tax revenue in Asian countries over the period 2012-2023. This study uses inflation and the COVID-19 pandemic as control variables. The population in this study is all countries in Asia. Purposive sampling was used to determine the sample, resulting in 10 countries with a total of 120 ob…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xix, 67 hlm.; ilus.; tab.; 29 cm
- Series Title
- -
- Call Number
- T1938332026
PENGARUH CAPITAL INTENSITY, KOMPENSASI RUGI FISKAL, RELATED PARTY TRANSACTION…
This study aims to analyze the effect of capital intensity, fiscal loss compensation, related party transactions, and earnings management on tax avoidance in food and beverage manufacturing companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The data used are secondary data in the form of annual financial reports obtained from the official website of the Indonesia Stock…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xii, 98 hlm.; ilus.; tab.; 29 cm
- Series Title
- -
- Call Number
- T1938202026
Computer Science, Information & General Works 
Philosophy & Psychology 
Religion 
Social Sciences 
Language 
Pure Science 
Applied Sciences 
Art & Recreation 
Literature 
History & Geography