DETERMINASI DETEKSI KECURANGAN : UJI EMPIRIS TERHADAP KOMPETENSI, INDEPENDENS…

Penelitian ini bertujuan untuk menguji secara empiris pengaruh variabel kompetensi, independensi, dan kepribadian auditor dalam mendeteksi kecurangan laporan keuangan pada auditor eksternal. Penelitian ini menggunakan metode kuesioner atau data primer yang ditujukan kepada semua auditor pada KAP diseluruh Indonesia. Adapun sampel yang didapatkan berjumlah 90 auditor dengan menggunakan metode ce…

PENGARUH FRAUD HEXAGON TERHADAP PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN (Stu…

Penelitian ini bertujuan untuk menganalisis Pengaruh Fraud Hexagon terhadap Pendeteksian Kecurangan Laporan Keuangan. Pada variabel fraud hexagon menggunakan 6 elemen yaitu tekanan, peluang, rasionalisasi, kemampuan, arogansi, dan kolusi. Data pada penelitian ini menggunakan metode statistik deskriptif kuantitatif berupa data sekunder yang diambil dari laporan keuangan dan laporan tahunan perus…

BOARD CHARACTERISTIC AND ACCOUNTING CONSERVATISM NON-FINACIAL COMPANY IN INDO…

This study aims to examine the effect of board characteristics on accounting conservatism. The subjects of this study were non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The study used a purposive sampling method, with a sample size of 198 companies over a three-year period, resulting in a total of 594 observations. The independent variables were board i…

ANALISIS PENYUSUNAN LAPORAN KEUANGAN BERBASIS STANDAR AKUNTANSI KEUANGAN ENTI…

Penelitian ini bertujuan untuk mengetahui bagaimana penyusunan laporan keuangan berbasis Standar Akuntansi Keuangan Entitas tanpa Akuntabilitas Publik (SAK ETAP) pada usaha mikro, kecil dan menengah (UMKM) songket di Ilir Barat Permai Palembang dan mengetahui kendala yang dihadapi UMKM songket dalam menyusun laporan keuangan berbasis SAK ETAP. Penelitian ini merupakan studi kasus dengan ob…

PENGARUH MANAJEMEN LABA, GOOD CORPORATE GOVERNANCE, DAN TAX PLANNING TERHADAP…

This study aims to examine the effect of earnings management, good corporate governance (GCG), and tax planning on the disclosure of sustainability reports (SR) in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The sample was selected using purposive sampling, consisting of 20 companies with a total of 80 observations. The independent …

Establishing strategic transformation

Edition

-

ISBN/ISSN

-

Collation

i 270 hal.; tab.; ill. ;30 cm

Series Title

-

Call Number

338.959 8 Sar e

ANALISIS RASIO PROFITABILITAS DAN RASIO AKTIVITAS PADA PT KILANG PERTAMINA IN…

This study is to assess the company's ability to seek profit and measure the company's effectiveness in using its assets. This researcher uses secondary data, namely the financial statements of PT Kilang Pertamina Internasional for 2021- 2023. Profitability ratios which include calculations of gross profit margin, net profit margin, return on investment (ROI), and return on equity (ROE). In the…

PROSEDUR PENYIMPANAN DATA POLYTAM PADA BAGIAN FINANCE PT KILANG PERTAMINA INT…

Effective and well-documented data management plays a critical role in supporting the operational activities of PT Kilang Pertamina International, particularly at Refinery Unit III Plaju, in the context of polytam product sales. This study aims to analyze the procedures for managing polytam-related data within the finance department, encompassing the stages of goods requests by vendors, submiss…

PENGARUH KUALITAS AUDIT, AUDIT DELAY, INTEGRITAS LAPORAN KEUANGAN, DAN SUSTAI…

Penelitian ini bertujuan untuk menguji pengaruh kualitas audit, keterlambatan audit, integritas laporan keuangan, dan laporan mutasi terhadap nilai perusahaan pada perusahaan manufaktur sub-sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Periode penelitian yang dilakukan dari tahun 2020 hingga 2023. Jumlah …

PENGARUH MEKANISME TATA KELOLA, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADA…

This study aims to empirically examine the effect of governance mechanisms, profitability, and company size on financial reporting quality. The object of this research is banking sector companies listed on the Indonesia Stock Exchange from 2019 to 2023. This study employs a quantitative method using secondary data and involves 44 companies as the sample. Data analysis is conducted using multipl…

ANALISIS RASIO LIKUIDITAS DAN RASIO SOLVABILITAS PT KILANG PERTAMINA INTERNAS…

Penelitian tersebut merupakan salah – satu cara untuk mengetahui perhitungan persentase rasio likuiditas dan rasio solvabilitas, penelitian tersebut menggunakan data sekunder yaitu laporan keuangan PT KPI tahun 2019 – 2023. Rasio likuiditas menurut perhitungan, tahun 2019 – 2023 mengalami fluktuasi. Quick ratio tahun 2019 – 2023 mengalami fluktuasi. Begitupun, cash ratio tahun 2019 – …

PROSEDUR DALAM MENGHITUNG PERSEDIAAN AVTUR HARIAN YANG MASUK DAN KELUAR DI PT…

This study aims to analyze the daily inventory calculation procedure of Avtur at PT Pertamina Patra Niaga Aviation Fuel Terminal SMB II, which plays a vital role in ensuring the availability of aircraft fuel at Sultan Mahmud Badaruddin II Airport in Palembang, to support the smooth operation of flights. This procedure involves the proper management of Avtur stock to prevent disruptions in fligh…

PENCATATAN TRANSAKSI KEUANGAN ATAS PENJUALAN BAHAN BAKAR MINYAK PESAWAT PADA …

This report aims to analyze the recording of financial transactions for aviation fuel sales at PT Pertamina Patra Niaga Aviation Fuel Terminal Sultan Mahmud Baddarudin II. The main focus is the implementation of the SAP Logon system in managing financial transactions to ensure accurate recording and support operational efficiency. The procedures implemented include daily recording of sales, dat…

PENGARUH ROTASI AUDITOR, KOMITE AUDIT, UKURAN KAP, LEVERAGE, DAN UKURAN PERUS…

This study aims to analyze the effect of auditor rotation, audit committee, size of the Public Accounting Firm (KAP), leverage, and company size on the integrity of financial statements in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The population in this study were 43 energy companies with a sample of 215 obtained using purposive sampling t…

PENGARUH KOMITE AUDIT, KEPEMILIKAN MANAJERIAL, INEFFECTIVE MONITORING, FINANC…

This study aims to analyze the effect of audit committee, managerial ownership, ineffective monitoring, financial distress, and corporate social responsibility on the detection of fraudulent financial reporting. The population used in this study are State-Owned Enterprises companies listed on the Indonesia Stock Exchange in 2019-2023. The number of samples was 95 samples which were determined b…

PENERAPAN DIGITALISASI PELAPORAN DATA KEMATIAN MELALUI APLIKASI MORTALITY DAT…

Recording and reporting death and birth data is one part of population administration as its parent, which is regulated in Law of the Republic of Indonesia Number 24 of 2013 article 44, therefore the Palembang City Health Service has created an innovation to record and report deaths digitally. However, there are still several obstacles that influence the implementation of the mortality data sys…

PENGARUH KOMPETENSI SUMBER DAYA MANUSIA (SDM), PEMANFAATAN TEKNOLOGI INFORMAS…

This study aims to test the effect of HR competence, utilization of accounting, Information Technology, good governance and internal supervision on the quality of financial reports. The object of this study is the Employees of the Regional Apparatus Organization of South Sumatra Province. By using the purposive sampling method, the number of samples in this study was 25 OPDs with a total of 100…

PENGARUH KARAKTERISTIK KOMITE AUDIT, KEBERAGAMAN GENDER DIREKSI, DAN KUALITAS…

Penelitian ini memiliki tujuan untuk menguji secara empiris pengaruh dari variabel ukuran komite audit, frekuensi rapat komite audit, financial expertise audit committee, keberagaman gender direksi, dan kualitas audit terhadap integritas laporan keuangan. Objek yang digunakan pada penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia untuk periode 2021-2023…

PENGARUH DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN …

This study aims to determine the effect of board size, board presence, board financial expertise, board sharia expertise, independent board of commissioners, audit committee size, audit committee financial expertise, and audit committee sharia expertise on financial statement quality. The type of data used in this study is secondary data listed on the Indonesia Stock Exchange (IDX) and Bursa Ma…

ANALYZING FRAUD DETECTION OF FINANCIAL STATEMENTS USING FRAUD HEPTAGON MODEL:…

This study aims to examine the influence of pressure, opportunity, rationalization, capability, collusion, arrogance and obsession on fraudulent of financial statements in Indonesian non-financial corporates. The method conducted in this research is quantitative method. The population of the research consists of Indonesian non-financial corporates in 2020-2022. The sample in this study was take…

MENULIS PROPOSAL & LAPORAN: Keterampilan Esensial untuk Mencapai Hasil yang O…

Edition

-

ISBN/ISSN

979-694-885-0

Collation

vii, 145 hlm: 21 cm

Series Title

-

Call Number

808.02 Jay m

FAKTOR – FAKTOR PENENTU TANGGUNG JAWAB AUDITOR DALAM MENDETEKSI KECURANGAN …

This research aims to determine the influence of professional skepticism, audit experience, audit quality, audit tenure and audit fees in detecting fraud. The type of data used in this research is premier data obtained through distributing questionnaires. Respondents in this study were auditors who worked at the Public Accounting Firm (KAP) in Palembang City who were registered with the Indones…

PENGARUH PENGGUNAAN SITUS BERITA ONLINE TRIBUN NEWS TERHADAP PEMENUHAN KEBUTU…

Penelitian ini bertujuan untuk mengetahui apakah ada pengaruh penggunaan situs berita Tribun News terhadap pemenuhan kebutuhan informasi mahasiswa Ilmu Komunikasi Universitas Sriwijaya. Penelitian ini menggunakan metode kuantitatif. Pengumpulan data dilakukan melalui penyebaran kuisioner kepada 90 responden mahasiswa Ilmu Komunikasi Universitas Sriwijaya. Hasil dari penelitian ini diperoleh mel…

MEMBANGUN OPTIMISME DI TENGAH TANTANGAN = BUILDING OPTIMISM IN THE MIDDLE OF…

Edition

-

ISBN/ISSN

-

Collation

176 hlm. : ilus. ; 30 cm.

Series Title

-

Call Number

332 Mem m

LAPORAN KINERJA OTORITAS JASA KEUANGAN 2012-2017

Edition

-

ISBN/ISSN

-

Collation

ii, 153 hlm. : ilus. ; 30 cm.

Series Title

-

Call Number

332 Lap l

PEDOMAN PENYUSUNAN LAPORAN PENELITIAN

Edition

-

ISBN/ISSN

979-685-280-2

Collation

viii, 55 hlm. : ilus. ; 21 cm.

Series Title

-

Call Number

499.210 72 Eff p

ANALISIS FINANSIAL KERJASAMA USAHA PRODUK OLAHAN DAUN DAN LIDI NIPAH DI KELUR…

Agro-industry is an industry whose main business is from agricultural products. The aims of this study were: (1) to analyze the financial feasibility of Mrs. Bobot's nipa woven crafts in Kelurahan 3-4 Ulu, Seberang Ulu 1 District, Palembang City, (2) to analyze the profits of Mrs. Bobot obtained from the nipa woven handicraft home industry in Kelurahan 3 -4 Ulu, Seberang Ulu 1 District, Palemba…

Sistem Laporan Keuangan Berbasis Microsoft Excel

Buku ini membahas mengenai cara pembuatan sistem laporan keuangan berbasis excel yang berisikan tentang penggunaan Fungsi di Excel, pembuatan daftar akun, saldo awal, sistem jurnal, sistem buku besar, neraca lajur, laporan laba rugi, laporan perubahan ekuitas, laporan posisi keuangan serta laporan arus kas. Setiap bagian buku berisikan rumus-rumus fungsi excel yang mudah untuk digunakan dan dip…

PENGARUH KOMITE AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN PADA BANK SYARIAH DI…

The establishment of an audit committee is one of the implementation of GCG application. Audit Committee is formed by a board of commissioners who are in charge to assist the board of commissioners in controlling the company's financial reporting process. This research is conducted in order to analyze the effect of audit committee on financial reporting quality. The audit committee is measured …

PENGARUH PENERAPAN SISTEM PENGENDALIAN INTERNAL,KETIDAKPATUHAN TERHADAP PERUN…

This research is aimed to analyse the effect of implementation internal system control, following influence on the law, and local characteristics the BPK audit opinion. The dependent variable is the BPK audit opinion. The independent variable is internal system control,following influence on the law, and local characteristics. The samples of this research consisted of 170 province financial sta…