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…
The study aims to determine and analyze the factors that affect digital financial literacy in generation Z. This research uses a quantitative method with a questionnaire as a research instrumen. The population in this study focused on undergraduate students in the Management Departement of the Faculty of Economics at Sriwijaya University and there were 1.004 people. The research sample is deter…
This research aims to determine the influence of Equalization Funds, Capital Expenditure, and Gross Regional Domestic Product (GRDP) on the Human Development Index (HDI) of districts/cities in the West Java Province. The study utilizes secondary data sourced from the Directorate General of Treasury of the West Java Province and the Central Bureau of Statistics of the West Java Province. The ana…
This study aims to determine the effect of the corporate governance index on the company’s financial performance. The population in this study were all companies registered in the corporate governance perception index (CGPI) rating program conducted by the independent agency the indonesian institute for corporate governance (IICG) in 2017-2021, totalling 63 companies using a purposive samplin…
This study aims to test the elements of fraud in the Pentagon fraud theory against indications of fraudulent financial reporting in construction sector companies in Indonesia in 2019-2021. The independent variables used in this study are Pressure, Ability, Rationalization, Opportunity, and Arrogance while the dependent variable used is Financial Reporting Fraud. This study used 54 samples from …
Regional tax revenue is one of the reinforcing indicators in increasing the total Regional Original Revenue. one of the forms of regional taxes found in Muara Enim Regency is Land and Building Tax and Land and Building Rights Acquisition Fees. The data used in this study are secondary data in the form of time series data. The analysis technique used in this research is Multiple Linear Regressio…
The purpose of this study was to examine the effect of dividend per share and earnings per share on stock prices in mining companies listed on the IDX with the addition of control variables in the form of firm value and firm age. This study selected samples using the purposive sampling method and used panel data regression analysis during the 2017-2021 period in 11 mining companies listed on th…
Capital structure describes the proportion of debt used to fund company operations. investors can see the balance between the level of return and risk of their investment when investors know the company's capital structure. This research explains the determinants of capital structure in commercial banks in the Asian region. The sample for this research consists of commercial banks in the Asian …
This study aims to examine the effect of corporate profitability, corporate risk, audit report lag, dan CEO’s gender on audit fees as well to determine the differences in independent variables and dependen variables before and during the Covid-19 pandemic. The object of this study is non financial company listed in Indonesia Stock Exchange in 2018-2021. This study uses secondary data. The num…
This study analyzes the Spillover Effect of Economic Growth between Provinces of Sumatra Island. This study aims to identify the relationship of economic growth between provinces in the Sumatra Island Region. Researchers use the Granger Causality Test method to identify causality relationships of economic growth between provinces and the Vector Error Correction Model (VECM) to determine the imp…
This study aims to determine the influence of forensic audit, investigative audit, fraud reporting on fraud detection in BPKP representatives of South Sumatra Province. The research method uses Structural Equation Modelimg (SEM) with Partial Least Square (PLS) approach and uses SmartPLS 4 software to analyze data. Sample selection used purposive sampling with specific criteria. The main finding…
Penelitian ini bertujuan untuk mengetahui pengaruh kebijakan investasi, kebijakan pendanaan dan kebijakan dividen terhadap nilai perusahaan (studi kasus pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di bursa efek indonesia periode 2017-2021). Populasi dalam penelitian ini adalah semua perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di bursa efek in…
This research aims to analyze the effect of social assistance funds, original local government revenue, and PMDN investment on the poverty level of the province in Sumatra. This research uses secondary data in the form of cross section and time series data which are quantitative in the form of annual data in the period 2010-2021 (12 years) in 10 provinces on the island of Sumatra. Data sources …
Penelitian ini dilakukan untuk menguji pengaruh pertumbuhan kredit dan risiko perbankan di Asia-Pasifik. Studi ini mengumpulkan data dari 353 bank komersial yang terdaftar di Bankfocus dari tahun 2012 hingga 2021. Penelitian dilakukan dengan estimasi Generalized least square (GLS) yang menunjukkan hubungan antara pertumbuhan kredit dan risiko bank. Risiko bank diproksikan dengan Non Performing …
The purpose of this study is to analyze the effect of profitability on bank stability in Asia Pacific countries. The data used is commercial bank data obtained from BankFocus from 2011-2021. The analytical method used is panel data regression analysis using the STATA statistical program. The results of this study show a different effect based on the proxy used to test the effect of profitabilit…
This study aims to examine empirically the effect of audit tenure, audit rotation, and auditor specialization on audit quality in manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange. The type of this research is quantitative research using secondary data. The population used in this research is manufacturing companies in the consumer goods sector in 2019-…
This study aims to determine the effect of Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Operational Efficiency (BOPO), Inflation dan Exchange Rates to Non Performing Loan (NPL). The number of samples in this study is 151 commercial banks in ASEAN which fulfills the sample criteria based on purpoosive sampling method. This study take place over a periode of year 2013-2022. The rese…
This study aims to examine the effect of profitability, liquidity and audit opinion on audit delay. This study uses a quantitative approach with secondary data types. The population in this study are food and beverage sub-sector manufacturing companies listed on the IDX in 2017-2021. The number of samples in this study is 18 companies with a period of 5 years by using a purposive sampling techn…
Off-balance sheet (OBS) activities include trading financial instruments and generating income from service fees (fees) and loan sales, namely activities that affect bank profits but are not visible on the balance sheet. This account is used as a place to record transactions that have not effectively resulted in changes to the bank's assets or liabilities. This research explains the influence o…
This study aims to determine the factors that affect banking profitability in ASEAN -6 countries. The data used is secondary data obtained from Moody's Analytics Bankfocus. The population of this study consists of six countries in ASEAN in 2018-2022 totaling 295 banks using the Purposive Sampling technique. The data analysis technique used is multiple linear regression analysis using SPSS softw…
This study aims to determine differences in financial distress prediction results and the level of accuracy between the Altman Z-Score, Zmijewski, and Grover methods for transportation and logistics sector companies listed on the Indonesia Stock Exchange. The design of this research is a quantitative research with a descriptive quantitative research type. Using secondary data types and data col…