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…
This study aims to determine the effect of using fintech payments on financial management behavior. The population in this study were all active undergraduate students of the Faculty of Economics, Sriwijaya University using a purposive sampling technique. The data collection technique used was a questionnaire. The data analysis technique used is simple linear regression analysis. The data was p…
This study aims to empirically examine the effect of auditor industry specialization, audit tenure, and independent commissioners on audit report lag. This study uses quantitative approach. The population of this research is BUMN companies listed on the Indonesia Stock Exchange from 2018 to 2021. Research sample is 22 companies obtained through purposive sampling method. Data analysis technique…
This research aims to examine the influence of financial literacy, overconfidence and risk tolerance on investment decision making. The type of data used in primary data research uses quantitative methods. The population in this study are people in South Sumatra who invest 1. The sampling method used was purposive sampling and 96 respondents were obtained. The results of the research conducted …
This study aims to determine the effect of financial performance and dividend policy on stock prices by using the variables Return On Assets (ROA) and Dividend Payout Ratio (DPR). The number of research samples used in the study through purposive sampling were 12 transportation companies listed on the Indonesian stock exchange during the 2019-2021 pandemic. The type of data used is secondary da…
This study aims to analyze the influence of village funds, regional incentive funds, school assistance funds on gini ratio in Sumatera Island. The data used in this study is secondary data in the form of panel data from 2017-2020 sourced from the Central Statistics Agency (BPS) and the Directorate General of Fiscal Balance (DJPK) - Simtrada. The method in this study uses a quantitative approach…
This study aims to analyze the effect of Local Government Expenditure and Labor Force simultaneously on the Human Development Index (HDI) of Districts/Municipalities in South Sumatra Province, to analyze the effect of Local Government Expenditure on the Human Development Index (HDI) of Districts/Municipalities in South Sumatra Province, and to analyze the Effect of the Labor Force on the Human …
penelitian ini bertujuan untuk menguji pengaruh Financial Distress,audit tenure,fee audit,opini audit terhadap auditor switching di perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia.Teknik analisis menggunakan SPSS versi 27.0 dengan statistik deskriptifdan analisisdan regresi logistik (logistic regression), yaitu dengan melihat pengaruh dari variabel independen antara lain Financial Distre…
The purpose of this study was to find out whether financial literacy has an influence on students' financial behavior with financial attitudes as an intervening or mediating variable. The sampling technique used purposive sampling so that 100 samples were obtained which were students of the Faculty of Economics, Sriwijaya University. This research is a descriptive research with primary data. Da…
The study aims to examine the effect of leverage, audit lag, auditor switching, and debt default on going concern opinion as an explanatory paragraph. The data type in this research was secondary data which was the independent auditor’s report and financial report listed in Indonesia Stock Exchange. The Population in this study was basic materials sector on 2016-2020. The sample was taken by …