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PENGARUH PENERAPAN WHISTLEBLOWING SYSTEM, BUDAYA ORGANISASI, ANTI-FRAUD AWARE…
Penelitian ini bertujuan untuk mengetahui pengaruh dari penerapan whistleblowing system, budaya organisasi, anti-fraud awareness, dan penggunaan teknologi terhadap pencegahan kecurangan (fraud prevention). Populasi yang digunakan pada penelitian ini adalah karyawan PT Pupuk Sriwidjaja. Pengambilan sampel menggunakan metode purposive sampling dan teknik slovin digunakan sebagai penentu jumlah sa…
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- xix, 163 hlm.; Ilus.; 29 cm
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- T1108972023
PENGARUH UKURAN DEWAN KOMISARIS, UKURAN KOMITE AUDIT, DAN UKURAN KAP TERHADAP…
The study aims to examine and analyze the effect of the size of board commissioners, the size of audit committee, and the size of public accounting firm on audit fee. The data used in this study is secondary data in study BUMN companies listed on the Indonesia Stock Exchange during the 2018-2020 period. The Sampling technique used by purposive sampling method with a total sample of 60. The anal…
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- xv, 56 hlm.; ilus.; 29 cm
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- T869082022
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN PEMERINTAH, DAN KONEKSI POLITIK …
This study aims to empirically test the relationship between managerial ownership, government ownership and political connections on audit fees. The population used in this research is all non-financial companies listed on the Indonesia Stock Exchange spanning for the 2019-2021. There are 315 samples obtained using purposive sampling method. The analysis technique used is panel data regression …
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- xiv, 71 hlm.; Ilus.; 29 cm
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- T1300792023
PENGARUH PENERIMAAN E-PROCUREMENT TERHADAP PENCEGAHAN FRAUD DI PEMERINTAH KAB…
This study aims to determine the effect of implementing e-procurement on fraud prevention in Muara Enim Regency. The research was carried out from June to August 2022 in several regional agencies of Muara Enim Regency in Muara Enim City. The research was conducted using the method of distributing questionnaires. The variables in this study are the stages of e-procurement, namely planning, commi…
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- xv, 58 hlm.; ilus.; 29 cm
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- T1288582023
PENGARUH KOMITE AUDIT, INTENSITAS RAPAT KOMITE AUDIT, DAN STATUS KAP TERHADAP…
The purpose of this study was to examine and analyze the effect of audit committee size, audit committee meeting intensity, and KAP status on audit fees. The type of data used in this research is secondary data on banking companies listed on the Indonesia Stock Exchange for the 2016-2020 period. Sampling was carried out by purposive sampling method with a total sample of 88. The analysis techni…
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- xvii, 47 hlm.; Ilus.; 29 cm
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- T869062023
PENGARUH KOMITE AUDIT, AUDITOR SPESIALISASI INDUSTRI, DAN AUDIT TENURE TERHAD…
This study aims to examine the effect of audit committees, industry specialization auditors, and audit tenure on audit report lag with debt to equity ratio and KAP reputation as control variables. The type of data used in this study is secondary data in the form of the company's annual report. The population in this study are companies listed on the IDX in the 2018-2020 LQ45 index. The sampling…
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- xviii, 60 hlm.; Ilus.; 29 cm
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- T702562021
PENGARUH INDEPENDENSI KOMITE AUDIT, KEPEMILIKAN MANAJERIAL DAN FINANCIAL STAB…
This study aims to obtain empirical evidence regarding the effect of audit committee independence, managerial ownership and financial stability on the occurrence of fraud (fraud). The method used in this study is a quantitative method with secondary data. The population used in this study is banking sector companies for the 2019-2021 with a research sample of 40 companies obtained through the p…
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- xviii, 60 hlm.; Ilus.;29 cm
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- T1170892023
PENGARUH GOOD CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP PENGUNGKAPAN I…
This study aims to determine the effect of board directors size, board commissioner independence, board directors gender diversity, and audit quality on integrated reporting disclosure. The population used were companies in the financial sector for the period 2019 – 2021. The research sample was taken using purposive sampling method so that there were 111 samples of companies. The type of dat…
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- xviii, 90 hlm.; Ilus.; 29 cm
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- T1182742023
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT (PENELITIAN PADA BADA…
This study aims to determine the effect of independency, integrity, and professionalism on audit quality in Indonesian Supreme Audit Board in Southern Sumatera Region. This research uses the quantitative method. Population used in this research are every auditor that work in Indonesian Supreme Audit Board in the regional office of South Sumatera, Lampung, Bengkulu, and Bangka Belitung. The data…
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- xx, 69 hlm.; Ilus.; 29 cm
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- T1268462023
PENGARUH AUDIT FEE, LEVERAGE DAN KOMPLEKSITAS AUDIT TERHADAP AUDIT REPORT LAG…
The objective of this research is to test the impact of audit fees, leverage, and audit complexity on Audit Report Lag. The data employed in this study consists of secondary data (panel data), gathered from the Indonesia Stock Exchange and the websites of individual companies. Sample selection was conducted through purposive sampling, resulting in a total of 88 observations, which were subseque…
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- xvii, 61 hlm.; ilus.; 29 cm
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- T1288892023
PENGARUH UKURAN PERUSAHAAN, KOMPLEKSITAS PERUSAHAAN, RETURN ON EQUITY, DAN DE…
This study aims to examine the effect of company size, company complexity, retun on equity, and debt to equity ratio on auditor switching. The type of data used in this research is secondary data in the form of financial reports on manufacturing companies listed on the Indonesia Stock Exchange (IDX). The method used in this research is a quantitative-analytical method. The research population i…
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- xvii, 61 hlm.; Ilus.; 29 cm
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- T1284712023
EFEKTIVITAS PENERAPAN FUNGSI-FUNGSI MANAJEMEN SUMBER DAYA MANUSIA DI PT PERKE…
Human Resources (HR) are an important asset for a company in its efforts to achieve its goals. Human resources have the main function of a company to influence the efficiency and effectiveness of the company, run the company, and create value for the company. Human resources are important capital to ensure other resources function well. Likewise with PTPN VII Tebenan Unit which must assess the …
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- xv, 59 hlm.; ilus.; 29 cm
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- T1287782023
PENGARUH DEBT DEFAULT, PRIOR OPINION, DAN PROFITABILITAS TERHADAP PENERIMAAN …
This study aims to determine the effect of debt default, prior opinion, and profitability on receiving going concern audit opinion in mining companies listed on the Indonesia Stock Exchange in 2017-2021. The research method used in this research is a quantitative method. The type of data used secondary data obtained from the annual financial reports of each sample company on the Indonesian Stoc…
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- xix, 67 hlm.; Ilus.; 29 cm
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- T1024982023
PENGARUH AUDIT FEE, ROTASI AUDIT, DAN UKURAN KAP TERHADAP KUALITAS AUDIT (S…
This study aims to determine the influence of audit fee, audit rotation, and the size of the public accounting firm on audit quality in technology sector companies listed on the IDX from 2019-2021. The method employed is multiple linear regression analysis on financial statements and annual reports from 12 technology sector companies listed on the IDX. There are 36 samples due to the observatio…
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- xviii, 42 hlm.; ilus.; 29 cm
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- T1279222023
PENGARUH INDENPENDENSI, PROFESIONALISME, PENGALAMAN KERJA DAN PENGETAHUAN INF…
Penelitian ini Penelitian ini bertujuan untuk menilai secara empiris pengaruh Independensi, Profesionalisme, Pengalaman Kerja dan pengetahuan IT auditor internal terhadap efektivitas penerapam struktur pengendalian internal perusahaan. Jenis data pada penelitian ini adalah data primer yang diperoleh dengan cara menyebarkan kuesioner. Penelitian ini menggunakan sampel sebanyak 60 responden yang …
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- xviii, 60 hlm.; ilus.; 29 cm
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- T1034182022
PENGARUH INDEPENDENSI DAN PROFESIONALISME AUDITOR TERHADAP KUALITAS AUDIT DEN…
This study aims to obtain how independence and auditor’s professionalism on audit quality and how audit fee moderates independence and auditor’s professionalism on audit quality. The type of data used in this study is primary data obtained by distributing questionnaire. The respondents in this study are auditor’s who work at Public Accountant Firm in Palembang with the total of samples ar…
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- xvii, 111 hlm.; ilus.; 29 cm
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- T1289002023
PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KUALITAS PELAPORAN KEUANGAN (STU…
Penelitian ini bertujuan untuk menguji pengaruh karakteristik komite audit terhadap kualitas pelaporan keuangan. Populasi dalam penelitian ini adalah perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2022. Sampel ditentukan menggunakan teknik purposive sampling dengan jumlah sampel sebanyak 168 perusahaan. Teknik analisis data yang digunakan adalah analisis regre…
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- xviii, 81 hlm.; Ilus.; 29 cm
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- T1276322023
PENGARUH AUDIT TENURE, UKURAN KAP, PERGANTIAN AUDITOR, OPINI AUDIT, FINANCIAL…
This study aims to examine the effect of audit tenure, public accounting firm size, auditor switching, audit opinion, financial distress, and profitability on audit delay. the object of this study is LQ45 comapanies listed on Indonesia Stock Exchange in 2018—2021. The samples of this study is 15 companies with 57 observation in total. The type of this research is a quantitative data of second…
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- xviii, 71 hlm.; Ilus.; 29 cm
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- T909752023
ANALISIS PENGARUH KOMPLEKSITAS PERUSAHAAN, UKURAN PERUSAHAAN, LIKUIDITAS, PRO…
This study aims to determine and analyze the effect of company complexity, company size, liquidity, and profitability on going concern audit opinions in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The independent variables in this study are company complexity, company size, liquidity, and profitability. The dependent variable used is going concern audit opinion. The po…
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- xviii, 80 hlm.; ilus.; 29 cm
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- T1161612023
THE ANALYSIS OF COMPANY COMPLEXITY, PROFITABILITY, AND AUDIT COMMITTEE GENDER…
The study aims to investigate the impact of company complexity, profitability, audit committee gender diversity and financial expertise on audit fees. The study was conducted using quantitative research method. The research objects are companies in the financial sector listed on the Indonesian Stock Exchange in 2019-2021. The sample used in this study was 120 samples, obtained based on the meth…
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- xviii, 98 hlm.; ilus.; 29 cm
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- T1191282023
PENGARUH REPUTASI AUDITOR, AUDITOR SPESIALISASI INDUSTRI, DAN AUDIT TENURE TE…
Penelitian ini bertujuan untuk menguji pengaruh reputasi auditor, auditor spesialisasi industri, dan audit tenure terhadap kualitas audit di perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2021. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Teknik pengambilan sampel menggunakan purposive sampling yaitu sebanyak 39 perusahaan. Jumlah observasi…
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- xvii,49 hlm.; ilus.; 29 cm
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- T866842023
EFEKTIVITAS KINERJA KEUANGAN SKPD DI KANTOR INSPEKTORAT PROVINSI SUMATERA SEL…
Effectiveness is the effectiveness of operations by comparing the budget with the actual results or the latest realization achieved in a local government. This study aims to evaluate the effectiveness of the financial performance of the Regional Working Units at the Regional Inspectorate Office of South Sumatra Province, by comparing budget data and budget realization per spending object. In ad…
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- xviii, 63 hlm.; ilus.; 29 cm
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- T1031902023
PENGARUH BANKRUPTCY PREDICTION, PROFITABILITAS, SPESIALISASI INDUSTRI AUDITOR…
This research aims to examine the effect of bankruptcy prediction, profitability, auditor industry specialization, and audit complexity on audit report lag. This type of research is quantitative and the data used is secondary data. The population in this research is the manufacturing sector companies consumer non-cyclicals 57 companies listed on the Indonesia Stock Exchange from 2017 to 2021. T…
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- xvii, 83 hlm.; ilus.; 21 cm
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- T1034402023
PENGARUH RUANG LINGKUP AUDIT DAN PROSEDUR AUDIT TERHADAP PENYIAPAN KERTAS KER…
This study aims to determine the effect of the scope of the audit and audit procedures on the preparation of audit working papers at the Regional Representative Office of the Financial Audit Agency for Southern Sumatra. This study uses a quantitative approach. The type of data used in this research is primary data. Collecting data in this study used a survey by distributing questionnaires to th…
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- ix, 57 hlm.; ilus.; 29 cm
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- T910572023
PENGARUH STRUKTUR CORPORATE GOVERNANCE, AUDIT TENURE, DAN UKURAN KAP TERHADAP…
This study aims to empirically test and analyze the influence of corporate governance structure, audit tenure, and measure the size of public accounting firms on the integrity of financial statements. The type of data used in this study is secondary data taken from financial reports and annual reports published by IDX on web www.idx.co.id. The population in this study is 22 manufacturing compan…
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- xviii, 85 hlm.; ilus.; 29 cm
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- T1278032023
PENGARUH BIAYA AUDIT, KUALITAS AUDIT, DAN AUDIT TENURE TERHADAP MANAJEMEN LAB…
The purpose of this research to examine the effect of Audit Fees, Audit Quality, and Audit Tenure on Earnings Management in Manufacturing Companies that listed on the IDX in 2019-2021. Earnings management measured by the Discretionary Accrual Modified Jones Model. The method of the research is quantitative and using secondary data. The population of this study is manufacturing companies that li…
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- xviii, 58 hlm.; ilus.; 29 cm
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- T920132023
PENGARUH FEE AUDIT, AUDIT TENURE, ROTASI AUDIT, DAN KOMITE AUDIT TERHADAP KUA…
This study aims to empirically determine the effect of audit fees, tenure, rotation, and committees on audit quality in companies listed on the Jakarta Islamic index 70. This quantitative research uses secondary data from the Jakarta Islamic index website (www.idx.co.id). The population in this study are companies listed on the Jakarta Islamic Index 70 for the 2018-2021 period. Sampling used a …
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- xvii, 57 hlm.; ilus.; 29 cm
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- T1032252023
AUDIT OPERASIONAL TERHADAP PENGELOLAAN PIUTANG DI PT SAPTA SARI TAMA PALEMBANG.
The purpose of this research is to let us know operational audit implementation on PT Sapta Sari Tama Palembang which engaged in medical devices and drugs distribution to study account receivables procedure how effective and efficient account receivables implementation at PT Sapta Sari Tama Palembang. Qualitative analysis is used as research method by collecting data and survey from the company…
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- xix, 56 hlm.; ilus.; 29 cm
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- T870972023
PENGARUH KUALITAS AUDIT, PROFITABILITAS DAN SOLVABILITAS TERHADAP AUDIT REPOR…
Good financial reports must meet several requirements such as relevant, reliable, accurate, and one of them is timeliness. Financial reports that are not timely can reduce the benefits for interested parties, because the reports become less relevant and reliable. The timeliness of submission of audited financial reports according to the Decree of the Chairman of the Capital Market Supervisory A…
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- xx, 99 hlm.; ilus.; 29 cm
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- T1277202023
PENGARUH PENGUNGKAPAN DAN PERUBAHAN NILAI WAJAR PROPERTI INVESTASI DAN PENGAK…
PENELITIAN INI BERTUJUAN UNTUK MENGUJI PENGARUH PENGUNGKAPAN DAN PERUBAHAN NILAI WAJAR PROPERTI INVESTASI DAN PENGAKUAN SEWA PEMBIAYAAN TERHADAP BIAYA AUDIT. SAMPEL PENELITIAN INI ADALAH PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2021. HASIL PURPOSIVE SAMPLING MENUNJUKKAN JUMLAH DATA OBSERVASI YANG DIPEROLEH DALAM PENELITIAN INI SEBANYAK 356 PERUSAHAAN-TAHUN. TEKN…
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- xviii, 76 hlm.; Ilus.; 29 cm
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- T1033652023
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