Filter by
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
PENGARUH SKEPTISISME PROFESIONAL, TEKANAN WAKTU, BEBAN KERJA, TERHADAP KEMAMP…
Penelitian ini bertujuan untuk menganalisis pengaruh skeptisisme profesional, tekanan waktu, dan beban kerja terhadap kemampuan auditor dalam mendeteksi kecurangan pada Badan Pemeriksa Keuangan (BPK) Perwakilan Provinsi Sumatera Selatan. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan asosiatif kausal. Pengumpulan data dilakukan menggunakan kuesioner yang dibagikan kepada …
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xvii, 74 hlm.; ilus.; 29 cm
- Series Title
- -
- Call Number
- T1907432025
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL,UKURAN PERUSAHAAN,…
This study aims to analyze the influence of managerial ownership, institutional ownership, company size, and capital intensity on tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange in 2020-2024. The research method used is a quantitative method. The type of data in this study is secondary quantitative data obtained from the company's annual financial repo…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xix 103 hlm.; ilus.; 29 cm
- Series Title
- -
- Call Number
- T1906912025
PENGARUH PERENCANAAN, PENGENDALIAN DAN PENGUKURAN KINERJA TERHADAP KINERJA UM…
Penelitian ini bertujuan untuk menganalisis pengaruh perencanaan strategi bisnis, pengendalian kinerja, dan pengukuran kinerja terhadap kinerja UMKM sektor produksi songket di Kota Palembang. Penelitian menggunakan pendekatan kuantitatif dengan metode survei melalui penyebaran kuesioner kepada pelaku UMKM songket. Hasil penelitian menunjukkan bahwa perencanaan strategi, pengendalian kinerja, da…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xix, 127 hlm.; ilus.; tab.; 29 cm.
- Series Title
- -
- Call Number
- T1901152025
PENGARUH PERAN TAX CENTER DAN PERAN RELAWAN PAJAK DALAM PELAPORAN SPT TAHUNAN…
This study aims to examine the influence of the role of the tax center and the role of tax volunteers in reporting annual tax returns on individual taxpayer compliance. The subjects of this study were male and female employees at the Faculty of Economics, Sriwijaya University. Using a purposive sampling method, the sample size for this study was 110 taxpayer respondents, but only 65 were proces…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xviii, 110 hlm.; ilus.; tab.; 29 cm
- Series Title
- -
- Call Number
- T1898012025
PENGARUH PERAN TAX CENTER DAN PERAN RELAWAN PAJAK DALAM PELAPORAN SPT TAHUNAN…
This study aims to examine the influence of the role of the tax center and the role of tax volunteers in reporting annual tax returns on individual taxpayer compliance. The subjects of this study were male and female employees at the Faculty of Economics, Sriwijaya University. Using a purposive sampling method, the sample size for this study was 110 taxpayer respondents, but only 65 were proces…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xviii, 110 hlm.; ilus.; tab.; 29 cm
- Series Title
- -
- Call Number
- T1898012025
PENGARUH GREEN ACCOUNTING, UKURAN PERUSAHAAN, DAN KINERJA LINGKUNGAN TERHADAP…
Penelitian ini bertujuan untuk menguji secara empiris pengaruh green accounting, ukuran perusahaan, dan kinerja lingkungan terhadap kinerja keuangan perusahaan pertambangan yang terdaftar di BEI periode 2021–2023. Sampel penelitian berjumlah 51 perusahaan dengan total 153 observasi yang dipilih melalui metode purposive sampling, dengan data diperoleh dari laporan tahunan dan laporan keberlanj…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xix, 77 hlm.; ilus.; tab, 29 cm
- Series Title
- -
- Call Number
- T1874512025
PENGARUH GOOD CORPORATE GOVERNANCE, STRUKTUR KEPEMILIKAN, AUDIT TENURE, ROTAS…
This research aims to determine the effect of good corporate governance, ownership structure, auditor rotation, and auditor industry specialization on integrity of financial reports in manufacturing companies listed on Indonesian stock exchange in 2019-2023. The method used in this research is a quantitative method. The population used in this research is manufacturing companies for the 2019-20…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xix, 87 hlm.; ilus.; tab.; 29 cm.
- Series Title
- -
- Call Number
- T1842532025
PENGARUH DEWAN KOMISARIS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGUNGKAPAN …
Penelitian ini bertujuan untuk menentukan pengaruh dewan komisaris dan kepemilikan institusional terhadap pengungkapan risiko perusahaan. Objek penelitian ini adalah perusahaan sektor perbankan yang terdaftar di BEI tahun 2019-2023. Dengan menggunakan metode probability sampling, jumlah sampel penelitian ini sebanyak 13 perusahaan dengan total 65 observasi. Variabel independen adalah dewan komi…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xviii, 56 hlm.; ilus.; tab.; 29 cm.
- Series Title
- -
- Call Number
- T1843002025
PENGARUH PENGHINDARAN PAJAK, PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN, DAN AS…
This study aims to determine the influence of tax avoidance, tax planning, deferred tax burden, and deferred tax assets on company value (an empirical study of companies in the property and real estate sector). Estate Companies Listed on the IDX for the 2020-2023 Period). The results of purposive sampling obtained a total of 30 observational data in this study. The data analysis technique used …
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xi, 67 hlm.; ilus.; tab.; 29 cm.
- Series Title
- -
- Call Number
- T1842032025
CARBON EMISSION ON AUDIT FEES: MODERATING EFFECT OF BOARD GENDER DIVERSITY
This study aims to examine the relationship between carbon emissions and audit fees, and in terms of Board Gender Diversity moderation in the relationship between carbon emissions and audit fees. The object of the study is non-financial companies listed in Indonesia during the period 2019 - 2024. Secondary data were collected through a purposive sampling method from Refinitiv LSEG Workspace, re…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xvii, 75 hlm.; ilus.; tab.; 29 cm.
- Series Title
- -
- Call Number
- T1841752025
Computer Science, Information & General Works 
Philosophy & Psychology 
Religion 
Social Sciences 
Language 
Pure Science 
Applied Sciences 
Art & Recreation 
Literature 
History & Geography