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PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE, CAPITAL INTENSITY DAN PRO…
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh corporate social responsibility, leverage, capital intensity, profitabilitas terhadap agresivitas pajak pada perusahaan sub sektor pertambangan logam dan mineral yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2023. Agresivitas pajak diukur dengan menggunakan metode Effective Tax Rate (ETR). Populasi dalam penelitian ini…
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- xxiii, 443 hlm.; ilus.; tab.; 29 cm.
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- T1825092025
PENGARUH KEPATUHAN WAJIB PAJAK, PEMERIKSAAN PAJAK DAN JUMLAH WAJIB PAJAK (WP)…
Penelitian ini bertujuan untuk menguji pengaruh kepatuhan wajib pajak, pemeriksaan pajak dan jumlah wajib pajak terhadap penerimaan pajak penghasilan orang pribadi melalui studi pada KPP Pratama Palembang Ilir Timur. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan data sekunder. Populasi yang digunakan dalam penelitian ini adalah KPP Pratama Palembang Ilir Timur peri…
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- xiii, 97 hlm.; ilus.; tab.; 29 cm.
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- T1824152025
PENGARUH ENVIRONMENTAL SOCIAL GOVERNANCE (ESG), KUALITAS AUDIT DAN RISIKO PER…
Penelitian ini menganalisis pengaruh Environmental Social Governance (ESG), kualitas audit, dan risiko perusahaan terhadap penghindaran pajak pada perusahaan IDX30 periode 2022–2024. Dengan pendekatan kuantitatif dan analisis regresi linier berganda, data dari 21 perusahaan (63 observasi) dianalisis. Penghindaran pajak diukur melalui Effective Tax Rate (ETR), ESG berdasarkan standar GRI, kual…
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- xiii, 104 hlm.; ilus.; tab.; 29 cm.
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- T1822772025
PENGARUH SELF ASSESSMENT SYSTEM, ETIKA UANG DAN LINGKUNGAN SOSIAL TERHADAP TI…
Penelitian ini bertujuan untuk menganalisis pengaruh sistem self assessment, etika uang, dan lingkungan sosial terhadap penggelapan pajak pada Wajib Pajak Orang Pribadi yang terdaftar di KPP Palembang. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Data dikumpulkan melalui penyebaran kuesioner kepada 100 responden yang dipilih secara purposive sampling. Analisis data di…
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- xvii, 117 hlm.; ilus.; tab.; 29 cm.
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- T1822182025
PENGARUH KONEKSI POLITIK, KEPEMILIKAN KELUARGA, GENDER DIVERSITY DEWAN KOMISA…
This study aims to understand how political connections, family ownership, and gender diversity on the board of commissioners influence tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. Using a quantitative approach, the data were analyzed through multiple linear regression with SPSS version 27. The sample was selected usin…
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- xvii, 64 hlm.; ilus.; tab.; 29 cm.
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- T1821252025
PENGARUH THIN CAPITALIZATION, TRANSFER PRICING DAN CAPITAL INTENSITY TERHADAP…
This study aims to examine the effect of Thin Capitalization, Transfer Pricing, and Capital Intensity on Tax Avoidance, with Islamic Corporate Governance as a moderating variable. A quantitative approach was employed in analyzing secondary data, selecting 14 companies consistently listed on the Indonesian Sharia Stock Index during the 2020-2024 period. The researchers employed a purposive sampl…
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- xvi, 98 hlm.; ilus.; tab.; 29 cm.
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- T1818962025
PENGARUH SUSTAINABILITY REPORT, FINANCIAL DISTRESS, DAN CAPITAL INTENSITY TER…
The purpose of this study is to test the theories of sustainability reporting, financial distress, and capital intensity. The data used in this study is secondary data in the form of company annual reports. The study population was manufacturing companies in the food and beverage sector for the period 2021-2023. Sampling was conducted using a purposive sampling method with a total of 69 samples…
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- xiii, 104 hlm.; ilus.; tab.; 29 cm.
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- T1820892025
PENGARUH OPINI AUDIT DAN TEMUAN AUDIT BADAN PEMERIKSA KEUANGAN PERWAKILAN PRO…
Penelitian ini bertujuan untuk menguji pengaruh opini audit dan temuan audit BPK terhadap kinerja pemerintah daerah. Populasi dalam penelitian ini meliputi 17 laporan hasil pemeriksaan pada kabupaten dan kota di Provinsi Sumatera Selatan selama periode 2020–2022. Penelitian ini menggunakan metode sampel jenuh, sehingga seluruh populasi dijadikan sampel. Teknik analisis data yang digunakan ada…
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- xviii, 70 hlm.; ilus.; tab.; 29 cm
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- T1840072025
PENGARUH FINANCIAL DISTRESS, KOMPLEKSITAS OPERASI, DAN UKURAN PERUSAHAAN TERH…
Penelitian ini menguji pengaruh financial distress, kompleksitas operasi, dan ukuran perusahaan terhadap audit report lag dengan profitabilitas sebagai variabel moderasi pada perusahaan sektor energi yang terdaftar di BEI periode 2021–2023. Sampel penelitian terdiri dari 42 perusahaan dengan total 126 observasi yang dipilih melalui purposive sampling. Analisis dilakukan menggunakan regresi da…
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- xviii, 97 hlm.; ilus.; tab.; 29 cm
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- T1839712025
PENGARUH ECONOMIC VALUE ADDED, MARKET VALUE ADDED, DAN EARNING PER SHARE TERH…
This study aims to analyze the influence of Economic Value Added (EVA), Market Value Added (MVA), and Earnings Per Share (EPS) on stock returns of automotive sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. The research employs a quantitative approach using multiple linear regression analysis. The results indicate that EVA and MVA have a …
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- xiii, 69 hlm.; ilus.; 29 cm
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- T1596132024
PENGARUH IMPLEMENTASI KEBIJAKAN PEMUTIHAN PAJAK, MODERNISASI SISTEM ADMINISTR…
This study aims to empirically examine and describe the impact of tax amnesty policies, the modernization of the tax administration system, and tax sanctions on the compliance of motor vehicle taxpayers at the Samsat Office in Palembang City. The research employs a quantitative approach, with the subjects being motor vehicle taxpayers registered at the Samsat Office in Palembang City. This stud…
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- xviii, 151 hlm.; ilus.; 29 cm
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- T1595232024
PENGARUH PERENCANAAN PAJAK, GENDER CEO DAN KEPEMILIKAN INSTITUSIONAL TERHADAP…
This research aims to analyze the influence of tax planning, CEO gender and institutional ownership on firm value. The type of data in this research is secondary data, namely the annual financial reports of manufacturing companies sourced from the Indonesia Stock Exchange for 2018-2022. Sampling used a purposive sampling method with 62 companies that met the criteria. The analysis with SPSS 26 …
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- xv, 75 hlm.; ilus.; 29 cm
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- T1595272024
PENGARUH PAJAK, INTANGIBLE ASSET, MEKANISME BONUS DAN EXCHANGE RATE TERHADAP …
This study aims to examine the effect of taxes, intangible assets, bonus mechanisms, and exchange rates on transfer pricing in manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange from 2019 to 2023. The research method used is a quantitative approach. The sampling technique employed is purposive sampling, selecting 12 companies with a research period of 5 …
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- xiv, 165 hlm.; ilus.; 29 cm
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- T1595522024
PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG), LEVERAGE, SUKU BUNGA DA…
The aim of this research is to determine the influence of environmental, social and governance (ESG), leverage, interest rates and tax planning on stock returns. The population of this research is 83 mining sector companies and 47 banking companies listed on the indonesia stock excahnge (BEI) for the 2021-2023 period. This research using secondary data. This research uses a purposive sampling t…
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- xv, 42 hlm.; ilus.; 29 cm
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- T1595472024
PENGARUH LEVERAGE, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSA…
The aim of this research is to determine the effect of leverage, profitability and company size on company value with sustainability report disclosure as a mediating variable. The population of this research is 69 mining sector companies listed on the Indonesia Stock Exchange (BEI) for the 2021-2023 period. This research is quantitative research using secondary data. This research uses a purpos…
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- xiv, 165 hlm.; ilus.; 29 cm
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- T1595542024
PENGARUH AUDIT TENURE, AUDIT FEE, DAN AUDITOR SWITCHING TERHADAP KUALITAS AUD…
This research aims to review the influence of audit tenure, audit fees, and auditor switching on audit quality. The theory used in this research is Agency Theory. The method used in this research is a quantitative method and the type of data used is secondary data. The population of this research is all Pharmaceutical and Health Research subsector companies registered on the IDX for the 2018-20…
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- xiv, 165 hlm.; ilus.; 29 cm
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- T1594302024
PENGARUH PENDIDIKAN KESEHATAN DENGAN MEDIA BOOKLET TERHADAP PENGETAHUAN IBU T…
Status gizi yang optimal merupakan keseimbangan antara asupan nutrisi dengan kebutuhan tubuh. Ketidakseimbangan asupan gizi terutama pada balita dapat menimbulkan berbagai dampak negatif bagi perkembangan anak di masa depan. Dampak jangka pendek dari masalah gizi pada balita meliputi gangguan pada perkembangan otak, penurunan tingkat kecerdasan, gangguan pertumbuhan fisik, serta masalah metabol…
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- xv, 30 hlm.; ilus.; 29 cm
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- T1594872024
PENGARUH PEMBIAYAAN AKAD TIJARAH DAN TABARRU PADA KINERJA KEUANGAN PERBANKAN …
This study aims to empirically examine the effect of tijarah contracts and tabarru contracts on the financial performance of Islamic banking as measured by ROA in Indonesia for the 2019-2023 period. Based on the purposive sampling method, the sample amounted to 10 Islamic banks with 50 observations of data sourced from the company's annual financial statements or annual reports. The results sho…
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- xv, 32 hlm.; ilus.; 29 cm
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- T1594642024
PENGARUH FINANCIAL PERFORMANCE DAN KARAKTERISTIK DEWAN PENGAWAS SYARIAH TERHA…
Penelitian ini bertujuan untuk menganalisis pengaruh kinerja keuangan dan karakteristik Dewan Pengawas Syariah (DPS) terhadap pengungkapan Islamic Social Reporting (ISR) pada bank umum syariah di Indonesia. Variabel kinerja keuangan yang digunakan meliputi rasio likuiditas dan leverage, sedangkan variabel karakteristik DPS mencakup tingkat pendidikan dan keahlian DPS.Penelitian ini menggunakan …
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- xiv, 165 hlm.; ilus.; 29 cm
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- T1594622024
PENGARUH PROFITABILITAS, PERTUMBUHAN PERUSAHAAN DAN STRUKTUR MODAL TERHADAP N…
This study aims to examine the effect of profitability, company growth, and capital structure on firm value in healthcare sector companies listed on the Indonesia Stock Exchange for the period 2020-2023. The use of purposive sampling method in the study resulted in a sample size of 12 companies with 48 observations and the data source came from financial reports and annual reports. The research…
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- ix, 86 hlm.; ilus.; 29 cm
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- T1594792024
PENGARUH UKURAN PERUSAHAAN, FINANCIAL DISTRESS, DAN LEVERAGE TERHADAP NILAI P…
This study aims to test and analyze the effect of company size, financial distress, and leverage on firm value, with audit report lag as a mediating variable. The population in this study is LQ-45 stock index companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. This research uses quantitative methods using secondary data. This study uses the purposive sampling technique with a s…
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- xiii, 35 hlm.; ilus.; 29 cm
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- T1517342024
PENGARUH UKURAN PERUSAHAAN, TINGKAT PROFITABILITAS, AGRESIVITAS PAJAK DAN OPI…
This study aims to analyze the influence of company size, profitability level, tax aggressiveness, and auditor opinion on audit delay. The research was conducted on companies listed on the Indonesia Stock Exchange, utilizing purposive sampling for the period of 2020-2022. The independent variables include company size, profitability level, tax aggressiveness, and auditor opinion, while the depe…
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- xiv, 91 hlm.; ilus.; 29 cm
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- T1593692024
PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT DAN ENVIRONMENTAL, SOCIAL, GOVERN…
This study aims to analyze the effect of Sustainability Report and Environmental, Social, Governance (ESG) disclosure on firm value in the banking sector listed on the Indonesia Stock Exchange during the 2019-2023 period. The method used is quantitative research with secondary data sourced from companies' annual and sustainability reports. The data were analyzed using multiple regression tests …
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- xv, 122 hlm.; ilus.; 29 cm
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- T1594432024
PENGARUH AUDIT TENURE, CLIENT IMPORTANCE, DAN SPESIALISASI AUDITOR TERHADAP K…
This study aims to examine the effect of audit tenure, client importance, and auditor specialization on audit quality. The population in this study consisted of 185 manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022, which were selected through purposive sampling method. The analysis was carried out using Logistic Regression through STATA 17 software. The results of thi…
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- xvi, 63 hlm.; ilus.; 29 cm
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- T1510192024
PENGARUH IMPLEMENTASI E-BUDGETING, E-PLANNING, DAN E-PROCUREMENT TERHADAP TRA…
This research aims to determine the impact of e-planning, e-budgeting, and e-procurement on the transparency of regional financial management in the Government of Lampung Utara Regency. The research method employed is quantitative. The population for this study consists of the Regional Apparatus Organization of Lampung Utara Regency. Data was collected using purposive sampling, resulting in a t…
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- xii, 45 hlm.; ilus.; 29 cm
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- T1509682024
PENGARUH KOMISARIS INDEPENDEN, AUDITOR SPESIALISASI INDUSTRI, KEPEMILIKAN INS…
This research aims to determine the influence of independent commissioners, industry specialization auditors, institutional ownership, and audit tenure on the integrity of financial reports in manufacturing sector companies listed on the Indonesia Stock Exchange in 2018-2022. The method used in this research is a quantitative method. The population used in this research is manufacturing sector …
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- xviii, 132 hlm.; ilus.; 29 cm
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- T1509502024
ANALISIS KOMPARASI SUSTAINABLE FINANCE PADA BANK UMUM SYARIAH DAN BANK UMUM K…
This study aims to examine the differences in sustainable finance between Islamic commercial banks and conventional commercial banks in Indonesia. The object of this research is Islamic commercial banks and conventional commercial banks that implement Sustainable Finance in 2020-2023. Using purposive sampling, the sample consists of 58 companies, comprising 8 Islamic commercial banks and 50 con…
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- ix, 86 hlm.; ilus.; 29 cm
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- T1593492024
ANALISIS PRA-IMPLEMENTASI APLIKASI AKUNTANSI BERBASIS ANDROID SI APIK UNTUK M…
This study aims to implement the pre-implementation process of SI APIK at H. Aliaman Textile MSME. Then, an analysis is carried out based on the PIECES approach to see whether the pre-implementation process can meet the accounting information system needs of the MSME. The type of research used is descriptive qualitative. The result of this research is that the pre-implementation process of SI A…
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- xxx, 115 hlm.; ilus.; 29 cm
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- T1509562024
PENGARUH SIKAP SKEPTISISME, KECERDASAN EMOSIONAL, DAN PENGUNGKAPAN KEY AUDIT …
This study aims to examine the effect of skepticism, emotional intelligence and disclosure of key audit matter's on audit quality. The research sampling was carried out by convenience sampling. The sample in this study consisted of non big four auditors consisting of auditors from Public Accounting Firms (KAP) in South Sumatra and Jakarta, as well as auditors from big four KAP. The resulting sa…
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- xviii, 151 hlm.; ilus.; 29 cm
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- T1591942024
PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT TERHADAP PRAKTIK PENGHINDARAN PAJ…
This research aims to understand and analyze the impact of sustainability report disclosure on tax avoidance practices in manufacturing companies from 2018-2022. This is a quantitative study with a population of manufacturing companies listed on the Indonesia Stock Exchange during 2018-2022. The sample in this study was selected using purposive sampling, with the criteria being manufacturing co…
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- xi, 52 hlm.; ilus.; 29 cm
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- T1511492024
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