FRAUD HEXAGON TERHADAP KECURANGAN LAPORAN KEUANGAN DENGAN KOMPLEKSITAS AKUNTA…

ABSTRACT Fraud Hexagon on Financial Statement Fraud with Accounting Complexity as a Moderating Variable in Financial Sector Companies Financial statement fraud is a form of fraud that has a significant impact on corporate sustainability and public trust, particularly in the financial sector. This study aims to analyze the influence of the six elements of the Fraud Hexagonpressure, opportunity, …

IMPLEMENTASI CORETAX ADMINISTRATION SYSTEM (CTAS) UNTUK MENINGKATKAN KEPATUHA…

This study investigates whether the Coretax Administration System (CTAS) enhances taxpayer compliance in Indonesia’s digital tax environment by testing the roles of system quality and information quality. Although CTAS aims to simplify filing and payment, compliance may remain suboptimal when users face technical friction or receive information that is inaccurate, untimely, or irrelevant. Usi…

PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DISCLOSURE TERHADAP AUDIT FEE …

This study aims to examine the effect of Environmental, Social, and Governance Disclosure (ESG) on audit fees and also to analyze the role of audit complexity as a moderating variable. This research using a quantitative method with purposive sampling technique. The sample consist of 39 companies listed on the stock exchanges of Indonesia, Malaysia, Thailand, Singapore, and the Philippines with …

PENGARUH SIZE, INVENTORY INTENSITY, CAPITAL INTENSITY, DAN ENVIRONMENTAL, SOC…

This study aims to examine the effect of size, inventory intensity, capital intensity, and Environmental, Social, and Governance (ESG) on tax avoidance. The main theoretical framework used is agency theory. The secondary data used were obtained from the financial statements of companies listed on the Indonesia Stock Exchange in 2022-2024 and Eikon Refinitiv. The population in this study was all…

PENGARUH FEMALE LEAD SIGNING PARTNER TERHADAP KUALITAS AUDIT DENGAN INHERENT …

This study aims to examine the effect of female lead signing partners on audit quality, which is proxied by discretionary accruals (DA), with inherent risk and loss as moderating variables. Inherent risk is proxied by earnings volatility. The object of this study is basic materials sector companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024. The sample consists of 84 compan…

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…

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…

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…

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…

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…

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…

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…

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…

EXPOSURE DRAFT PERNYATAAN DAN INTERPRETASI STANDAR AKUNTANSI KEUANGAN 2009: E…

Edition

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ISBN/ISSN

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Series Title

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657 Exp e

EXPOSURE DRAFT INTERPRETASI STANDAR AKUNTANSI KEUANGAN: LINDUNGI NILAI INVEST…

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ISBN/ISSN

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-

Series Title

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657 Exp e

DASAR-DASAR AKUNTANSI MANAJEMEN

Edition

-

ISBN/ISSN

978-979-817087-4

Collation

xvi, 309 hlm. ; 24 cm

Series Title

Buku Latihan Seri-C

Call Number

657 Kri d

PENGANTAR AKUNTANSI Adaptasi Indonesia Buku 2

Edition

-

ISBN/ISSN

978-981-4281-54-6

Collation

426 hlm.; 26 cm

Series Title

-

Call Number

657 Ree p

Panduan IFRS, Edisi Revisi, Cet. Kedua

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ISBN/ISSN

978-979-062-343-9

Collation

xi, 485 Hlm. 23 cm

Series Title

-

Call Number

657 Bra p

IMPLEMENTASI STANDART OPERATING PROCEDURE (SOP) CORPORATE SOCIAL RESPONSIBILI…

In this last report, we look at how PT. Telkom Wilayah Usaha Telekomunikasi Sumatera Bagian Selatan put the Standard Operating Procedure (SOP) into action when carrying out their Corporate Social Responsibility (CSR) program. The significance of corporate social responsibility in promoting sustainable development and amicable connections between the company and the community motivates this comm…

Pengantar Akuntansi

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vi, 138 hlm.; 23 cm

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657 Suj p

Pengantar Akuntansi (berbasis SAK ETAP), Buku 2 Limited Edition

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ISBN/ISSN

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v, 262 hlm. : ilus. ; 28 cm

Series Title

-

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657 Pen p

Pengantar Akuntansi (berbasis SAK ETAP) Buku 2

Edition

1

ISBN/ISSN

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Collation

v, 264 hlm.: ilus.; 28 cm.

Series Title

Seri Buku Kompartemen Akuntansi Pendidikan ( Wilayah Sumatera Selatan )

Call Number

657 Pen p

Akuntansi Sektor Publik (Akuntansi Keuangan Pemerintah Daerah Berbasis Akrual)

Edition

-

ISBN/ISSN

978-802-1288-18-7

Collation

xiv, 325 hlm. ; 24 cm

Series Title

-

Call Number

657.61 Sir a

Teori Akuntansi, BUKU 2

Edition

1

ISBN/ISSN

981-240-1695

Collation

2 jilid.; 26 cm

Series Title

-

Call Number

657 Ria t

Teori Akuntansi, BUKU 1

Edition

1

ISBN/ISSN

979-691-006-3

Collation

81 hlm. : ilus. ; 26 cm.

Series Title

-

Call Number

657 Ria t

APLIKASI PENGOLAHAN DATA PENYEWAAN BARANG BERBASIS WEBSITE PADA CV.BATAS SOUN…

Abstract Aplikasi pengelohan sound system berbasis online Di Cv.btas sound system Oleh Al ghozi pranata 09020582025073 This research is motivated by the sound system equipment rental business process at CV Batas Sound System, which is still carried out manually. This manual process tends to be time-consuming, prone to recording errors, and makes it difficult for business owners to manage invent…

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…

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…

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…

PENGARUH LOVE OF MONEY, PEMAHAMAN PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP P…

Penelitian ini bertujuan untuk menguji dan mengetahui pengaruh love of money, pemahaman perpajakan dan sanksi perpajakan terhadap penggelapan pajak. Penelitian ini menggunakan metode kuantitatif dan data primer. Populasi dalam penelitian ini adalah wajib pajak orang pribadi yang terdaftar di KPP Pratama Kayu Agung tahun 2018-2022. Sampel penelitian ini diperoleh dengan menggunakan metode non pr…