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This study aims to examine the effect of board characteristics on accounting conservatism. The subjects of this study were non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The study used a purposive sampling method, with a sample size of 198 companies over a three-year period, resulting in a total of 594 observations. The independent variables were board i…
This study aims to examine the effect of tunneling incentive, intangible assets, and exchange rates on transfer pricing. The objects of this study are non-cyclical sub-consumer companies listed on the Indonesia Stock Exchange for the 2019-2024 period. The purposive sampling method was used in determining the sample and the sample for this study was 18 companies with a total of 129 observations.…
This research was conducted to empirically examine the influence of the proportion of independent commissioners, the size of the board of commissioners, institutional ownership, tax avoidance, and firm size on cash holding. The data used in this research are secondary data obtained from the financial or annual reports of 32 firms listed on the Indonesia Stock Exchange from 2014 to 2023. Based o…
This study aims to analyze the effect of financial distress, audit opinion, key audit matters, and company characteristics on audit delay in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2022. The company characteristics variables include firm size and operational complexity. The data used in this study is secondary data obtained from annual and fina…
This study aims to examine and analyze the factors influencing profitability. The variables used in this research include the Independent Board of Commissioners, Institutional Ownership, and the Value Added Intellectual Coefficient. The population in this study consists of banking sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. The data collection metho…
This research aims to examine the influence between machiavellism, religiousity and love of money on academic fraud with ethical perceptions as mediation variables. The population of this study was 785 active students majoring in accounting at the Faculty of Economics, Sriwijaya University in 2020–2022. This type of research is quantitative research. The sampling technique used purposive samp…
This study aims to analyze the factors that influence audit delay with audit quality mediation in state-owned companies listed on the Indonesia Stock Exchange in 2020-2023. The number of research samples was 24 companies with a total of 96 observation data obtained using saturated sampling technique. The statistical method used is panel data regression analysis and sobel test with Eviews 12 sof…
Fraudulent Financial Reporting refers to the manipulation of financial statements that can harm various stakeholders, including investors and creditors. Factors such as profit pressure and earnings management practices are often linked to financial statement fraud, while the implementation of strong Good Corporate Governance is considered a mechanism to prevent such practices. This research emp…
Fraud is one of the major issues in the business world, especially in the BUMN sector, which plays a strategic role in the national economy. GCG is measured by the frequency of audit committee meetings, Financial Distress is measured by the Debt to Equity Ratio (DER), and the Whistleblowing System is assessed based on the percentage of implementation according to KNKG standards. This study empl…
This research aims to test and analyze the influence of earnings management, profitability and liquidity on financial performance. The population in this study are plastic and packaging subsector manufacturing companies listed on the Indonesia Stock Exchange, totaling 15 plastic and packaging subsector manufacturing companies listed on the Indonesia Stock Exchange in the 2018-2022 period. This …
This study aims to examine the effect of tangibility, asset turnover and leverage on financial performance. The population on this study was mining sector companies that listed on Indonesia Stocks Exchange and the samples on this study was 80 observations, from 16 companies that included in mining sector companies shares in 5 years from 2018-2022. The samples were taken by using purposive sampl…
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh financial distress, ukuran dewan direksi, ukuran komisaris independen, ukuran komite audit, ukuran perusahaan, dan sales growth terhadap penghindaran pajak. Populasi pada penelitian ini adalah perusahaan manufaktur subsektor food and baverage yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2022. Penelitian ini merupakan …
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh capital intensity, inventory intensity, leverage, profitabilitas, dan likuiditas terhadap agresivitas pajak. Populasi pada penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2022. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder. Penelitian…