Filter by
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
PENGARUH INTERGOVERNMENTAL REVENUE, UKURAN PEMERINTAH, DAN BELANJA MODAL TERH…
This study aims to examine the influence of intergovernmental revenue, government size, and capital expenditure on regional autonomy. The study focuses on provinces on the island of Sumatra during the period 2020-2023. This study employs a quantitative approach using secondary data obtained from local government financial reports available on each local government's official website and the off…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xix, 53 hlm.; ilus.; tab, 29 cm
- Series Title
- -
- Call Number
- T1804582025
PENGARUH DIVERSITAS GENDER, DIVERSITAS KEBANGSAAN, SUSTAINABILITY REPORT DAN …
Penelitian ini bertujuan untuk menganalisis pengaruh diversitas gender, diversitas kebangsaan, sustainability report, dan kinerja keuangan terhadap agresivitas Pajak pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2018–2021. Variabel independen dalam penelitian ini adalah diversitas gender, diversitas kebangsaan, sustainability report, dan …
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xix, 112 hlm.; ilus.; tab, 29 cm
- Series Title
- -
- Call Number
- T1800192025
PENGARUH AUDIT TENURE, CLIENT IMPORTANCE DAN SPESIALISASI AUDIT TERHADAP KUAL…
This study aims to analyze the effect of Audit Tenure, Client Importance, and Audit Specialization on Audit Quality in basic materials sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. The data were obtained using a purposive sampling method, resulting in 37 companies or 148 observations as the research sample. The analytical technique applied was logisti…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xvii, 55 hlm.; ilus.; tab.; 29 cm.
- Series Title
- -
- Call Number
- T1844382025
PENGARUH JUMLAH KOMITE AUDIT WANITA DAN PROPORSI DIREKTUR WANITA DALAM DEWAN …
This study aims to examine the effect of the number of female audit committee members and the proportion of female directors on audit fees. A quantitative approach was employed in analyzing secondary data, covering 15 manufacturing companies in the food and beverage subsector consistently listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The researcher applied purposiv…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xx, 54 hlm.; ilus.; tab.; 29 cm.
- Series Title
- -
- Call Number
- T1843012025
PENGARUH REPUTASI AUDITOR, AUDIT TENURE DAN AUDITOR SPESIALISASI INDUSTRI TER…
Auditors are required to produce high-quality audits because they have a significant responsibility to stakeholders in making company decisions. The purpose of this study is to examine the influence of auditor reputation, audit tenure, and industry specialization on audit quality in banking companies listed on the Indonesia Stock Exchange during the period 2019-2023. The method used in this stu…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xvii, 58 hlm.; ilus.; tab.; 29 cm.
- Series Title
- -
- Call Number
- T1842092025
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PERUSAHAAN ASURANSI S…
This study aims to examine the effect of the current ratio, debt to equity ratio, premiums, and claims expenses on the profitability of sharia insurance companies for the years 2019-2023. The subjects of this research are sharia insurance companies listed on the IDX and OJK. Using purposive sampling, the number of samples in this study is 7 companies with a total of 35 observations. This study …
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xviii, 75 hlm.; ilus.; tab, 29 cm
- Series Title
- -
- Call Number
- T1817112025
PENGARUH CURRENT RATIO, TOTAL ASSET TURNOVER, DEBT TO EQUITY RATIO DAN FIRM S…
Penelitian yang dilakukan memiliki tujuan untuk mengetahui pengaruh current ratio, total asset turnover, debt to equity ratio dan firm size terhadap kinerja keuangan pada perusahaan sektor consumer non cyclicals yang terdaftar di bursa efek indonesia pada periode tahun 2021 hingga 2024. Populasi yang digunakan pada penelitian ini adalah seluruh perusahaan sektor consumer non cyclicals yang terd…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xviii, 75 hlm.; ilus.; tab, 29 cm
- Series Title
- -
- Call Number
- T1817022025
PENGARUH INTENSITAS PERSEDIAAN DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP P…
This study aims to examine the effect of inventory intensity and Corporate Social Responsibility (CSR) on tax planning, as well as to test the role of leverage as a moderating variable. The population in this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The sampling method used is purposive sampling, consisting of 30 manufacturing companies. This resea…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xviii, 86 hlm.; ilus.; tab, 29 cm
- Series Title
- -
- Call Number
- T1816592025
PENGARUH SOLVABILITAS, UKURAN PERUSAHAAN DAN OPINI AUDIT TERHADAP AUDIT REPOR…
Audit Report Lag is the distance required to complete an audit of a company's financial statements measured from the end of the financial year or fiscal year to the date of issuance of the audit report. The purpose of this study is to examine the factors that can affect audit report lag in property and real estate sector companies. These factors are solvency, company size and audit opinion. The…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xvi, 62 hlm.; ilus.; tab, 29 cm
- Series Title
- -
- Call Number
- T1562762024
PENGARUH KOMPETENSI AUDITOR, DUE PROFESSIONAL CARE, DAN AUDIT TENURE TERHADAP…
This study aims to determine and analyze the effect of auditor competence, due professional care, and audit tenure on auditor’s ability to detect fraudulent financial statements with auditor ethics as a moderating variable. The type of data used in this study is primary data obtained by distributing questionnaires. The respondents in this study were auditors who worked at the public accountin…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xix, 88 hlm.; ilus.; tab, 29 cm
- Series Title
- -
- Call Number
- T1816192025
Computer Science, Information & General Works 
Philosophy & Psychology 
Religion 
Social Sciences 
Language 
Pure Science 
Applied Sciences 
Art & Recreation 
Literature 
History & Geography