Perkembangan pesat Digital Financial Services (DFS) telah merevolusi industri perbankan di Asia, membawa peluang efisiensi sekaligus tantangan terhadap stabilitas likuiditas. Penelitian ini bertujuan untuk menganalisis pengaruh adopsi DFS terhadap likuiditas perbankan di kawasan Asia serta menguji peran moderasi ukuran bank (size) dalam hubungan tersebut. Menggunakan data panel seimbang (balanc…
Laporan keuangan yang baik adalah laporan keuangan yang memiliki integritas atas informasi yang dikandung. Integritas laporan keuangan adalah sejauh mana laporan keuangan menyajikan informasi keuangan secara wajar, jujur dan tidak dikurang lebihkan. Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh mekanisme corporate governance dan kualitas audit terhadap integritas lap…
This research aims to examine the influence of Quick Ratio, Debt To Asset, Net Profit Margin and Price Earning Ratio on Profit Growth in Manufacturing Companies in the Textile and Garment Industry Sector Listed on the Indonesian Stock Exchange. The sampling method used was a purposive sampling method using a sample of fourteen manufacturing companies in the Textile and Garment Industry sub-sect…
Penelitian ini bertujuan untuk menganalisis dan mengumpulkan bukti empris atas pengaruh implementasi perubahan peraturan keuangan daerah, kualitas sumber daya manusia terhadap kualitas laporan keuangan pemerintah daerah konsolidasian serta peran sistem pengendalian internal dalam memediasi hubungan implementasi perubahan peraturan keuangan daerah dan kualitas SDM terhadap kualitas laporan keuan…
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…
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…
This research aims to empirically test the effect of credit risk, capital, liquidity and company size on the profitability of banking companies in ASEAN-S during 2018-2022. The samples were taken by using the purposive sampling method that produced 435 obervations. However after doing the outliers test, the observations become 418. The hypothesis is tested using the Random Effect Model (REM). T…
This research aims to empirically examine the impact of women’s involvement on the board of directors on capital structure decisions in non-financial companies in Indonesia during the period from 2018 – 2022. The sampling technique used was purposive sampling, resulting in 431 observations. Capital structure decisions in this study are proxied by four measurements, namely, Debt to assets ra…
This study aims to provide empirical evidence by analyzing the influence of capital structure, capital intensity, and cash holding on firm value in transportation and logistics companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The variables examined in this study include capital structure, capital intensity, cash holding, and firm value. Data were collected through…
This study aims to examine the effect of audit quality, audit committee, asymmetric information, profitability, and financial distress on earnings management. The population used in this study are State-Owned Companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. Sample collection using purposive sampling method from 22 sample companies with a total of 66 observation data. The typ…
This study aims to examine the effect of audit fees, KAP size, and audit rotation on audit quality with the audit committee as a moderating variable in financial sector companies listed on the IDX in 2019–2022. The method used is a quantitative method with secondary data types. The sampling technique used purposive sampling, with a research sample of 40 companies or a total of 160 observation…
Background: Tuberculosis (TB) is an infectious disease that remains a major public health concern. The physical environment within the home, particularly indoor air quality, is suspected to contribute to the increased risk of TB transmission. This study aimed to determine the relationship between indoor air quality and the incidence of TB in the working area of Puskesmas Sukarami. Methods: This…
This study aims to examine the effect of political connections, audit risk, and foreign ownership on audit fees. The object of research is non-financial companies listed on the IDX for the 2019-2022 period. By using the purposive sampling method, the number of samples in this study was 124 companies with a total of 496 observations. This study uses a quantitative approach with the type of data …
Akuntansi adalah sebuah aktivitas jasa, di mana fungsinya adalah memberikan informasi kuantitatif, terutama informasi mengenai posisi keuangan dan hasil kinerja operasional perusahaan, yang dimaksudkan berguna dalam pengambilan keputusan ekonomi.rnbuku ini sangat tepat untuk dibaca atau dimiliki sebagai referensi bagi para mahasiswa yang ada di program studi akuntansi dan manajemen. buku ini ju…
Penelitian ini bertujuan untuk menguji pengaruh risiko perusahaan, keberagaman gender komite audit, dan kepemilikan institusional terhadap pemilihan auditor ekesternal yang diproksikan menggunakan variabel dummy. Objek penelitian ini adalah perusahaan sub sektor makanan dan minuman yang tercatat pada Bursa Efek Indonesia (BEI) tahun 2020 - 2023. Data yang digunakan dalam penelitian ini merupaka…
Bab awal di dalam buku ini dimulai dengan pengenalan konsep-konsep dasar akuntansi untuk memberikan pemahaman awal mengenai akuntansi. Pembahasan bab-bab berikutnya ditekankan pada pembahasan untuk tiap siklus akuntansi, sehingga akan memudahkan pembaca dalam memahami alur buku ini. Untuk lebih memudahkan pembaca mengikuti alur buku ini, maka setiap bab dalam buku ini juga disertai dengan ilust…