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PENGARUH RELATED PARTY TRANSACTION, UKURAN KAP, DAN KEAHLIAN KEUANGAN KOMITE …
This study aims to examine the effect of Related Party Transactions (RPT), audit firm size, and audit committee financial expertise on fraudulent financial reporting in non-banking financial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period, with firm size as a control variable. This study employed a quantitative research method. Secondary data were col…
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- xvii, 108 hlm.; ilus.; tab.; 29 cm.
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- T2010702026
PENGARUH MANAGERIAL ABILITY DAN MANAGERIAL OVERCONFIDENCE TERHADAP PENGHINDAR…
This study aims to examine the influence of managerial ability and managerial overconfidence on tax avoidance with sustainability performance as a moderating variable. The research subjects are non-financial companies listed on the Indonesia Stock Exchange from 2019 to 2024. This study uses a quantitative approach with secondary data. The data was collected through purposive sampling obtained f…
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- xviii, 110 hlm.; ilus.; 29 cm
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- T1934502026
PENGARUH AUDITOR SWITCHING, REPUTASI KAP, FINANCIAL CONDITION DAN UKURAN PERU…
This study aims to analyze the effect of auditor switching, audit firm reputation, financial condition, and firm size on going concern audit opinions in transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. This study uses a quantitative approach with secondary data obtained from companies’ annual reports and purposive sampling, resul…
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- 92 hlm.; ilus.; tab.; 29 cm.
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- T1947252026
PENGARUH INTENSITAS MODAL, INSENTIF PAJAK, RISIKO LITIGASI, DAN GROWTH OPPORT…
This study aims to examine the effect of capital intensity, tax incentives, litigation risk, and growth opportunities on accounting conservatism. The objects of this study were consumer non-cyclicals sector listed on the Indonesia Stock Exchange (IDX) in 2020-2024. Using a purposive sampling method, the sample size was 29 companies with a total of 145 observations. This study employed a quantit…
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- xvii, 221 hlm.; ilus.; tab.; 29 cm.
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- T1947222026
PENGARUH KONEKSI POLITIK, PERTUMBUHAN PENJUALAN, RISIKO PERUSAHAAN, PROFITABI…
risk, profitability, and thin capitalization on tax aggressiveness, with firm size as a moderating variable. This study uses secondary data with the population consisting of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The sampling method employed is purposive sampling, resulting in 105 observations obtained from 21 companies that meet the …
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- xv, 79 hlm.; ilus.; tab.; 29 cm.
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- T1947212026
MODEL INTERAKSI BUDAYA ORGANISASI BERAKHLAK PADA HUBUNGAN E-PROCUREMENT DAN E…
Fraud in public procurement remains an ongoing governance issue despite the widespread adoption of digital systems in the public sector. While previous studies have confirmed that e-procurement and e-government enhance transparency, empirical evidence integrating digital governance and organizational culture to explain the effectiveness of fraud detection remains limited, particularly at the mi…
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- xi, 29 hlm.; ilus.; tab.; 29 cm.
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- T1947392026
PENGARUH ISLAMIC CORPORATE GOVERNANCE, ISLAMIC SOCIAL REPORTING DAN SHARIA CO…
This study aims to analyze the effect of Islamic Corporate Governance (ICG), Islamic Social Reporting (ISR), and Sharia Compliance on corporate financial performance. Financial performance is measured using profitability ratios, while the independent variables are measured based on the indicators of each governance and sharia compliance concept. This research uses a quantitative approach with m…
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- xviii, 178 hlm.; ilus.; tab.; 29 cm.
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- T1942802026
KOMPARASI KINERJA LAPORAN KEUANGAN PEMERINTAH KABUPATEN INDUK DAN DAERAH HASI…
This study aims to analyze and compare the financial performance of local governments between parent districts and newly created regions in South Sumatra Province during 2020–2024. A quantitative descriptive-comparative approach is employed using secondary data from Local Government Financial Statements (LKPD), focusing on the Budget Realization Report and Balance Sheet. Financial performance…
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- xiii, 72 hlm.; ilus.; tab.; 29 cm.
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- T1946932026
PENGARUH SOLVABILITAS, AUDIT REPORT LAG, PROFITABILITAS, ARUS KAS OPERASI DAN…
This study aims to examine the effect of solvency, audit report lag, profitability, operating cash flow, and intangible asset intensity on going-concern audit opinions in technology sector companies listed on the Indonesia Stock Exchange (IDX) 2021–2024. This is a quantitative study. The sample size for this study was 22 companies, selected using purposive sampling using secondary data from t…
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- xiii, 72 hlm.; ilus.; tab.; 29 cm.
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- T1946492026
PENGARUH CORPORATE SOCIAL RESPONSIBILTY DAN GREEN ACCOUNTING TERHADAP KINERJA…
This study aims to examine the effect of Corporate Social Responsibility and Green Accounting on Financial Performance with Managerial Ownership as a moderating variable. The objects of this study were financial sector companies listed on the Indonesia Stock Exchange in 2022-2024. Using a purposive sampling method, the sample size of this study was 23 companies with a total of 69 observations. …
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- 92 hlm.; ilus.; tab.; 29 cm.
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- T1946792026
PENGARUH EMISI KARBON TERHADAP BIAYA AUDIT DENGAN INVESTASI LINGKUNGAN SEBAGA…
This study aims to examine the effect of Carbon Emissions on Audit Fees, with Environmental Investment as a moderating variable. The object of this study is non-financial sector companies listed on the Indonesia Stock Exchange during 2020–2024. By using the purposive sampling method, the sample of this study consists of 50 companies with a total of 159 observations. The independent variable i…
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- xi, 29 hlm.; ilus.; tab.; 29 cm.
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- T1946922026
PENGARUH INTENSITAS PERSEDIAAN, LEVERAGE, DAN PROFITABILITAS TERHADAP PERENCA…
This study aims to analyze the influence of inventory intensity, leverage, and profitability on tax planning in food and beverage companies listed on the Indonesia Stock Exchange in 2020-2024. The research method used is quantitative. The type of data in this study is secondary quantitative data obtained from the company's annual financial report. The sampling technique for this study used purp…
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- xiii, 145 hlm.; ilus.; tab.; 29 cm.
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- T2005092026
PENGARUH KUALITAS AUDIT, KUALITAS PELAPORAN KEUANGAN, DAN KEPEMILIKAN INSTITU…
This study aims to analyze the effect of audit quality, financial reporting quality, and institutional ownership on investment efficiency in manufacturing companies in the basic materials subsector listed on the Indonesia Stock Exchange during the 2021–2023 period. This research uses a quantitative approach with secondary data obtained from the companies’ annual financial reports. The resea…
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- xv, 226 hlm.; ilus.; tab.; 29 cm.
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- T1945382026
PERAN ENVIRONMENTAL, SOCIAL, GOVERNANCE DAN CHIEF EXECUTIVE OFFICER NARCISSIS…
This study aims to examine the effect of environmental, social, governance and chief executive officer narcissism on tax avoidance. The research object is non-financial companies listed on the Indonesia Stock Exchange during the period 2021–2023. This study uses a quantitative approach with secondary data as the type of data. The data were collected using a purposive sampling method obtained …
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- xvi, 155 hlm.; ilus.; tab.; 29 cm.
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- T1946042026
PENGARUH PENGETAHUAN PERPAJAKAN, SANKSI PAJAK, DAN MODERNISASI ADMINISTRASI T…
Micro, Small, and Medium Enterprises (MSMEs) play an important role in the economy; however, their level of tax compliance remains relatively low. This study aims to analyze the effect of tax knowledge, tax sanctions, and tax administration modernization on MSME tax compliance in Palembang City. This research employs a quantitative approach using the Structural Equation Model–Partial Least Sq…
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- xix, 153 hlm.; ilus.; tab.; 29 cm.
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- T1944422026
PENGARUH LITERASI PAJAK DIGITAL, PEMAHAMAN TERKAIT PPN PERDAGANGAN MELALUI SI…
The implementation of Value Added Tax on Electronic Commerce (VAT on PMSE) in E-Commerce transactions has not yet been fully accompanied by an optimal level of consumer tax compliance. This study aims to analyze the effect of digital tax literacy, understanding of VAT on PMSE, and tax transparency on E-Commerce consumer tax compliance. The object of this study is students of Universitas Sriwija…
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- xx, 221 hlm.; ilus.; tab.; 29 cm
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- T1944432026
PENGARUH INTENSITAS ASET TETAP, LEVERAGE, DAN PAJAK TANGGUHAN TERHADAP MANAJE…
This study aims to determine the effect of fixed asset intensity, leverage, and deferred tax on tax management, proxied by the Effective Tax Rate (ETR). The population of this study are manufacturing companies in the basic chemical industry sector listed on the Indonesia Stock Exchange in 2020-2024 with a purposive sampling method. The sample size was 30 companies with a total of 150 observatio…
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- xi, 140 hlm.; ab.; 29 cm.
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- T1943922026
PENGARUH LITERASI KEUANGAN SYARIAH, PENGGUNAAN TEKNOLOGI INFORMASI TERKINI, D…
This study aims to analyze the influence of Islamic financial literacy, the use of the latest information technology, and a halal lifestyle on the interest in using Islamic fintech among Muslim MSMEs in South Sumatra. This study used a quantitative approach with a sample of 155 respondents. The analysis technique used was multiple linear regression with the help of SPSS version 26. The results …
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- xviii, 113 hlm.; ilus.; tab.; 29 cm
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- T1943702026
ANALISIS EFEKTIVITAS DAN EFISIENSI SISTEM PENGENDALIAN INTERNAL DALAM MENINGK…
Penelitian ini bertujuan untuk mengetahui pengaruh efektivitas dan efisiensi sistem pengendalian internal terhadap kinerja keuangan coffee shop di Kota Palembang. Populasi penelitian ini adalah coffee shop yang beroperasi di Kota Palembang dan memiliki sistem pengendalian internal formal atau semi-formal. Sampel penelitian ditentukan dengan metode purposive sampling, dengan jumlah 30 responden …
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- xviii, 96 hlm.; ilus.; 29 cm
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- T1948062026
CEO CHARACTERISTICS DAN TAX AVOIDANCE STUDI EMPIRIS PADA PERUSAHAAN MAKANAN D…
Penelitian ini bertujuan untuk menguji pengaruh karakteristik Chief Executive Officer (CEO), yaitu CEO Tenure dan CEO Gender, terhadap praktik tax avoidance dengan ukuran perusahaan, profitabilitas dan leverage sebagai variabel kontrol yang diproksikan dengan Cash Effective Tax Rate (CETR). Objek penelitian adalah perusahaan sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia peri…
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- xv, 149 hlm.; ilus.; tab.; 29 cm.
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- T1942932026
PENGARUH GOOD CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP NILAI PERUSAHA…
Nilai perusahaan mencerminkan kemampuan perusahaan untuk menghasilkan manfaat ekonomi yang berkelanjutan. Berdasarkan teori keagenan, penelitian ini mengkaji peran tata kelola perusahaan yang baik (GCG) dan kualitas audit dalam memengaruhi nilai perusahaan, dengan penghindaran pajak sebagai variabel mediasi. Tata kelola yang efektif dan audit berkualitas tinggi diharapkan dapat mengurangi oport…
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- xvi, 108 hlm.; ilus.; 29 cm
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- T1948862026
PENGARUH ESG, LIKUIDITAS, LEVERAGE, AKTIVITAS, DAN PROFITABILITAS TERHADAP PE…
This study aims to analyze the influence of ESG, liquidity, leverage, activity, and profitability on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange from 2020 to 2024. This study used a quantitative approach with a purposive sampling method, resulting in 20 companies from 285 companies that met the research sample criteria. The data used were secondary data in th…
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- xvii, 84 hlm.; ilus.; 29 cm
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- T1920732026
UJI ANTIDIABETES FRAKSI ETANOL DAUN PALIASA (Kleinhovia hospita Linn.) PADA T…
Type 2 diabetes mellitus is a chronic metabolic disorder characterized by hyperglycemia resulting from insulin resistance and pancreatic β-cell dysfunction. Limitations of conventional therapies, which may cause adverse effects, have encouraged the development of antidiabetic agents derived from natural products. Paliasa leaves (Kleinhovia hospita Linn.) are known to contain bioactive compound…
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- xi, 83 hlm.; ilus.; 29 cm
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- T1935552026
PENGARUH CAPITAL INTENSITY, STRUKTURAL MODAL, PROFITABILITAS, DAN BEBAN OPERA…
This study aims to examine the effect of Capital Intensity, Capital Structure, Profitability, Operating Expenses on Corporate income Tax. The object of this study is healthcare sector companies listed on the Indonesia Stock Exchange during 2020-2024. By using the purposive sampling method, the sample of this study consists of 11 companies with a total of 55 observations. The independent variabl…
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- xx, 76 hlm.; ilus.; 29 cm
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- T1935992026
PENGARUH KEBIJAKAN DIVIDEN, UKURAN PERUSAHAAN DAN CORPORATE SOCIAL RESPONSIBI…
This study aims to examine the impact of Dividend Policy, Firm Size, and Corporate Social Responsibility on Firm Value, with Good Corporate Governance as a moderating variable. The object of this study is banking sector companies listed on the Indonesia Stock Exchange during 2020–2024. By using the purposive sampling method, the sample of this study consists of 12 companies with a total of 60…
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- xx, 131 hlm.; ilus.; tab.; 29 cm.
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- T2006362026
PENGARUH SISTEM PENGENDALIAN INTERNAL, PEMANFAATAN TEKNOLOGI INFORMASI, DAN K…
This study addresses the growing demand for accountability and transparency in the financial management of Puskesmas transitioning to Regional Public Service Agency (BLUD) status in Ogan Komering Ulu Regency. It examines the effect of Internal Control Systems, Information Technology Utilization, and Human Resource Competence on the Quality of Financial Statements, with Financial Literacy as a m…
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- 99 hlm.; ilus.; tab.; 29 cm
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- T1935782026
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PEMILIHAN AUDITOR (STUDI EMPIRIS …
This study aims to examine the effect of Good Corporate Governance (GCG) on auditor selection. The object of this study is manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) for the 2022-2024 period. By using the purposive sampling method, the number of samples of this study is 183 companies with the number of 549 observations. The independent variable is board structur…
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- xx, 81 hlm.; ilus.; tab.; 29 cm
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- T1938422026
PENGARUH STRUKTUR MODAL, LIKUIDITAS DAN CORPORATE SOCIAL RESPONSIBILITY TERHA…
This study aims to examine the effect of Capital Structure, Liquidity, and Corporate Social Responsibility on Profitability, with Good Corporate Governance as a moderating variable. The object of this study is energy sector companies listed on the Indonesia Stock Exchange during 2020–2024. By using the purposive sampling method, the sample of this study consists of 49 companies with a total o…
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- xix, 83 hlm.; ilus.; 29 cm
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- T1936252026
PENGARUH STRUKTUR MODAL, KEUANGAN KEBERLANJUTAN, DAN ISLAMIC SOCIAL REPORTING…
This study aims to analyze the effect of Capital Structure, Sustainable Finance, and Islamic Social Reporting (ISR) on Financial Performance proxied by Return on Equity (ROE) in Islamic Commercial Banks during the 2021–2024 period, as well as to examine the role of Islamic Corporate Governance (ICG) as a moderating variable. This research employs a quantitative approach using secondary data o…
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- xvi, 158 hlm.; ilus.; tab.; 29 cm.
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- T1941532026
PENGARUH INTELLECTUAL CAPITAL, DEBT TO ASSETS RATIO, DAN ISLAMIC SOCIAL REPOR…
This study aims to analyze the effect of Intellectual Capital, Debt to Assets Ratio, and Islamic Social Reporting on the financial performance of companies in the consumer goods industry sector, specifically the food and beverage subsector, listed on the Indonesia Sharia Stock Index (ISSI) during the 2021–2024 period, as well as to examine the role of Islamic Corporate Governance as a moderat…
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- xviii, 113 hlm.; ilus.; tab.; 29 cm
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- T1941542026
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