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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…
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- xiv, 71 hlm.; ilus.; 29 cm
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- T1465172024
PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN MENGGUNAKAN FRAUD HEXAGON THEORY DEN…
This research aims to examine the effect of the fraud hexagon on fraudulent financial reports with audit quality as a meyerating variable in banking sector companies listed on the Indonesia Stock Exchange in 2019-2022. The type of data used is secondary data from the company's annual report. The sample in the research was obtained using a purposive sampling technique of 38 samples. Data were an…
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- ix, 86 hlm.; ilus.; 29 cm
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- T1528592024
PENGARUH STABILITAS KEUANGAN, TEKANAN EKSTERNAL, KONDISI INDUSTRI, DAN OPINI …
This reasearch aims to examine the influance of financial stability, external pressure, industry conditions, and audit opinion on financial statement fraud used fraud score. This research uses quantitative method. The population in this research was 46 banking companies listed on the Indonesian Stock Exchange in 2018-2022. The sample used in this research consisted of 140 samples. The sampling …
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- ix, 86 hlm.; ilus.; 29 cm
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- T1530062024
PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, KEPEMILIKAN INSTITUSIONAL, KEPEM…
This study aims to examine and analyze the impact of independent commissioners, audit committees, institutional ownership, managerial ownership, and financial conditions on audit opinions with a going concern assumption, with auditor reputation as a moderating variable. The population of this study consists of consumer cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) from…
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- xiv, 165 hlm.; ilus.; 29 cm
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- T1576322024
PENGARUH FINANCIAL DISTRESS, AUDIT DELAY, OPINI AUDIT DAN AUDIT TENURE TERHAD…
The study aims to determine the impact of financial distress, audit delay, audit opinion, and audit tenure on auditor switching in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2020. This research employs a quantitative approach. The data utilized in this study are secondary data. The population for this study consists of service companies listed on the IDX d…
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- xxi, 138 hlm.; ilus.; 29 cm
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- T1526452024
PENGARUH KEPEMILIKAN INSTITUSIONAL, LEVERAGE, PROFITABILITAS, DAN CAPITAL INT…
Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan institusional, leverage, profitabilitas, capital intensity terhadap tax avoidance. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Populasi penelitian ini adalah perusahaan sektor kesehatan pada subsektor industri farmasi dan obat-obatan yang terdaftar di Bursa Efek Indonesia Tahun 2018-2022. Teknik pengambilan…
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- xiv, 58 hlm.; ilus.; 29 cm
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- T1576092024
PENGARUH KUALITAS AUDIT DAN FINANCIAL DISTRESS TERHADAP MANAJEMEN LABA DENGAN…
Penelitian ini bertujuan untuk menguji pengaruh kualitas audit dan financial distress terhadap manajemen laba yang dimediasi cost of equity capital. Populasi pada penelitian ini adalah perusahaaan sektor infrastruktur yang terdaftar di Bursa Efek Indonesia tahun 2020-2022. Hasil purposive sampling diperoleh jumlah data observasi pada penelitian ini sebanyak 40 perusahaan. Teknik analisis data y…
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- xiv, 165 hlm.; ilus.; 29 cm
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- T1519192024
PENGARUH INTEGRITAS DAN PERKEMBANGAN TEKNOLOGI INFORMASI TERHADAP TRANSFORMAS…
The study aims to test and evaluate the integrity and impact of advances in information technology on the transformation of the auditor profession in the context of Society 5.0. The study will be shown at the BPK Representative of South Sumatra Province and KAP in Palembang City. This study collected data using a questionnaire. A sum of 95 respondents, including auditors who work at the BPK Rep…
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- xviii, 151 hlm.; ilus.; 29 cm
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- T1575162024
PENGARUH KUALITAS AUDIT, LEVERAGE, DAN KOMITE AUDIT TERHADAP MANIPULASI AKTIV…
Penelitian ini bertujuan untuk mengukur dan memberikan bukti empiris mengenai pengaruh kualitas audit, leverage, dan komite audit terhadap manipulasi aktivitas riil. Penelitian ini merupakan penelitian kuantitatif dan data yang digunakan adalah data sekunder yang diolah menggunakan analisis regresi linier berganda melalui program SPSS. Populasi penelitian adalah seluruh perusahaan manufaktur se…
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- xiv, 165 hlm.; ilus.; 29 cm
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- T1574642024
PENGARUH KEPATUHAN PELAPORAN KEUANGAN, KOMPETENSI SUMBER DAYA MANUSIA, SISTEM…
This research aims to analyze the influence of financial reporting compliance, human resource competency, internal control system, whistleblowing system, individual morality on preventing village fund fraud in Buay Pemuka Peliung sub-district. The population of this study consisted of 13 villages. The data used in this research is primary data using a questionnaire. The sample used in this rese…
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- xv, 42 hlm.; ilus.; 29 cm
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- T1527182024
PENGARUH SOSIALISASI PERPAJAKAN, PELAYANAN FISKUS, SANKSI PAJAK DAN KESADARAN…
This study aims to examine the influence of Tax Socialization, Tax Service, Tax Sanctions, and Taxpayer Awareness on Individual Taxpayer Compliance Who Have Freelance Work in Lubuklinggau City. The object of this study is individual taxpayers who have freelance work and report their taxes at the Lubuklinggau Pratama Tax Office. By using the total sampling method, the sample consisted of 98 resp…
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- xv, 42 hlm.; ilus.; 29 cm
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- T1574382024
KONSEP HUTANG PIUTANG DALAM Q.S AL BAQARAH MENURUT TAFSIR AL-MISHBAH KARYA M.…
Penelitian ini bertujuan untuk mengetahui konsep hutang piutang dalam Q.S Al Baqarah menurut tafsir Al-Mishbah karya M. Quraish Shihab. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kualitatif dengan jenis penelitian studi kepustakaan yang bersumber dari data sekunder, yaitu buku, tafsir, jurnal dan literatur lainnya terkait dengan konsep hutang piutang dalam surah al-baqarah…
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- xi, 143 hlm.; ilus.; 29 cm
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- T1523902024
PENGARUH KINERJA KEUANGAN TERHADAP PERUBAHAN HARGA SAHAM PADA PERUSAHAAN PERB…
This research aims to determine the influence of (1) Capital Adequacy Ratio (2) Net Profit Margin (3) Return On Assets (4) Environment, Social, Governance on changes in stock prices. The method used in this research is a quantitative method. The population of this research is banking companies listed on the Indonesian Stock Exchange. The data collection technique was carried out using a purposi…
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- xiv, 31 hlm.; ilus.; 29 cm
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- T1526602024
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, ENVIRONMENTAL, SOCIAL, GOVERNAN…
This study aims to examine the effect of Good Corporate Governance (GCG) mechanisms, Environmental Social and Governance Disclosure (ESGD), and Retention Ratio on the value of companies listed in the LQ45 index of the Indonesia Stock Exchange (IDX) for the period 2018-2022. The sample consists of 19 companies with a total of 95 observations, selected using purposive sampling. Data analysis was …
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- ix, 86 hlm.; ilus.; 29 cm
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- T1570932024
PENGARUH KARAKTERISTIK KEAHLIAN ANGGOTA WANITA DI KOMITE AUDIT TERHADAP BIAYA…
This study examines the effect of the expertise characteristics of female members of the audit committee on audit fees. Factors characteristic of the expertise of female members on the audit committee include financial expertise, industrial expertise and legal expertise of female members on the audit committee. The population for this study is non-financial companies listed on the Indonesia Sto…
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- xviii, 151 hlm.; ilus.; 29 cm
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- T1570702024
PENGARUH PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) TERHADAP NILAI PERUSAHAAN
Every company has the main goal, namely to obtain maximum profits, and the Islamic banking sector is no exception. The main challenge for Islamic banks currently is to realize the trust of stakeholders, because stakeholder trust will have a positive impact on the development of the bank itself. The purpose of this research is to determine the influence of Islamic Social Reporting (ISR) disclosu…
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- viii, 234 hlm.; ilus.; 29 cm
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- T1572602024
PENGELOLAAN KINERJA PESANTREN DI SUMATERA SELATAN: STUDI KASUS PADA PESANTREN…
Islamic Boarding School is one of the educational institutions that is growing rapidly and plays an important role in improving human resources in Indonesia. Pesantren has three main functions, namely producing religious experts, producing human resources, and empowering the community. This research was conducted at Kampoeng Tauhid Sriwijaya Islamic Boarding School with the aim of knowing how t…
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- xiii, 126 hlm.; ilus.; 29 cm
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- T1572362024
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN KOMISARIS INDEPENDEN TERHADAP INTEG…
This study aims to examine the effect of firm size, leverage, and independent commissioners of integrity of financial statement. The populations in this study was all companies on the Indonesia Stock Exchange in the banking companies, with sample technique used was purposive sampling, this study have 108 samples. The research was quantitative with secondary data. Multiple linear regression was …
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- xvii, 82 hlm.; ilus.; 29 cm
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- T1572502024
PENGARUH SALES GROWTH, CAPITAL INTENSITY, UKURAN PERUSAHAAN DAN LEVERAGE TERH…
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh sales growth, capital intensity, ukuran perusahaan dan leverage terhadap penghindaran pajak. Populasi pada penelitian ini adalah perusahaan manufaktur sektor barang konsumsi sub sektor food and baverage yang terdaftar di Bursa Efek Indonesia Tahun 2019-2023. Penelitian merupakan penelitian kuantitatif dengan teknik pengambilan sam…
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- xiii, 126 hlm.; ilus.; 29 cm
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- T1521232024
PENGARUH KESADARAN WAJIB PAJAK, PENGETAHUAN PAJAK DAN KUALITAS PELAYANAN PUBL…
This research aims to determine: (1) the influence of taxpayer awareness on Motor Vehicle Taxpayer Compliance at Samsat Palembang 1, (2) the influence of tax knowledge on motor vehicle taxpayer compliance at Samsat Palembang 1, (3) the influence of Public Service Quality on compliance motor vehicle taxpayers at Samsat Palembang 1. The research sample used was motor vehicle taxpayers registered …
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- xiii, 35 hlm.; ilus.; 29 cm
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- T1526432024
PENGARUH KOMPLEKSITAS PERUSAHAAN, PROFITABILITAS PERUSAHAAN DAN RISIKO PERUSA…
Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh Kompleksitas Perusahaan, Profitabilitas Perusahaan dan Risiko Perusahaan terhadap Biaya Audit. Sampel yang digunakan pada penelitian ini adalah perusahaan BUMN yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2022. Penelitian ini merupakan penelitian kuantitatif dengan teknik pengambilan sampel yang digunakan adalah purposive…
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- x, 73 hlm.; ilus.; 29 cm
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- T1526142024
PENGARUH PEMERIKSAAN PAJAK, SANKSI PERPAJAKAN, SELF ASSESSMENT SYSTEM DAN MOD…
This research aims to examine the influence of tax audits, tax sanctions, self- assessment systems and modernization of the tax administration system on the complianceof Palembang City MSMEs taxpayers. The method in this research uses quantitative witha descriptive approach. The population used is individual taxpayers who run MSMEs in Palembang City. The sample was taken using the Non Probabili…
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- xiv, 165 hlm.; ilus.; 29 cm
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- T1571152024
TAX AVOIDANCE DITINJAU DARI CORPORATE GOVARNANCE (STUDI PADA PERUSAHAAN PERTA…
This research aims to empirically test and analyze the influence of the audit committee, board of commissioners, managerial ownership, audit quality, institutional ownership on tax avoidance. The sample of this research is 39 mining companies listed on the Indonesia Stock Exchange during the 2021-2023 period, selected through judment purposive sampling. The data analyzed comes from the idx.co.i…
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- xv, 30 hlm.; ilus.; 29 cm
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- T1570952024
ANALISIS PENGARUH PROFITABILITAS, LIKUIDITAS, DAN OPINI AUDIT DENGAN UKURAN P…
This study aims to analyze the impact of profitability, liquidity, and audit opinion on audit lag, with company size as a moderating variable, for companies listed on the Indonesia Stock Exchange (IDX). The research employs secondary data from the annual reports of IDX-listed companies for the period 2018-2022. A sample of 17 companies was selected using purposive sampling. The data analysis te…
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- xiv, 165 hlm.; ilus.; 29 cm
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- T1570832024
IMPLEMENTASI SISTEM INFORMASI PELAPORAN KEUANGAN BERBASIS WEB UNTUK MENINGKAT…
This study aims to determine the implementation of a web-based financial reporting information system at PT Mitra Dinamis Yang Utama whose application is personalized, furthermore, with the analysis of whether the implementation can improve the company's operational efficiency and the reliability of the financial data produced. The type of research used is qualitative descriptive with the subje…
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- xiv, 58 hlm.; ilus.; 29 cm
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- T1567852024
PENGARUH FRAUD HEXAGON DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN DENGAN AU…
This study aims to analyze the influence of financial stability, ineffective monitoring, total accruals, CEO education, CEO duality, and political connections on financial statement fraud with audit firm size as a moderating variable. The population used in this research is all companies in the property, real estate and building construction sectors listed on the Indonesia Stock Exchange in 201…
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- xiii, 126 hlm.; ilus.; 29 cm
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- T1521542024
PENGARUH ISLAMIC CORPORATE GOVERNANCE (ICG), ISLAMIC CORPORATE SOCIAL RESPONS…
This research aims to examine the influence of ICG, ICSR, murabahah financing, mudharabah financing and ijarah financing on financial performance with company size as a moderating variable. This research uses a quantitative approach with the type of data in the form of secondary data. Hypothesis testing in the research used the Moderated Regression Analysis (MRA) analysis technique with the SPS…
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- xiii, 126 hlm.; ilus.; 29 cm
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- T1521502024
PENGARUH TRANSPARANSI, AKUNTABILITAS DAN KEAMANAN TERHADAP MINAT BERDONASI PA…
This study aims to obtaint empirical evidence on the influence of transparency, accountability, and security on the interest in donating to crowdfunding Kitabisa.com. The type of data in this study uses primary data obtained from questionnaires distributed through g-forms. The population in this study is people in the city of Palembang who have donated to crowdfunding Kitabisa.com at least thre…
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- xvi, 107 hlm.; ilus.; 29 cm
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- T1531922024
PENGARUH AUDIT FEE, GAYA KEPEMIMPINAN, DAN STRES KERJA TERHADAP KINERJA AUDIT…
This study aims to determine the effect of audit fees, leadership style, and work stress on audit performance (empirical study on KAP in Palembang City). This thesis uses primary data collected through distributing questionnaires to auditors at the Palembang City Public Accounting Office who are actively working with a total sample of 47 respondents. This research uses a quantitative approach a…
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- xvii, 103 hlm.; ilus.; 29 cm
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- T1532142024
PENGARUH STRUKTUR MODAL DAN STRUKTUR KEPEMILIKAN TERHADAP KINERJA KEUANGAN PE…
This study aims to examine the effect of capital structure and ownership structure on financial performance. The object of this research is food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2023. By using the purposive sampling method, the number of samples in this study obtained 15 companies with a total of 90 observations. The independent variables ar…
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- xiii, 94 hlm.; ilus.; 29 cm
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- T1590462024
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