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Found 7 from your keywords: subject="Prodi Magister Ilmu A...
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PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORTING TERHADAP KINERJA KEUANGAN PERU…
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Fuadi, Irwan

This study aims to examine the effect of sustainability reporting disclosure on the financial performance of banking sector firms, as measured by Return on Equity (ROE), and to investigate the moderating role of Non-Performing Loans (NPL). The study focuses on banking companies listed on the Indonesia Stock Exchange (IDX) over the 2020-2024 period, with reference to the implementation of Financ…

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xiv, 165 hlm.; ilus.; 29 cm
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Call Number
T1916492025
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MANAJEMEN LABA, LEVERAGE, EFISIENSI INVESTASI : PERAN MODERASI KEPEMILIKAN AS…
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Syalwa, Mutiara

This study is grounded in the growing importance of investment efficiency as a determinant of the competitiveness of manufacturing firms in the ASEAN region, particularly in the context of increasing foreign capital inflows and heightened complexity in corporate governance structures. Earnings management and leverage are conceptualized as key financial policy instruments that may influence the …

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xx, 152 hlm.; ilus.; tab.; 29 cm
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T1899902025
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PENGARUH KEPEMILIKAN ASING DAN KOMITE KEBERLANJUTAN TERHADAP PENGUNGKAPAN KEB…
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Adhillah, Mona Nur

This study is motivated by the growing attention to sustainability practices in the ASEAN region, which requires companies not only to focus on financial performance but also to emphasize transparency and social and environmental responsibility. Foreign ownership and the existence of a sustainability committee are two governance factors believed to influence the level of corporate sustainabilit…

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x, 155 hlm.; ilus.; tab.; 29 cm
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T1886552025
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KINERJA KEBERLANJUTAN, KEPEMILIKAN INSTITUSI DAN MANAJEMEN LABA DI KAWASAN ASEAN
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Sagita, Danti

This research is prompted by the escalating emphasis on sustainability performance and corporate governance across the ASEAN countries, along with persistent concerns regarding financial reporting manipulation that weakens the credibility and reliability of corporate disclosures. This study adopts a quantitative approach using secondary data from 238 non-financial sector firms in ASEAN (Indones…

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xxii, 156 hlm.; ilus.; tab.; 29 cm.
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Call Number
T1888942025
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KOMPETENSI AUDITOR DAN PENALARAN MORAL TERHADAP KUALITAS AUDIT INTERNAL DENGA…
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Widyastuti, Fitria Heny

The purpose of this study is to analyze the influence of auditor competence and moral reasoning on internal audit quality, with role conflict as a moderating variable, within the Internal Audit Units (SPI) of State Universities (PTN) in Indonesia. A quantitative approach was used using a survey method through questionnaires distributed to the Heads, Secretaries, Members, and Staff of SPI in 26 …

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xx, 150 hlm.; ilus.; tab.; 29 cm.
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Call Number
T1896712025
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PENGARUH KEBERANIAN MORAL DAN MODAL PSIKOLOGIS TERHADAP EFEKTIVITAS AUDIT INT…
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Syafithri, Yuyun

This research is designed to analyze the impact of moral courage and psychological capital on internal audit effectiveness, as well as to assess the moderating role of ethical culture within the Internal Audit Units of Public Service Agency State Universities (SPI PTN BLU) in Indonesia. The research is grounded in the essential function of internal auditors in upholding good governance, transpa…

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xxxi, 140 hlm.; ilus.; tab.; 29 cm.
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T1889422025
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FRAUD HEXAGON TERHADAP KECURANGAN LAPORAN KEUANGAN DENGAN KOMPLEKSITAS AKUNTA…
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Amalia, Mita Rizki

ABSTRACT Fraud Hexagon on Financial Statement Fraud with Accounting Complexity as a Moderating Variable in Financial Sector Companies Financial statement fraud is a form of fraud that has a significant impact on corporate sustainability and public trust, particularly in the financial sector. This study aims to analyze the influence of the six elements of the Fraud Hexagonpressure, opportunity, …

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xviii, 176 hlm.; ilus.; tab.; 29 cm.
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T1923142025