Ditapis dengan
Pengaruh Tax Minimization, Tunneling Incentive, Dan Kepemilikan Asing Terhada…
ABSTRACT This study aims to test empirically : 1) the influence of tax minimization 2) tunneling incentive and 3) foreign ownership toward transfer pricing decision. Which consists of three independent variables, tax minimization (X1), tunnelimg incentive (X2), and foreign ownership (X3) with the dependent variable of transfer pricing (Y). This research uses sample of basic and chemical s…
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- Deskripsi Fisik
- ix, 79 hlm.; ill.: 29 cm
- Judul Seri
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- No. Panggil
- 02 03. 121 (0053)
Pengaruh Frekuensi Pertemuan Komite Audit, Ukuran Komite Audit, Ukuran Kantor…
ABSTRACT This study aims to examine the effect of audit committee meeting frequency, audit committee size, audit firm size, and audit tenure on Corporate Social Responsibility disclosure. The population of this study is the consumer goods industry companies listed on the Indonesian Stock Exchange from 2014 to 2018. The sampling technique used the purposive sampling method and acquired 26 …
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- ISBN/ISSN
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- Deskripsi Fisik
- xii, 29 hlm.; ill.: 29 cm
- Judul Seri
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- No. Panggil
- 02 03. 121 (0052)
Pengaruh Biaya Audit Abnormal, Tenure Audit, Dan Kualitas Audit Terhadap Peny…
ABSTRAC This study aims to examine the effect of abnormal audit fees, audit tenure, and audit quality on restatement of financial statements. Abnormal audit costs are seen from the regression results of the audit fee model, audit tenure is measured based on the number of years of the public accountant's tenure, and audit quality is assessed using the Audit Quality Metric Score (AQMS). The …
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- ISBN/ISSN
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- Deskripsi Fisik
- ix, 79 hlm.; ill.: 29 cm
- Judul Seri
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- No. Panggil
- 02 03. 121 (0051)
Analisis Akuntabilitas Pengelolaan Dana Desa (Studi Kasus Pada Kabupaten Indr…
ABSTRACT This study aims to analyze (1) How the accountability of village financial management in Desa Air Molek And Desa Batusawar In Kabupaten Indragiri Hulu Budgeting Period 2019, starting from planning, implementation, administration, reporting, and financial accountability. (2) How to foster and supervise the management of village finances in Desa Air Molek And Desa Batusawar In Kabu…
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- ISBN/ISSN
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- Deskripsi Fisik
- ix, 79 hlm.; ill.: 29 cm
- Judul Seri
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- No. Panggil
- 02 03. 121 (0050)
Pengaruh Tekanan Ketaatan, Kompleksitas Tugas, Independensi Dan Pengalaman Au…
ABSTRACT The purpose of this study was to determine the effect of obedience pressure, task complexity, independence and audit experience on internal audit quality with integrity as a moderating variable. This research was conducted at the Inspectorate of Rokan Hulu Regency. The sample in this study is employees who carry out the audit function and are responsible for governance at the Ins…
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- xii, 29 hlm.; ill.: 29 cm
- Judul Seri
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- No. Panggil
- 02 03. 121 (0049)
Pengaruh Profitabilitas, Intensitas Aset Tetap, Sales Growth Dan Kompensasi R…
ABSTRACT The purpose of this study is to know the effect of profitability, fixed asset intensity, sales growth and fiscal loss compensation on tax avoidance. The population in this study are all state owned manufacturing companies listed on the Indonesia Stock Eschange (IDX) period 2016-2018. The sampling technique used was purposive sampling, with samples that met the criteria is 54 compa…
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- ix, 79 hlm.; ill.: 29 cm
- Judul Seri
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- No. Panggil
- 02 03. 121 (0048)
Pengaruh Asimetri Informasi, Perencanaan Pajak, Dan Kompensasi Bonus Terhadap…
ABSTRACT This study aims to determine whether there is an influence between (1) information asymmetry on earnings management, (2) tax planning on earnings management, and (3) bonus compensation on earnings management. Manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2018 became the population in this study, then the samples in this study were taken from all compa…
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- xii, 29 hlm.; ill.: 29 cm
- Judul Seri
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- No. Panggil
- 02 03. 121 (0047)
Pengaruh Profitabilitas, Der, Komisaris Independen Dan Kepemilikan Institusio…
Yohannes Ferdiansyah Silaban This study aims to empirically examine and analyze the effect of profitability, der, independent commissioners and institutional ownership on tax avoidance. The population of this study were all companies in the consumer goods industry listed on the Indonesia Stock Exchange in 2016- 2018. The sample of this research is the consumer goods industry sector companie…
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- ix, 79 hlm.; ill.: 29 cm
- Judul Seri
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- No. Panggil
- 02 03. 121 (0046)
Pengaruh Karakteristik Komite Audit Terhadap Financial Restatement (Studi Emp…
ABSTRACT This study aims to examine the effect of audit committee characteristics on financial restatements. Audit committee characteristics used in this studied are audit committee meeting, audit committee size, audit committee independence, and audit committee expertise. The population in this study is all companies listed on Indonesia Stock Exchange (IDX) in 2016-2017. Research sample i…
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- ix, 79 hlm.; ill.: 29 cm
- Judul Seri
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- No. Panggil
- 02 03. 121 (0045)
Deteksi Kecurangan Laporan Keuangan Melalui Pendekatan Vousinas Fraud Hexagon…
BSTRACT This research is aimed to examine (1) effect of financial stabilityon detection of fraudulent financial statement, (2) effect of ineffective monitoring on detection of fraudulent financial statement, (3) effect of change in auditoron detection of fraudulent financial statement, (4) effect of change in directoron detection of fraudulent financial statement, (5) effect of dualism posi…
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- ix, 79 hlm.; ill.: 29 cm
- Judul Seri
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- No. Panggil
- 02 03. 121 (0044)
Faktor-Faktor Yang Mempengaruhi Pengungkapan Manajemen Risiko (Studi Empiris …
This study aims to find empirical results of the effect of audit committee financial expertise, audit committee meetings frequency, public ownership structure and risk management committee on risk management disclosure. The population of this study are agricultural companies registered in the Indonesia Stock Exchange on the period 2015-2019. The sample of this study was selected with purpos…
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- ISBN/ISSN
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- Deskripsi Fisik
- x, 66 hlm.; ill.: 29 cm
- Judul Seri
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- No. Panggil
- 02 03. 121 (0043)
Faktor-Faktor Yang Mempengaruhi Senjangan Anggaran (Studi Empiris Pada Opd Pr…
This study aims to determine the effect of budgetary participation, information asymmetry, budget emphasis, task complexity, and organizational commitment, clarity of budget targets, organizational culture and individual capacity for budgetary slack in Regional Device Organization (RDO), Jambi Province. To collect the data, purpossive sampling technique was applied. The population of this study…
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- ISBN/ISSN
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- Deskripsi Fisik
- vi, 71 hlm.; ill.; 29 cm
- Judul Seri
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- No. Panggil
- 02 03. 119 (0012)
Pengaruh Otonomi Desa, Partisipasi Masyarakat, Kompetensi, Komitmen Aparatur …
This study aims to examine the effect of village autonomy, community participation, competence, commitment of village apparatuses, transparency and accountability on village fund financial management in kempas district indragiri hilir regency.The population in this study were all villages in the Kempas District of Indragiri Hilir Regency. The sample used amounted to 78 respondents who were sele…
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- ISBN/ISSN
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- Deskripsi Fisik
- vi, 71 hlm.; ill.; 29 cm
- Judul Seri
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- No. Panggil
- 02 03. 119 (0001)
Luas Carbon Emission Disclosure: Ditinjau Dari Kinerja Keuangan, Media Exposu…
This study aims to find out what determinants are clean of carbon emissions disclosure. Factors used in this study include profitability, growth, firm value, media exposure and independent board of commissioners. In addition the authors also conducted a comparative study of the extent of carbon emissions disclosures in Indonesian and Australian manufacturing companies. The population is a compa…
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- ISBN/ISSN
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- Deskripsi Fisik
- xi, 71 hlm.; ill.; 29 cm
- Judul Seri
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- No. Panggil
- 02 03. 119 (0011)
Pengaruh Karakteristik Dan Kinerja Keuangan Perusahaan Terhadap Luas Pengungk…
This Research aims to examine the factors that influence the disclosure of carbon emissions in Indonesia and Australia and the purpose of this research is to also to know the differences of carbon emission disclosures between these countries. Factors tested in this study include company size, leverage, reputation of the public accounting firm and financial performance. The disclosure of carbon …
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- ISBN/ISSN
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- Deskripsi Fisik
- v, 52 hlm.; ill.; 29 cm
- Judul Seri
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- No. Panggil
- 02 03. 119 (0010)
Pengaruh Keefektifan Sistem Pengendalian Internal, Asimetri Informasi Dan Pen…
The research aims to analyze the effectiveness of internal control, information asymmetry and law enforcement affect the accounting fraud tendencies by the unethical behavioras an intervening variable. This research was conducted at OPD Kampar Regency. The research obtained data by using questionnaires. saturated sampling method is used by asking 87 respondents.The analysis technique used struc…
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- ISBN/ISSN
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- Deskripsi Fisik
- xv, 52 hlm.; ill.; 29 cm
- Judul Seri
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- No. Panggil
- 02 03. 118 (0297)
Faktor-Faktor Yang Memengaruhi Terjadinya Kecurangan (Fraud) Pengadaan Barang…
This study aims to determine the effect of the quality of the goods/services procurement committee, the income of the goods/services procurement committee, the systems and procedures for the procurement of goods/services, the ethics of the procurement of goods/services and the environment for goods/services procurement on fraud in the procurement of goods/services. The population in this study …
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- ISBN/ISSN
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- Deskripsi Fisik
- xiii, 154 hlm.: ill.: 29 cm
- Judul Seri
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- No. Panggil
- 10 07. 221 (0006)
Pengaruh Corporate Social Responsibility Dan Sales Growth Terhadap Nilai Peru…
Company value is the core value of a company that can be identified by looking at a company's stock price on the market or stock exchange. The high stock price of a company will indicate that the value of the company is also high. The purpose of this study was to examine and analyze the effect of Corporate Social Responsibility and Sales growth on firm value with good corporate governance as a …
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- ISBN/ISSN
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- Deskripsi Fisik
- xiii, 131 hlm.: ill.: 29 cm
- Judul Seri
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- No. Panggil
- 10 07. 221 (0008)
Analisis Faktor-Faktor Yang Mempengaruhi Efektivitas Pencegahan Fraud Di Dala…
The study aims to test the direct influence of independent variables of the whistleblowing system, good governance, eprocurement implementation, employee ethics, and organizational culture. A dependent variable that is the effectiveness of preventing fraud in. The study is a quantitative study using the data used in this study is the primary data that comes from the distribution of the question…
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- xv, 242 hlm.: ill.: 29 cm
- Judul Seri
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- No. Panggil
- 10 07. 221 (0007)
Pengaruh Manajemen Laba, Leverage, Kualitas Audit, Likuiditas Dan Ukuran Peru…
ABSTRACT The purpose of this study was to determine the effect of earnings management, leverage, audit quality, liquidity and company size on the level of financial statement disclosure in sub-sector transportation companies listed on the Indonesia Stock Exchange (BEI). The data used in this study are secondary data, namely financial statements. The population in this study were all sub-se…
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- ix, 79 hlm.; ill.: 29 cm
- Judul Seri
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- No. Panggil
- 02 03. 121 (0042)
Karya Umum 
Filsafat 
Agama 
Ilmu-ilmu Sosial 
Bahasa 
Ilmu-ilmu Murni 
Ilmu-ilmu Terapan 
Kesenian, Hiburan, dan Olahraga 
Kesusastraan 
Geografi dan Sejarah