Ditapis dengan
Pengaruh Persepsi Tax Justice, Detection Rate, Tax Rate, Dan Tax Information …
ABSTRACT This research aims to determine the influence of perceptions of tax justice, detection rate, tax rate, and tax information technology on tax evasion. This research uses a sample of UMKM corporate tax pareys in Riau Province. The research used a purposive sampling method wtih a sample size of 96 respondents. Testing this research hypothesis uses SPSS software version 26. The results of…
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- 1902124991
Peran Kepemilikan Manajerial Sebagai Moderasi Pengaruh Profitabilitas, Pruden…
ABSTRACT This study aims to examine the effect of profitability, accounting prudence, and leverage on firm value (an empirical study on raw material-producing companies listed on the Indonesia Stock Exchange from 2021 to 2023). The population in this study consists of all raw material-producing companies listed on the Indonesian Stock Exchange from 2021 to 2023. The sample includes 81 com…
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- 2102110652
Pengaruh Board Effort, Ceo Narcissism, Dan Real Earnings Management Terhadap …
ABSTRACT The purpose of this study is to identify and determine the effect of Board Effort, CEO Narcissism, and Real Earnings Management on Audit Report Readability. This research is conducted with a quantitative approach and uses secondary data collected from Annual Reports and Financial Statements. The population in this study includes all companies in the Health sector listed on the Indones…
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- 2102113064
The Effect Of Women On Board, Board Educational Background, Board Size, And B…
ABSTRACT This study aims to examine the inf luence of f emale board, board educational background, board size, and board tenure on ESG perf ormance in companies listed on the Indonesia Stock Exchange f or the 2019 -2022 period. The population in this study are all companies listed on the Indonesia Stock Exchange f rom 2019 -2022, companies that make or complete annual reports and sustainab…
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- 2102113074
Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Good Governance, Penerapan…
This study aims to examine and analyze the influence of human resource competence, good governance implementation, government accounting standards implementation, and financial accounting system implementation on the quality of local government financial reports (an empirical study on the government of Rokan Hilir). This research uses a quantitative approach. The population in this study consis…
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- 1802123808
Pengaruh Risiko Perusahaan, Konservatisme Akuntansi Dan Kualitas Audit Terhad…
ABSTRACT This study aims to test and analyze the effect of corporate risk, accounting conservatism, and audit quality on tax avoidance in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX-IC) for the 2021-2023 period. The research sample amounted to 61 companies selected using purposive sampling technique. The data analysis method applied is multiple linear re…
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- 2102126153
Pengaruh Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil Dan Menenga…
ABSTRACK The objective of this study is to analyze the effect of the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (FAS for MSMEs) and the utilization of Accounting Information Systems (AIS) on the quality of financial statements of Micro, Small, and Medium Enterprises (MSMEs) in Pelalawan Regency, Riau. This research employs a quantitative approach, wi…
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- 2102124345
Pengaruh Kesulitan Keuangan, Audit Delay, Audit Fee Dan Kepemilikan Publik Te…
ABSTRACT This study aims to analyze the effect of Financial Difficulties, Audit Delay, Audit Fee, and Public Ownership on Auditor Switching in Food & Beverage Sector Companies listed on the IDX in 2020-2023. The type of data used in this study is secondary data, in the form of financial reports of companies listed on the Indonesia Stock Exchange for the 2020-2023 period. Sampling using the pur…
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- 2102135187
Pengaruh Opini Audit, Profitabilitas, Leverage Dan Ukuran Perusahaan Terhadap…
ABSTRACT This study aims to determine the effect of audit opinion, profitability, leverage and company size on audit delay. This research uses a quantitative approach with secondary data obtained from the annual financial statements and the company’s annual report. The population in this study consists of Property and Real Estate sector companies listed on the Indonesia Stock Exchange from 2…
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- No. Panggil
- 2102113033
The Influence Of Family Control And Diversification Strategy On Financial Per…
ABSTRACT This study aims to examine the influence of family control and diversification strategy on profitability in manufacturing companies in Indonesia during the start-up, growth, mature, and decline stages. The data used in this study is secondary data obtained from the Indonesian Stock Exchange between 2018 and 2023, focusing on manufacturing companies listed and were analyzed using S…
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- 1802112081
Pengaruh Opinion Shopping Dan Debt Default Terhadap Penerimaan Opini Audit Mo…
ABSTRACT Modified audit opinion on going concern is an opinion issued by auditors to ensure whether the company can maintain its business continuity. This study aims to examine the effect of opinion shopping and debt default on the acceptance of modified audit opinion on going concern with company size as a moderating variable. The population in this study were all manufacturing companies in v…
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- 2102134467
Pengaruh Struktur Modal, Likuiditas, Konservatisme Akuntansi, Dan Investment …
ABSTRACT This study aims to determine the effect of capital structure, liquidity, accounting conservatism, and Investment Opportunity Set (IOS) on earnings quality. The research employs a quantitative approach, utilizing secondary data obtained from the annual financial statements and annual reports of the companies. The population in this study consists of consumer non-cyclical companies …
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- 2102136248
Pengaruh Good Corporate Governance, Kinerja Lingkungan Dan Enterprise Risk Ma…
ABSTRACT This study aims to examine the impact of good corporate governance, environmental performance, and enterprise risk management on firm value. Corporate governance is proxied by institutional ownership and the board of independent commissioners. The control variables include firm size and leverage. The population in this study includes 93 basic material companies listed on the Indonesia…
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- Judul Seri
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- No. Panggil
- 2102110018
Pengaruh Slack Resources, Feminisme Dewan Direksi, Media Exposure Dan Dewan K…
ABSTRACT This study aims to determine the effect of slack resources, board of directors feminism, media exposure, and independent board of commissioners on corporate social responsibility performance in companies listed on the IDX and participating in PROPER for the 2021-2023 period. The dependent variable, namely corporate social responsibility performance, is measured using the PROPER rating…
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- 2102113055
Pengaruh Harga Transfer, Kepemilikan Asing, Dan Intensitas Modal Terhadap Agr…
ABSTRACT This research was conducted to analyze transfer pricing, foreign ownership, and capital intensity on tax aggressiveness. The number of samples used in this study was 71 samples. And the type of data used is secondary data with financial reports registered with the IDX which is used to obtain tax aggressiveness data registered with the IDX in 2021-2023. Statistical test tools using SPS…
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- 2102110653
Pengaruh Ukuran Perusahaan, Kepemilikan Institusional, Profitabilitas, Levera…
ABSTRACT This study aims to determine the effect of Firm Size, Institutional Ownership, Profitability, Leverage, and Firm Age on Sustainability report Disclosure (Empirical Study on Energy Sector Companies listed on the Indonesia Stock Exchange in 2021-2023). The population in this study were all Energy sector companies listed on the Indonesia Stock Exchange in 2021-2023. The sample in th…
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- 2102134709
Pengaruh Profitabilitas, Ukuran Perusahaan, Opini Audit, Dan Audit Tenure Ter…
ABSTRACT This study aims to test and re-analyze the factors that affect audit report lag. The variables tested in this study include the effect of profitability, company size, audit opinion, and audit tenure on audit report lag. The population in this study are companies in the Consumer Cyclicals sector listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023, with a total of …
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- 2102113120
Kultur Korporasi Dan Kualitas Pelaporan Keuangan (Bukti Empiris Pada Korporas…
ABSTRACT This study aims to analyze the influence of corporate culture on financial reporting quality in non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) and the Singapore Stock Exchange (SGX) during the 2017-2022 period. Corporate culture is classified based on the Competing Values Framework (CVF) into four categories: collaboration, competition, control, and creatio…
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- 2102113113
Pengaruh Penerapan Sistem E-Filing, Tingkat Pendidikan, Dan Pengetahuan Perpa…
ABSTRAC This study aims to determine the effect of the implementation of E-filing System, compliance level, and tax knowledge on taxpayer compliance with compliance costs as a moderating variable. The population in this study is individual taxpayers registered at KPP Pratama Tampan Pekanbaru. The sampling method used in this study is non-probability sampling. The data analysis technique used i…
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- 1802110314
The Effect Of Board Age, Board Size, Board Independence, And Board Gender Div…
ABSTRACT This study explores the impact of board characteristics on Environmental, Social, and Governance (ESG) performance among Indonesian companies listed on the Indonesia Stock Exchange from 2019-2022. The research aims to examine how board age, board size, board independence, and board gender diversity effect the ESG performance from 2019 to 2022. Utilizing a quantitative research method,…
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- 2102113199
Karya Umum 
Filsafat 
Agama 
Ilmu-ilmu Sosial 
Bahasa 
Ilmu-ilmu Murni 
Ilmu-ilmu Terapan 
Kesenian, Hiburan, dan Olahraga 
Kesusastraan 
Geografi dan Sejarah