Faktor-Faktor Yang Mempengaruhi Underpricing Dengan Reputasi Underwriter Seba…

ABSTRACT This study conducted aims to examine the effect of proceeds, earning per share, return on equity, financial leverage, and firm size on underpricing with underwriter reputation as a moderating variable in companies conduct initial public offering (IPO) on the Indonesia Stock Exchange. The population in this study was 108 companies conduct initial public offering (IPO) on the Indonesia…

Pengaruh Profesionalisme, Pengalaman Kerja, Stres Kerja, Dan Motivasi Kerja T…

ABSTRACT This research aims to analyze the effect of Profesionalism, Work Experience, Job Stress, and Work Motivation againts taxes’s inspectioning. This research used saturation sampling method to get the sample for this research where the total sample is used by 72 taxes employes that registered as taxes inspectoring at pekanbaru’s taxes attandance office. Data collection techniques in t…

Pengaruh Kebijakan Dividen, Pengungkapan Enterprise Risk Management, Dan Stru…

ABSTRACT This study aimed to examine the effect of tax avoidance on firm value was transparency of information and institutional ownership as moderating variable. Cash ETR is used to measure the variable tax avoidance. The Tobin’s Q ratio is used to measure the variable firm value, the completeness index of voluntary disclosure is used to measure the transparency of information variable,…

Pengaruh Profitabilitas, Capital Intensity Ratio, Size, Leverage, Kepemilikan…

This study aims to examine the influence of profitability, capital intensity ratio, size, leverage, institutional ownership, and compensation of commissioner and director to tax management. Tax management is a dependent variable in this study that measured by book tax differences (BTD). The population used in this study is manufacture companies listed in Indonesian Stock Exchange from 2015 unti…

Pengaruh Tax Avoidance Terhadap Nilai Perusahaan Dengan Transparansi Informas…

Edisi

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ISBN/ISSN

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Deskripsi Fisik

iv, 108 hlm.: ill.: 29 cm

Judul Seri

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No. Panggil

02 03. 120 (0028)

Pengaruh Kebijakan Hutang, Kebijakan Dividen, Profitabilitas Dan Sustainabili…

ABSTRACT The purpose of this research is to test and analyze the influence of debt policy, devidend policy, profitability, and sustainability report towards corporate’s value with investment opportunity set as moderation. The population in this study is all companies that is listed in Indonesia Stock Exchange at 2015- 2017. Sampling was done by purposive sampling method. Based on purposive s…

Pengaruh Entrepreneurial Orientation Dan Market Orientation Terhadap Kinerja …

ABSTRACT The main objective of this study is to examine the relationship between the entrepreneurial orientation and market orientation on the performance village-owned enterprises (BUMDes). The village-owned enterprises (BUMDes) is an economic instituion that aims to develop the potential of the village so that it can improve the welfare of the village society . This study used quantitative r…

Pengaruh Sharia Governance Terhadap Pengungkapan Islamic Social Reporting (St…

ABSTRACT This study aims to determine the effect of sharia governance - sharia supervisory board, board of commissioners, audit committee, institutional ownership and shariah compliance on Islamic social reporting disclosures at Islamic sharia banks in Indonesia in 2013-2016.The dependent variable in this study is the disclosure of Islamic social reporting. While the independent variables are …

Peran Kinerja Keuangan Sebagai Mediator Carbon Emission Disclosure Dan Sistem…

ABSTRACT This study aims to examine the effect of carbon emission disclosure and environmental management system toward firm value. This study also to examine the role of financial performance in mediating the impacf of carbon emission disclosure and environmental management system on firm value. The population in this study is a mining, plantation and manufacturing companies registered in Ind…

Pengungkapan Emisi Karbon Sebagai Mekanisme Peningkatan Kinerja Terhadap Nila…

ABSTRACT This study aims to examine the effect of carbon emission disclosure on firm value and the effect of carbon emission disclosure on firm value mediated by financial performance, operating performance and cost of equity on mining, plantation and manufacturing companies that registered in Indonesia Stock Exchange period 2015-2017. The results of this research showed that carbon emission d…

Pengaruh Mekanisme Corporate Governance Terhadap Kinerja Perusahaan “(Studi…

ABSTRACT The purpose of this research is to know the influence of corporate governance mechanisms to the company's performance. The mechanisms of corporate governance examined in this study include internal and external governance consisting of: Board of Commissioners and managerial ownership and foreign ownership, debt financing, and audit quality. The population in this research is a company…

Pengaruh Sales Growth, Karakter Eksekutif Dan Leverage Terhadap Tax Avoidance…

ABSTRACT The study aimed to examine the effect sales growth, executive character and leverage on tax avoidance with institutional ownership as a moderating variable. The main issues that the researcher will be explain are as follows: To see how much influence dependent variables with independent variables mediated by moderating variables. This research was conducted on manufacturing companies …

Keberadaan Komite Audit Sebagai Pemoderasi Pengaruh Leverage, Profitabilitas,…

ABSTRACT This research aims to examine the effect of leverage, profitability, audit tenure and KAP size on audit delay by being moderated by an audit committee on consumer goods companies listed on the Indonesia Stock Exchange in the 2015-2018 period. Audit delay is measured by the number of days from the closing date of the company's fiscal year, December 31 until the date stated in the indep…

Analisis Faktor-Faktor Fraud Pentagon Dalam Mendeteksi Financial Statement Fr…

ABSTRACT This research aims to obtain empirical evidence about the effectiveness of the fraud pentagon in detecting financial statement fraud. Pentagon fraud is proxied by six variables consisting of two elements of pressure (financial stability, external pressure), one variable from the opportunity element (ineffective monitoring), one variable from the element of rationalization (audit opini…

Pengaruh Perencanaan Anggaran, Pelaksanaan Anggaran, Pencatatan Administrasi …

ABSTRACT This research was conducted on 34 regional organization of Dumai City. This research is included in quantitative research. The type of data used is the primary data. Sampling was done by Purposive Sampling method. This data was analyzed using multiple linear regression that was processed with the help of SPSS program. This study aims to determine the effect of Budget Planning, Budget …

Pengaruh Manajemen Laba Dan Mekanisme Good Corporate Governance Terhadap Corp…

ABSTRACT The objective of this study is to analyze the influence of earnings management and good corporate governance mechanisms towards corporate environmental disclosure (CED). Good corporate governace mechanisms are measured by the proportion of independent board, the number of audit committee meetings and the size of audit committee. Earnings management is measured by the modified discreat…

Pengaruh Kebijakan Dividen, Kebijakan Leverage, Keputusan Investasi Dan Manaj…

ABSTRACT This research aim to to know influence of policy of dividend (X1), policy of leverage (X2), decision of invesment (X3) and earning management (X4) to company value at company of mining which enlist in BEI Year 2015-2018. This research is conducted at company of mining which enlist in Effect Exchange Indonesia (BEI) Year 2015-2018. Amount of population counted 41 company, while amount …

Pengaruh Etika Profesi, Locus Of Control, Dan Kompensasi Finansial Terhadap K…

ABSTRACT This research aims to examine the effect of professional ethics, locus of control, and financial compensation to the tax auditors performance at KPP in the Direktorat Jenderal Pajak Riau. The data in this study is the primary data. The population in this study were the tax auditors who worked at KPPin the Direktorat Jendereal Pajak Riau. The sampling method used in this study saturate…

Pengaruh Mekanisme Corporate Governance Terhadap Transparansi (Studi Empiris …

ABSTRACT This study aims to examine the influence of corporate governance mechanisms to transparency. Corporate governance mechanisms examined in this study include internal keloa system consisting of: independent board, and managerial ownership, foreign ownership, debt financing, audit quality. The population in this study is a registered company in Indonesia Stock Exchange for the period 201…

Analisis Faktor-Faktor Kecurangan Dalam Perspektif Fraud Pentagon Terhadap Ke…

This study aims to examine and analyze the factors that influence fraud in the perspective of fraud pentagon in the village government of Kampar Kiri district. The pressure element is proxied by compensation suitability, the opportunity element is proxied by the effectiveness of the internal control system, the rationalization element is proxied by organizational culture, the ability element is…