Pengaruh Perencanaan Pajak Dan Leverage Terhadap Nilai Perusahaan Dengan Tran…

ABSTRACT This study aimed to examine the influence tax planning and leverage on firm value moderated by transparency of company. The population taken in this study were manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017 which amounted to 117 companies. From this population, there were 39 companies as samples. Data obtained using purposive sampling method and firm value…

Pengaruh Transparansi, Kompetensi Aparatur Desa, Komitmen Organisasi Pemerint…

ABSTRACT This research aims to know about the influence of transparency, competency of village apparatus, commitment of village government organization, internal control system, utilization of information technology and public participation on accountability Village government in the management of village funds allocation. The population in this research is the entire apparatus of the villag…

Pengaruh Auditor Switching, Profitabilitas, Solvabilitas, Komite Audit Dan Op…

ABSTRACT This research aims to examine the effect of auditor switching, profitability, solvency, audit committee, and auditor’s opinion on audit delay on mining sector companies listed in Indonesian Stock Exchange 2015 – 2017. The population in this study is mining companies listed in the Indonesia stock exchange at 2015-2017 as many 42 companie, Sampling was done by purposive sampling m…

Pengaruh Ukuran Perusahaan, Tingkat Hutang, Profitabilitas, Dan Komisaris Ind…

ABSTRACT This study aims to examine the effect of Company Size, Debt Level, Profitability, and Independent Commissioners on Tax Aggressiveness in trading companies listed on the IDX. The population in this study are all trading companies in Indonesia which are listed on the Indonesia Stock Exchange in the 2015-2017 period. Based on the sampling technique used in this study, namely purposive …

Pengaruh Karakteristik Komite Audit Terhadap Kualitas Pelaporan Keuangan (Stu…

ABSTRACT The purpose of this research is to empirically examine the influence of audit committee characteristics on financial reporting quality. Audit committee characteristics measurement uses the size of audit committee, frequency of meeting of audit committee, accounting and financial expert of audit committee, and audit committee tenure. The population in this research is companies liste…

Pengaruh Profitabilitas, Keputusan Investasi, Tax Avoidance, Inflasi Dan Nila…

ABSTRACT The purpose of the study is to empirically evidence of the influence of variable profitability, investment decisions, tax avoidance, inflation and exchange rates (exchange rate) on the value of the company. The population in this research is the entire banking Company listed on the Indonesia Stock Exchange (IDX) for the period 2015-2017. The sampling techniques used are purposive s…

Pengaruh Opini Audit, Pergantian Manajemen, Return On Equity,Danaudit Feeterh…

ABSTRACT This study aims to analyze empirically the influence of audit opinion, management change, return on equity, audit fees to auditor switching and analyze whether the auditor's reputation is able to act as a moderating variable.The population is manufacturing companies on the Indonesian stock exchanges for the period 2013-2018. The sample method is purposive sampling with result of s…

Pengaruh Solvabilitas, Debt Default, Audit Report Lag, Opinion Shopping, Dan …

ABSTRACT This research to analyze the effect of solvabilitas, debt default, audit report lag, opinion shopping, and audit quality on going concern audit opinion. The data used in this research is secondary data. The population in this study are service companies listed on the Indonesia Stock Exchange in period 2013-2017. Sampling research is obtained by using purposive sampling method and pr…

Pengaruh Sistem Informasi, Sistem Pengendalian Intern, dan Pemahaman Regulasi…

Effectiveness of asset management is management that functions to operate a set of resources (human resources, money, machinery, goods, time) and a set of instruments (methods, standards / criteria) in order to achieve the goals / objectives appropriately to guide the management of assets that cover the process inventory assets, conduct legal audits, assess assets, optimize assets, and supervis…

Pengaruh Manajemen Laba Dan Inventory Intensity Terhadap Agresivitas Pajak De…

This research aims to investigate the effect of accrual earnings management, real earnings management and inventory intensity towards tax aggressivity of a company. Tax aggressiveness was measure using effective tax rate (ETR). The population in this research were the manufacture companies listed in Indonesia Stock Exchange (BEI) during periode 2016 until 2018. Sample selection method was usin…

Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas, Likuiditas, Dan Media E…

Corporate Social Responsibility is a form of social responsibility undertaken by companies to provide attention and care for the environment and society. The existence of a company in the midst of the environment can provide two conditions, namely positive and negative impacts on society. This research to examine and analyze the effect of company size, leverage, profitability, liquidity, and m…

Pengaruh Beban Pajak, Mekanisme Bonus, Tunneling Incentive Dan Exchange Rate …

ABSTRACT This study aims to provide an overview of factors that affect transfer pricing and test Effect of the tax burden, the bonus mechanism, tunneling incentive and exchange rate against the company's transfer pricing. The population in this study across the multinational companies listed on the Stock Exchange in 2016-2018. In this study, the sample used are 68 companies in the year selecte…

Analisis Tax Planning Pada Wajib Pajak Badan Di Kota Pekanbaru

Tax is the company obligation that can decrease the company profits. Therefore, a good management of tax is extremely necessary, one of which is through tax planning. Tax planning is the process done by taxpayers by utilizing the possibility that can be taken and still in the rule of tax regulation so that the company can pay the tax in minimum number. Some research shows that tax planning is v…

Faktor-Faktor Yang Mempengaruhi Kecenderungan Kecurangan Akuntansi Dengan Kee…

The puroposes of this study were obtained empirically about influences of information asymmetry, adherence to the rules of accounting and compliance compensation to the tendency of accounting fraud with the effectiveness of internal control as a moderating variable. The population in this study is private oil palm plantation companies in Riau Province. Sampling technique used is sampling jenuh.…

Pengaruh Earning Management Dan Pengungkapan Corporate Sosial Responsibility …

This study was conducted to examine the effect of earnings management and corporate social responsibillity on company value. In this study, the researcher also incorporated the mechanism of good corporate governance as a moderation variable that tested the two independent variables against company value. The research method used is descriptive method verifikatif by using tool of moderate regres…

Analisis Pengelolaan Alokasi Dana Desa Di Kecamatan Seberida Kabupaten Indrag…

This research focuses on the application of the management of the Village Fund Allocation for the purpose of describing do management of Village Fund Allocation has been running according to the rules and regulations. This research was conducted because management of the Village Fund Allocation not in accordance with applicable regulations. This research is expected to be beneficial to the Indr…

Pengaruh Sistem Pengendalian Manajemen Terhadap Kinerja Perusahaan: Peran Med…

10 07.217 (0020)

Pengaruh Partisipasi Dalam Penyusunan Anggaran Terhadap Kinerja Manajerial Pe…

A study aimed at identifying empirical evidence of Participation in Budgeting on Managerial Performance, Effect of Participation in Budgeting on Managerial Performance moderated with Procedural Justice, Influence of Participation in Budgeting to Managerial Performance moderated with Paternalistic Culture, Influence of Participation in Budgeting to Managerial Performance moderated with Motivatio…

Pengaruh Tenure Audit, Rotasi Audit, Audit Fee Terhadap Kualitas Audit Dengan…

Edisi

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ISBN/ISSN

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Deskripsi Fisik

xiv, 101 hlm.;ill;29 cm

Judul Seri

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No. Panggil

10 07.217 (0018)

Optimalisasi Pengelolaan Aset Tetap Dengan Pendekatan Soft System Methodology…

This research aims to analyze the optimization of the management of fixed assets in Financial Management Agency And the Regional Asset of Pekanbaru City. This research is a qualitative research using Soft System Methodology approach The purpose of this research is to look at the root of fixed asset management problem And how the management of fixed assets becomes optimal in the Regional Financi…