Pengaruh Karakteristik Dewan Direksi Dan Kinerja Keuangan Terhadap Pengungkap…

ABSTRACT This study aims to analyze: (1) The effect of female board leadership on sustainability disclosure (2) The effect of board independence on sustainability disclosure (3) The effect of board financial expertise on sustainability disclosure (4) The effect of financial performance on sustainability disclosure. The population in this study are companies listed on the Indonesia Stock Exchan…

Pengaruh Karakteristik Dewan Komisaris Dan Struktur Kepemilikan Terhadap Peng…

ABSTRACT This study aims to analyze: (1) The effect of gender equality of the board of commissioners on sustainability disclosure (2) The effect of independence of the board of commissioners on sustainability disclosure (3) The effect of financial expertise of the board of commissioners on sustainability disclosure (4) The effect of foreign ownership on sustainability disclosure. The populatio…

Pengaruh Board Effort, Ceo Narcissism Dan Real Earnings Management Terhadap C…

ABSTRACT This study purpose to determine the effect of Board Effort, CEO Narcissism, and Real Eanings Management on Corporate Sustainability Performance. This research is a quatitative research using secondary data derived from Annual Report and Sustainability Report. The population in this study are all Basic Material Sector Companies listed on lndonesia Stock Exchange for 2020-2023. There a…

Pengaruh Corporate Social Responsibility, Komisaris Independen, Komite Audit,…

ABSTRAC This study aims to examine the Influence of Corporate Social Responsibility, Independent Commissioners, Audit Committees, and Company Size on Earnings Management in Food and Beverage Sub-Sector Manufacturing Companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. The research method used is quantitative research with data analysis techniques using SPSS Version 21 software.…

Pengaruh Human Capital Dan Social Capital Terhadap Kinerja Social Enterprise …

ABSTRACT Cooperatives, as a form of social enterprise, have an important role in the economy, but many cooperatives face challenges in maintaining their performance. This study examines the role of human capital and social capital in improving the performance of social enterprises, namely cooperatives, with competitive advantage as a mediating variable. The population of this research is coope…

Pengaruh Good Corporate Governance Dan Leverage Terhadap Konservatisme Akunta…

ABSTRACT The principle of conservatism is used in financial reporting with the aim of recognizing, measuring and recording low assets and income as well as high liabilities and expenses by using the principle of prudence in decision making. This research aims to determine the influence of good corporate governance (namely managerial ownership, audit committee and independent commissioners) and…

Pengaruh Financial Distress, Opini Audit, Pergantian Manajemen Dan Audit Tenu…

ABSTRACT This study aims to examine the effects of financial distress, audit opinions, management changes and tenure audits on switching auditors in State-Owned Enterprises (SOEs) that are registered and have been listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The method used in this study is a quantitative approach with secondary data sources in the form of annual financial statem…

Pengaruh Company Reputation Dan Stakeholder Pressure Terhadap Pengungkapan Ke…

ABSTRACT This study aims to examine: (1) The effect of company reputation on sustainability disclosure (2) The effect of auditor pressure on sustainability disclosure (3) The effect of media pressure on sustainability disclosure. The research population includes all sectors of companies listed on the Indonesia Stock Exchange in 2020-2022. By using purposive sampling technique, the criteria incl…

Pengaruh Kompetensi, Independensi, Dan Profesionalisme Auditor Terhadap Kuali…

ABSTRACT This study aims to determine and analyze both partially and simultaneously the effect of Auditor Competence, Independence, and Professionalism on Audit Quality and to determine and analyze Audit Tenure is able to strengthen or weaken the influence of Auditor Competence, Independence, and Professionalism on Audit Quality. The location of this research was conducted at the Public Accoun…

Pengaruh Effective Tax Rate (Etr), Tunneling Incentive, Dan Mekanisme Bonus T…

ABSTRACT Transfer pricing is a pricing policy applied to the sale of goods, services, and intangible assets to subsidiaries and related parties located in Indonesia or other countries. This research aims to empirically test the influence of effective tax rate, tunneling incentive and bonus mechanism on transfer pricing in mining sector companies listed on the Indonesian Stock Exchange in 2…

Pengaruh Orientasi Kewirausahaan Dan Modal Sosial Terhadap Kinerja Umkm Denga…

ABSTRACT This study aims to determine and examine the effect of entrepreneurial orientation and social capital on MSME performance with sustainable competitive advantage as mediation. The population of this research is tourism MSMEs in Kampar Regency, Riau Province. The sampling technique used was purposive sampling. Data were collected through questionnaires with a total of 133 respondents wh…

Pendekatan Fraud Heptagon Theory Dalam Mendeteksi Kecurangan Pelaporan Keuang…

ABSTRACT This study aims to analyze the effect of the fraud heptagon theory model; pressure, opportunity, rationalization, ability, ego, ignorance, and greed on fraudulent financial reporting using the F-Score model measurement in State-Owned Enterprises (BUMN) registered and listed on the Indonesia Stock Exchange (IDX) in 2020-2023. The method used in this study is a quantitative approach wit…

Pengaruh Managerial Entrenchment, Ceo Overconfidence, Dan Accrual Earning Man…

ABSTRACT This study aims to determine empirically the effect of managerial entrenchment, CEO overconfidence, and accrual earning management on corporate sustainability performance in infrastructure companies listed on the Indonesia stock exchange in 2020 to 2022. The population in this study were all infrastructure companies listed on the Indonesia stock exchange in 2020-2022, totaling 69 comp…

Pengaruh Independensi, Akuntabilitas, Skeptisisme Profesional, Dan Sistem Pen…

ABSTRACT This research aims to analyze the influence of independence, accountability, professional skepticism, and quality control systems on audit quality. Audit quality is an important factor in ensuring the reliability of audited financial reports. In this research, the author tested the influence of four independent variables, namely independence, accountability, professional skepticism, a…

Pengaruh Audit Internal, Pengendalian Internal Dan Good Corporate Governance …

ABSTRACT This study aims to see how the influence of internal audit, internal control, and good corporate governance on fraud prevention at Commercial Banks in Pekanbaru City. The population in this study were employees at commercial banks in Pekanbaru City. This research uses quantitative methods. The sampling technique for this research uses purposive sampling, by distributing questionnaires…

Pengaruh Pengalaman Auditor, Kompetensi Auditor, Skeptisme Profesional Dan Te…

ABSTRACT This research aims to determine The Effect of Auditor's Experience, Auditor's Competency, Professional Skepticism and Time Pressure on The Auditor's Ability To Detect Fraud (Empirical Study of Public Accounting Firms in Pekanbaru City). The research method used is a quantitative research method. The population in this study were all auditors at Public Accounting Firms in the Pekanbaru …

Pengaruh Akuntabilitas Dan Transparansi Terhadap Kepatuhan Pelaporan Dana Kam…

SUMMARY Political party campaign fund reports are very important in elections, both to prevent misuse of funds and to maintain political stability. The government has regulated this through Law Number 7 Year 2017 and KPU Regulation Number 18 Year 2023, which requires political parties to record and report campaign funds in an accountable and transparent manner. Accountable reports reflect the …

Praktik Green Banking Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indon…

ABSTRACT This study aims to examine the effect of Corporate Social Responsibility, Profitability, Financing Growth, Liability and Non Performing Loans on Green Banking Practices. The population in this study were banking companies listed on the Indonesia Stock Exchange in 2019 – 2023. The sample selection in this study used the purposive sampling method. The samples selected in this stud…

Efek Moderasi Green Accounting Awarness Pada Pengaruh Environmental Sustainab…

ABSTRACT This study aims to examine the moderating effect of Green Accounting Awareness on the influence of Environmental Sustainability and Educational Sustainability at University on Entrepreneurship for Sustainability. Primary data is used in this quantitative research. The sample of this study consisted of 400 questionnaire data using purposive sampling method. Using Smart PLS version 4.0,…

Pengaruh Solvabilitas, Profitabilitas, Dan Likuiditas Terhadap Audit Report L…

Edisi

-

ISBN/ISSN

-

Deskripsi Fisik

-

Judul Seri

-

No. Panggil

2002112537