Ditapis dengan
Pengaruh Transfer Pricing, Komisaris Independen, Dan Capital Intensity Terhad…
ABSTRACT This research was conducted to analyze transfer pricing, independent commissioners, and capital intensity on tax aggressiveness. The data used are secondary data with financial reports listed on the IDX in 2021-2023. The sample selection in this study used the purposive sampling method which obtained the number of samples used in this study was 73 samples. The method used in this …
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- Judul Seri
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- 2102135174
Pengaruh Lingkungan Kerja, Efikasi Diri, Pelatihan Profesional Dan Penghargaa…
ABSTRACT This study was conducted with the aim of testing and proving teh influence of the work environment, self-efficacy, professional training and financial rewards on interest in choosing a career as a public accountant. This research is a quantitative reserch where the data used in this study are primary data and data collection using a questionnaire measured by a Likert scale. The quest…
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- 1902110283
Pengaruh Green Banking, Corporate Social Responsibility Dan Ukuran Perusahaan…
ABSTRACT This research aims to determine the influence of green banking, corporate social responsibility and company size on company value. The population in this study are banking companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The sampling technique in this research used a saturated sample technique which obtained a sample of 141 companies. The type of data used i…
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- 2002112872
Pengaruh Biaya Lingkungan, Kinerja Lingkungan, Dewan Direksi Dan Dewan Komisa…
ABSTRACT This research aims to examine the effect of environmental costs, environmental performance, the board of directors, and independent commissioners on financial performance. The population of this study includes mining companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The sample was selected using a purposive sampling method. The data used in this study are …
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- 1902110276
Pengaruh Finansial Distress, Audit Tenure, Opini Audit Dan Audit Delay Terhad…
ABSTRACT This study aims to analyze the influence of financial distress, audit tenure, audit opinion, and audit delay on auditor switching in Energy sector companies listed on the Indonesia Stock Exchange (IDX) during 2020-2023 period. Auditor Switching refers to a company’s decision to change it’s external auditor, either voluntarily or due to regulatory obligations. This phenomenom i…
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- 2102125019
Pengaruh Pelaksanaan Anggaran Dan Pemahaman Regulasi Terhadap Keterlambatan P…
ABSTRACT This research aims to determine the effect of budget implementation and understanding of regulations on delays in regional government budget absorption with organizational commitment as a moderating variable. The research method used is a quantitative research method. The population in this research are institutions located in Riau Province. The sample in this study was 150. Data …
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- 1902111987
Pengaruh Kepemilikan Asing, Kepemilikan Manajerial, Dan Risk Minimization Ter…
ABSTRACT This study aims to determine the effect of foreign ownership, managerial ownership and risk minimization on corporate social responsibility in the environmental sector in companies listed on the IDX and participating in PROPER for the 2021-2023 period. The dependent variable, namely corporate social responsibility in the environmental sector, is measured using the PROPER rating. …
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- 2102135195
Pengaruh Profitabilitas, Wanita Dalam Dewan, Dan Media Exposure Terhadap Peng…
SUMMARY NURUL HIKMAH PUTRI, NIM. 2210248012, The Impact of Profitability, Women in the Board of Commissioners and Board of Directors, and Media Exposure on Carbon Emission Disclosure with Environmental Performance as a Moderating Variable. Supervised and proctoring by Enni Safitri and Alfiati Silfi. The purpose of this study is to analyze the impact of profitability, women in the board of com…
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- 2210248012
Faktor-Faktor Yang Memengaruhi Kelemahan Pengendalian Internal Pemerintah Dae…
ABSTRACT This study aims to determine the relationship between Weaknesses in Internal Control (KPI) with Local Original Income (PAD), Government Size (UP), Capital Expenditure (BM) and Government Complexity (KP). The population in this study were 10 district governments, 2 city governments, and 1 provincial government in Riau Province in 2021-2023. The sample in this study used saturated …
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- No. Panggil
- 1902124398
Pengaruh Kompensasi Eksekutif Dan Intensitas Modal Terhadap Nilai Perusahaan …
ABSTRACT This study aims to examine and analyze (1) the effect of executive compensation and capital intensity on tax avoidance, (2) the effect of executive compensation and capital intensity on company value, (3) the effect of tax avoidance on company value, and (4) the effect of executive compensation and capital intensity on company value through tax avoidance as an intervening variable…
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- 2102113041
Pengaruh Intensitas Aset Tetap, Kepemilikan Asing Dan Ukuran Perusahaan Terha…
ABSTRACT This study aims to determine the influence of the fixed asset intensity, foreign ownership, and company size on tax aggressiveness in energy sector companies listed on the IDX in 2019-2023. The dependent variable is tax aggressiveness measured using CETR. The independent variable, namely the fixed asset intensity, is measured using the average total assets, the foreign ownership …
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- 2102113098
Pengaruh Demografi (Gender, Tingkat Pendidikan, Tingkat Pendapatan), Self Ass…
ABSTRACT Abstract: This study aims to analyze the influence of demographic factors, the selfassessment system, and love of money on the tax compliance of individual nonemployee taxpayers. The population in this study includes individual non-employee taxpayers registered at the Pekanbaru Tampan Tax Office (KPP Pratama Tampan). The sampling technique used is purposive sampling, with a total …
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- 1902111787
Pengaruh Kepemilikan Saham Asing Terhadap Penghindaran Pajak (Tax Avoidance) …
ABSTRACT This research aims to influence Foreign Share Ownership on tax avoidance by considering control variables such as profitability, leverage, and company size. This study focuses on mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. Secondary data by looking at the annual reports of Mining Sector Companies listed on the Indonesia Stock Exchange (IDX) in 20…
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- 1802112124
Pengaruh Modal, Teknologi Digital, Dan Literasi Keuangan Terhadap Pendapatan …
ABSTRACT MSMEs play an important role in the regional economy, especially in Bengkalis Regency, which has great potential in the manufacturing sector. However, many MSME actors face obstacles in developing their businesses, especially related to limited capital, low utilization of digital technology, and lack of understanding in financial management. This study aims to analyze the effect of ca…
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- 2002126720
Pengaruh Karakteristik Dewan Komisaris Dan Media Pressure Terhadap Pengungkap…
ABSTRACT This study aims to analyze: (1) The effect of independent board of commissioners on sustainability disclosure (2) The effect of gender equality 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 media pressure on sustainability disclosure. The population in this s…
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- 2102113040
The Influence Of Corporate Governance, Intellectual Capital, And Company Size…
ABSTRACT This study aims to examine the effect of corporate governance, intellectual capital, and company size on the company's financial performance. The dependent variable in this study is financial performance as measured by Net Profit Margin (NPM). The independent variables in this study are corporate governance as measured by the size of the board of commissioners, the size of independent…
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- 1902113929
Pengaruh Tenure Audit, Reputasi Auditor, Dan Kompleksitas Operasi Terhadap Ku…
ABSTRACT This attempts to investigate the impact of audit tenure, auditor reputation, and operational complexity on audit quality study (Empirical Study of Energy Sector Companies Listed on the Indonesia Stock Exchange in 2021-2023). All companies in the energy industry that were listed on the Indonesia Stock Exchange (IDX) made up the study's population. Purposive sampling was the samplin…
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- 2102113056
Pengaruh Tekanan Ketaatan, Kompleksitas Tugas, Tekanan Anggaran Waktu Dan Ind…
Abstract This study aims to investigate the effect of obedience preasure, task complexity, time budget pressure, and auditor independence on audit judgment. Audit judgment refers to the professional judgments made by auditors during the audit process, which play a critical role in determining the quality of the audit opinion issued. The research was conducted empirically on auditors employ…
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- 1902124969
Pengaruh Corporate Social Responsibility (Csr) Dan Kinerja Keuangan Terhadap …
ABSTRACT This study aims to test and analyze the effect of variables corporate social responsibility (CSR) and financial performance on company value in food and beverage industry companies listed on the Indonesia Stock Exchange. The population in this study was 60 food and beverage industry companies listed on the Indonesia Stock Exchange in 2021-2023. The research sample was selected us…
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- 2102113102
Pengaruh Skeptisme Profesional, Kompleksitas Tugas Dan Peran Gender Terhadap …
ABSTRACT This study aims to determine the effect of professional skepticism, task complexity and gender roles on audit judgment. This study uses quantitative methods using primary data obtained from questionnaires. The population in this study were public accounting firms throughout Sumatra. Determination of the sample of this study using purposive sampling method and obtained a research sampl…
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- 2102113223
Karya Umum 
Filsafat 
Agama 
Ilmu-ilmu Sosial 
Bahasa 
Ilmu-ilmu Murni 
Ilmu-ilmu Terapan 
Kesenian, Hiburan, dan Olahraga 
Kesusastraan 
Geografi dan Sejarah