Ditapis dengan
Pengaruh Pergantian Auditor, Profitabilitas, UmurPerusahaan Dan Ukuran Perusa…
ABSTRACT This study was conducted to examine the effect of auditor switching, profitability, firm age, and firm size on audit report lag. A quantitative approach was employed, using secondary data obtained from companies’ financial statements and annual reports. The population in this study consists of 166 consumer cyclicals companies listed on the Indonesia Stock Exchange (IDX) during t…
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- Judul Seri
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- 2102125041
faktor-faktor yang memengaruhi akuntansi kreatif (Studi Pada Perusahaan Sek…
Creative accounting, as an act of deceiving financial statement users, can be used by managers for personal interests. The motivation to protect the interests of financial statement users has driven the need for this research to investigate factors that can help reduce or limit managers’ tendencies to manipulate financial report data, one of which is through the implementation of corporate go…
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- 2110246760
pengaruh kompleksitas operasional, penggantian manajemen, dan ukuran perusaha…
Companies that have subsidiaries will affect the level of complexity of financial reporting that must be audited, especially in the process of consolidating financial statements. This condition increases the volume and diversity of transactions that must be verified by the auditor, thus potentially extending the time required to complete the audit process. Explained in agency theory, which stat…
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- 2110246934
pendekatan fraud hexagon terhadap fraudulent financial reporting pada badan …
Fraudulent financial reporting can harm various parties, particularly within the environment of State-Owned Enterprises. This study adopts the Fraud Hexagon theory, an extension of previous fraud theories by adding collusion as one of the causal factors of fraud. The six key elements tested in this study include stimulus (pressure), capability, opportunity, rationalization, ego (arrogance),…
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- 2310246455
penerapan media audio visual oleh pendidik dalam pembelajaran di kb fkip unri
The formulation of the problem in this study is 1) how is the application of audio-visual media by educators in the learning process at KB FKIP UNRI. This study aims to determine the application of audio-visual media carried out by educators in the learning process at KB FKIP UNRI. The data collection methods used in this study were interviews, observations, and documentation. This study was co…
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- 2005125335
analisis faktor-faktor yang mempengaruhi kualitas laporan keuangan pemerintah…
The financial information presented will be useful if the information can support decision making by users of the financial statements. Therefore, the information must be of quality and useful in the sense. To produce quality financial reports, there are factors that affect the quality of financial reports, such as the government's internal control system, human resource competence, utilization…
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- 2010241835
determinan pencegahan fraud pada pengelolaan dana desa dengan moralitas sebag…
Village funds are part of state spending allocated in the state revenue and expenditure budget to regions and villages in order to fund the implementation of affairs that have been delegated to regions and villages. Every year there is an increase in the village fund budget allocated by the central government for villages, this shows the government's seriousness in developing Indonesia from the…
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- 2210247833
pengaruh keberagaman gender dalam dewan direksi dan kepemilikan institusional…
This study aims to analyze the effect of gender diversity on the board of directors and institutional ownership on financial distress in property and real estate companies listed on the Indonesia Stock Exchange for the period 2021-2023. The sampling technique used was purposive sampling with a sample size of 156 companies, namely property and real estate listed on the Indonesia Stock Exchange f…
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- Judul Seri
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- No. Panggil
- 2010242018
Pengaruh Leverage, Ukuran Perusahaan Dan Likuiditas Terhadap Kinerja Keuangan…
ABSTRACT This study aims to examine the effect of leverage, company size, and liquidity on LQ45 Index Companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. This is a quantitative study using secondary data from annual reports. The population in this study consists of all LQ45 Index Companies for the period 2021-2023. The sample in this study consists of 21 companies …
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- No. Panggil
- 2102125615
Pengaruh Penyajian Laporan Keuangan, Aksesibilitas Keuangan Daerah, Sistem Pe…
ABSTRACT This study aims to examine the influence of Financial Statement Presentation, Regional Financial Accessibility, Internal Control Systems, and Regional Financial Accounting Systems on Regional Financial Management Accountability. The study population comprised 31 Regional Government Organizations, consisting of 22 government agencies, 6 institutions, the Regional Secretariat, the Regio…
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- Judul Seri
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- No. Panggil
- 2102134707
Pengaruh Komite Audit, Kepemilikan Manajerial Dan Komisaris Independen Terhad…
ABSTRACT This study aims to determine the influence of the Audit Committee, Managerial Ownership, and Independent Commissioners on the Integrity of Financial Statements. This study uses a quantitative method using secondary data in the form of financial statements of companies listed on the Indonesia Stock Exchange (IDX). The sample size used was 28 companies listed on the Indonesia Stock Exch…
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- Judul Seri
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- No. Panggil
- 2102125594
Pengaruh Modal Kerja, Perputaran Persediaan, Dan Likuiditas Terhadap Laba Ber…
ABSTRACT This study aims to examine the effect of Working Capital, Inventory Turnover, and Liquidity on Net Income in pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2019-2023. The population in this study consists of pharmaceutical companies listed on the Indonesia Stock Exchange from 2019 to 2023. The sampling technique used in this study is purposive sampling,…
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- Judul Seri
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- No. Panggil
- 2102125010
Pengaruh Komitmen Organisasi, Kompetensi Aparatur Pengelola Dana Desa, Dan Pa…
ABSTRACT Accountability is the responsibility of the agent to provide information to the principal by presenting, reporting, and disclosing all activities and actions under their responsibility, who has the right and authority to demand it. Accountability will indicate how well the village government performs in governance, thereby increasing public trust in the village government, prevent…
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- No. Panggil
- 2102111150
Pengaruh Komisaris Independen, Komite Audit, Dan Dewan Perempuan Terhadap Pen…
ABSTRACT This study aims to analyze: (1) The influence of independent commissioners' educational background on company risk distribution (2) The influence of audit committee meeting frequency on company risk distribution (3) The influence of women on directors and commissioners on company risk disclosure. The population in this study were manufacturing companies in the food and beverage sub-se…
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- Judul Seri
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- No. Panggil
- 2102124349
Pengaruh Green Accounting, Kinerja Lingkungan, Ukuran Perusahaan Dan Komite A…
ABSTRACT This study aims to examine the influence of Green Accounting, Environmental Performance, Firm Size, and Audit Committee on Financial Performance in mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023. Financial performance is proxied by Return on Assets (ROA). The population of this study consists of all mining companies listed on the IDX. The samp…
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- 2102136247
pengaruh pengungkapan sustainability report, corporate governance dan intelle…
The energy sector listed on the Indonesia Stock Exchange experienced significant growth in 2022, followed by a decline in 2023. This fluctuation illustrates the high level of market volatility that affects stock prices and firm value, thereby emphasizing the need for greater transparency through sustainability reporting, strong corporate governance, and effective resource management. Firm …
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- 2210247838
determinan kinerja auditor : peran self efficacy sebagai mediasi dan spritual…
Based on data from the Summary Report of Semester Audit Results (IHPS) I of 2023, the BPK revealed 9,261 findings covering weaknesses in the internal control system, non-compliance that could result in losses, potential losses, and shortfalls in revenue, as well as inefficiency, inefficiency, and ineffectiveness (3E) with a total value of IDR 18.19 trillion. This also happened in the Riau P…
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- 2210246715
determinan business sustainability : peran financial performance sebagai medi…
Based on data from the Department of Cooperatives and SMEs of Pekanbaru City, an increase in the number of businesses from 2020 to 2022 can be observed. Over the three-year period, 191 new businesses were established, indicating intense competition among SMEs in Pekanbaru City. While small businesses experienced only slight growth, medium-sized businesses showed no increase over the same p…
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- 2110247840
determinan kualitas laporan keberlanjutan dengan external assurance sebagai v…
In recent years, Indonesia has faced significant environmental challenges, particularly related to climate change caused by environmental degradation and pollution. These issues have heightened corporate awareness regarding the importance of the Sustainable Development Goals (SDGs). Progress towards the SDGs can be transparently measured through Sustainability Reports, which reflect a comp…
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- 2210246726
strategi dalam optimalisasi penagihan tunggakan pajak daerah pada pemerintah …
This study aims to analyze the factors hindering the optimization of regional tax arrears collection, identify appropriate strategies for optimizing tax collection, and examine the factors influencing the effectiveness of tax arrears collection in the Dumai City Government. The research uses a qualitative approach with a descriptive method, involving data collection through observations, semi-s…
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- 2110247736
Karya Umum 
Filsafat 
Agama 
Ilmu-ilmu Sosial 
Bahasa 
Ilmu-ilmu Murni 
Ilmu-ilmu Terapan 
Kesenian, Hiburan, dan Olahraga 
Kesusastraan 
Geografi dan Sejarah