Pengaruh Stabilitas Keuangan, Target Keuangan, Tekanan Eksternal Dan Ketidake…

This research aims to explore the impact of financial stability, financial targets, external pressures, and ineffective monitoring on financial statement fraud. It focuses on BUMN companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. Through purposive sampling, 21 companies were selected based on specific criteria. Multiple linear regression was employed for data analysis. T…

Pengaruh Biaya Iklan, Intensitas Persediaan, Pertumbuhan Penjualan Dan Transa…

The research aims to empirically test the influence of Advertising Costs, Inventory Intensity, Sales Growth and Related Party Transactions on Tax Aggressiveness (Empirical Study of Non-Cyclical Consumer Companies Listed on the Indonesia Stock Exchange IDX-IC Classification 2018-2022). The population in this research is non-cyclical sector consumers registered on the Indonesia Stock Exchange wi…

Pengaruh Pemahaman Akuntansi, Ukuran Usaha, Dan Motivasi Terhadap Implementas…

The preparation of financial reports is important for business actors including Small Micro and Medium Enterprises (MSMEs). Many factors influence the implementation of recording and preparing financial reports in accordance with the standards set by the Indonesian Accounting Association (IAI), namely the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) which have …

Pengaruh Karakteristik Perusahaan, Kinerja Lingkungan Dan Wanita Dalam Dewan …

Companies have a major contribution to the increase in carbon emissions caused by the company's operational activities. Disclosure of carbon emissions is the company's commitment to be responsible for the environmental impacts that arise in social, economic and environmental terms. Companies that have a level of concern for the environment will participate in reducing the amount of carbon emiss…

Pengaruh Leverage, Ukuran Perusahaan, Umur Perusahaan Dan Komite Audit Terhad…

This study aims to examine the effect of leverage, company size, company age and audit committee on the disclosure of sustainability reports on manufacturing and mining companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The population in this study is manufacturing and mining companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sampling techni…

Pengaruh Orientasi Kewirausahaan Terhadap Kinerja Badan Usaha Milik Desa (Bum…

Village-owned enterprises (BUMDes) is a form of business entity in which all or part of the capital is owned by the village through direct capital participation derived from the results of village wealth and potential. This research highlights the role of entrepreneurial orientation in improving BUMDes performance, as well as the role of competitive advantage as mediation. The population in thi…

Analisis Pengaruh Profitabilitas, Likuiditas, Dan Kepemilikan Manajerial Terh…

This research aims to empirically test and understand the influence of profitability, liquidity, and managerial ownership on tax avoidance. Empirical study on mining companies listed on the Indonesia Stock Exchange for the Year 2019 – 2021. The population of this research includes all mining companies listed on the Indonesia Stock Exchange, totaling 98 companies. The sampling method used is p…

Pengaruh Kepemilikan Saham Publik, Ukuran Kantor Akuntan Publik, Dan Ukuran P…

Corporate Social Responsibility (CSR) is the company's responsibility to stakeholders and parties affected by the operational activities of a company. This research aims to determine the effect of public share ownership, public accounting firm size, and company size on corporate social responsibility disclosure. The population in this study were all banking companies listed on the Indonesia Sto…

Pengaruh Kepemilikan Saham Pemerintah, Kepemilikan Manajerial, Dan Ukuran Per…

This research aims to analyze: (1) the influence of government share ownership on disclosure of sustainability reports (2) the influence of managerial ownership on disclosure of sustainability reports (3) the influence of company size on disclosure of sustainability reports. The population in this research is manufacturing and mining companies on the Indonesia Stock Exchange in 2019-2021. In th…

Pengaruh Opini Audit, Solvabilitas, Profitabilitas, Dan Total Aset Terhadap A…

This study aims to determine the effect of audit opinion, solvability, profitability, and total assets on audit delay. This study uses a quantitative approach using secondary data contained in the company’s Annual Report. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange for the 2020-2022 period. Through purposive sampling method, 27 co…

Pengaruh Corporate Social Responsibility, Capital Intensity, Dan Ukuran Perus…

This research aims to test emprically the effect of Corporate Social Responsibility, Capital Intensity, and Company Size of Tax Avoidance. (Emprical Study of Basic Industrial and Chemical Manufacturing Companies Listed on The Indonesia Stock Exchange 2019-2021). The subjects of this research basic industrial and chemical manufacturing companies listed on the Indonesia Stock Exchange in 2019-202…

Pengaruh Pengetahuan Keuangan Dan Sikap Keuangan Terhadap Prilaku Manajemen K…

This research is a case study that aims to test and prove the effect of Financial Knowledge and Financial Attitude on Financial Manajemen Behavior mediated by Locus of Control. This research was conducted on small and medium enterprises (SMEs) in Indragiri Hulu Regency. The data used is primary data with questionnaire data sources. The sample of this study was 130 respondents using purposive sa…

Pengaruh Inovasi Sosial Dan Kemampuan Manajerial Terhadap Kinerja Keuangan De…

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Pengaruh Kesulitan Keuangan, Pertumbuhan Penjualan, Kepemilikan Institusional…

This research aims to empirically test the influence of Financial Distress, Sales Growth, Institutional Ownership, and Managerial Ownership on Tax Avoidance (Empirical Study of Consumer Cyclicals & Consumer Non-Cyclicals Companies Listed on the Indonesia Stock Exchange IDX-IC Classification 2018- 2022) . The population in this study includes all Consumer Cyclicals & Consumer Non-Cyclicals comp…

Pengaruh Transparansi, Akuntabilitas Dan Penyajian Laporan Keuangan Terhadap …

This research aims to examine the influence of transparency, accountability and presentation of financial reports on the management of regional public service agency (BLUD) community health centers. This research is a quantitative research, with the population being all community health centers in districts/cities in Riau Province, namely Meranti Islands Regency, Bengkalis Regency and Dumai Cit…

Pengaruh Green Accounting, Kinerja Lingkungan, Dan Corporate Social Responsib…

This research aims to test and analyze the influence of green accounting, environmental performance, and corporate social responsibility on financial performance. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The research sample was selected using purposive sampling technique. Data was obtained through the official we…

Pengaruh Audit Lag, Reputasi Auditor, Ukuran Perusahaan, Dan Pertumbuhan Peru…

A going concern audit opinion is a modified opinion issued based on the auditor's consideration of conditions that cause doubt about the company's business continuity (IAPI, 2021). This research aims to determine and examine the influence of audit lag, auditor reputation, company size, and company growth on going concern audit opinion. The population of this research is Mining Companies listed …

Pengaruh Kondisi Keuangan, Audit Tenure, Profitabilitas, Dan Opinion Shopping…

In Auditing Standards (SA) 570, a going concern audit opinion is an opinion issued by the auditor if there is material uncertainty related to events or conditions that can cause significant doubt about the entity's ability to maintain its business continuity (IAPI, 2021). This research aims to test and analyze whether there is an influence of financial conditions, audit tenure, profitability, a…

Pengaruh Audit Tenure, Ukuran Kap Dan Ukuran Perusahaan Terhadap Opini Audit …

The going concern audit opinion is an opinion issued by auditors to ensure whether a company can sustain its existence (IAPI, 2011). This study aims to test and analyze the influence of Audit Tenure, KAP Size, and company size on the Going concern audit opinion. The population of this research is Infrastructure and Transportation Companies listed on the Indonesia Stock Exchange (BEI) …

Pengaruh Leverage, Profitabilitas, Ukuran Perusahaan, Komisaris Independen, P…

This research is quantitative research, namely research that aims to examine the effect of Leverage, Profitability, Company Size, Independent Commissioners, Sales Growth and Audit Committee on Tax Avoidance. The object of this research is a manufacturing company listed on the Indonesia Stock Exchange (BEI) for the 2019-2021 period. There are 183 companies as a population, but only 75 companies …