Syaifuddin Rizal, Abd Kadir, Akhmad Akhmad, Nanang Qosim, Putri Wulandari

PENGARUH CURRENT RATIO DAN PERPUTARAN AKTIVA TERHADAP RETURN ON ASSET INDUSTRI TEKNOLOGI DI BURSA EFEK INDONESIA (BEI) 2019-2023

Accounting

Penelitian ini bertujuan untuk menganalisis pengaruh Current Ratio (CR) dan PerputaranAktiva terhadap Return On Asset (ROA) industri teknologi di Burs...

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The study, "PENGARUH CURRENT RATIO DAN PERPUTARAN AKTIVA TERHADAP RETURN ON ASSET INDUSTRI TEKNOLOGI DI BURSA EFEK INDONESIA (BEI) 2019-2023," investi...

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Muhammad Afrian, Nelvirita Nelvirita

Pengaruh Opini Audit, Tipe Pemerintah Daerah, Umur Administratif, dan Kekayaan Daerah terhadap Praktik Internet Financial Reporting (IFR) dalam Website Pemerintah Daerah: Studi Empiris pada Kabupaten/Kota di Sumatra Tahun Anggaran 2024

Accounting

This study aims to examine the influence of audit opinion, type of local government, administrative age, and regional wealth on the practice of intern...

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Zarefa Yendri, Deviani Deviani

Pengaruh Ukuran Perusahaan, Umur Perusahaan, dan Opini Audit terhadap Ketepatan Waktu Penyampaian Laporan Keuangan: Studi Empiris pada Perusahaan Sektor Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024

Accounting

Examining the impact of the company's age, size, and audit opinion of the timeliness of financial statement submission in consumer cyclicals businesse...

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This paper addresses a highly relevant topic concerning the determinants of financial reporting timeliness, a crucial aspect for market transparency a...

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Jasmine Ashila Humairah Syarifudin, Efrizal Syofyan

Pengaruh Kompetensi Auditor, Pelaksanaan Pengendalian Internal, Ukuran dan Kompleksitas Perusahaan terhadap Kualitas Audit Eksternal pada Perusahaan Publik di Indonesia

Accounting

This study examines how auditor competence, internal control, company size, and complexity affect external audit quality. It uses a causal research de...

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This study critically examines the impact of auditor competence, internal control, company size, and complexity on external audit quality within 102 I...

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Melani Risma Gultom, Vita Fitria Sari

Pengaruh Persepsi Penggunaan Artificial Intelligence terhadap Kualitas Audit

Accounting

This study aims to examine the influence of the perception of artificial intelligence ease of use and the perception of artificial intelligence useful...

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This study tackles a highly pertinent topic concerning the influence of Artificial Intelligence (AI) perceptions on audit quality, an increasingly cri...

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Allifvia Agati, Nurzi Sebrina

Efektivitas Komite Audit dan Ukuran Perusahaan: Analisis Corporate Risk Disclosure Perusahaan Sektor Basic Materials di Indonesia

Accounting

This study aims to examine the effect of audit committee effectiveness and firm size on the level of Corporate Risk Disclosure (CRD) among basic mater...

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Dyana Nur Azizah, Salma Taqwa

Pengaruh Komite Audit, Company Size dan Leverage terhadap Kecurangan dalam Laporan Keuangan

Accounting

This study seeks to offer a refined perspective in examining the influence of the audit committee, corporate scale, and leverage on the occurrence of...

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This study critically examines the influence of the audit committee, firm size, and leverage on financial reporting fraud within Indonesian manufactur...

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Vivi Apriliany, Dewi Pebriyani

Pengaruh Pengungkapan Key Audit Matters dan Kompetensi Auditor terhadap Kualitas Audit: Studi Empiris pada Kantor Akuntan Publik di Indonesia

Accounting

This study aims to determine the effect of key audit matters (KAM) disclosure and auditor competence on audit quality (an empirical study of public ac...

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This study investigates the crucial relationship between Key Audit Matters (KAM) disclosure, auditor competence, and audit quality within the context...

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Annisa Auliya Handini, Itsna Zaairotul Mufarihhah

PENERAPAN AKUNTANSI PADA UMKM: PASAR TIBAN DEMAK

Accounting

The low level of accounting knowledge among MSMEs is often an obstacle in developing their businesses. The role of the government is very i...

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Deddy Ibrahim Rauf, Dwi Anugerah Lestari Musa, Annisa Paramaswary Aslam, Andi Dewi Angreyani, Muh. Al Fatah Arief Putra, Muh. Yushar Mustafa

Corporate Income Tax Expenses Payable: An Analysis Based on Size, Operational Cost, and Profitability

Accounting

Penelitian ini dilakukan dengan tujuan menganalisis dan mengetahui pengaruh profitabilitas, biaya operasional, dan size terhadap beban Paja...

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This study addresses a pertinent topic in corporate finance and taxation, investigating the factors influencing corporate income tax expenses payable...

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