Browse Items (20 total)
Sort by:
PENGARUH CORPORATE GOVERNANCE, LEVERAGE, DAN KUALITAS AUDIT TERHADAP KINERJA KEUANGAN
The purpose of this study was to determine the effect of corporate governance, leverage, and audit quality on the financial performance of transportation companies in 2017-2021. This study uses return on equity (ROE) as the dependent variable.…
PROFITABILITAS, LEVERAGE, LIKUIDITAS, DAN OPINION SHOPPING: PENGARUHNYA TERHADAP OPINI AUDIT GOING CONCERN
In the business world, corporate survival is one of the indirect goals that a company must achieve. Company survival or going concern is an important indicator that business actors need to pay attention to, including those who determine decisions for…
DETERMINASI PENERAPAN KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI
Accounting conservatism is a principle of prudence in reporting financial statements by slowing down the recognition of income and assets and accelerating the recognition of costs. This study aims to prove empirically that financial distress, company…
PENGARUH UKURAN KANTOR AKUNTAN PUBLIK, PROFITABILITAS, LEVERAGE TERHADAP RELEVANSI NILAI INFORMASI AKUNTANSI YANG DIMEDIASI OLEH AUDIT DELAY (Studi Pada Perusahaan Sektor Pertambangan di Bursa Efek Indonesia tahun 2016-2019)
Companies listed on the Indonesia Stock Exchange are required to submit an annual audit report. The audited financial statements are used by investors as a basis for making decisions. This study aims to examine the effect of public accounting firm…
PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI YANG TERDAFTAR DI BURSA EFEK INDONESIA
This study uses data with a sample of manufacturing companies listed on the Indonesia stock Exhange (BEI) during 2016-2019 period. Sampling was done using purpose sampling method. This study a sample of 60 company annual reports. The method used in…
PENGARUH KONEKSI POLITIK DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK
This study aims to examine the effect of political connections and audit quality on tax avoidance by using leverage and profitability as control variables. The sample in this study consisted of all industry sectors listed on the Indonesia Stock…
PENGARUH RENCANA MANAJEMEN, LEVERAGE, DAN FINANCIAL DISTRESS TERHADAP OPINI AUDIT GOING CONCERN DENGAN UKURAN KAP SEBAGAI PEMODERASI (Studi Empiris pada Perusahaan yang Terdaftar pada BEI Tahun 2013-2017)
The research aims to prove influence of management plans, leverage and financial distress to acceptance of going concern audit opinion with accounting firm size as moderating. The research used 262 companies listing on Bursa Efek Indonesia (BEI) in…
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PERUSAHAAN
Penelitian memiliki tujuan menganalisis pengaruh leverage dan profitabilitas terhadap cash holding Perusahaan yang listed di Bursa Efek Indonesia. Adapun sampel yang digunakan ialah 45 perusahaan yang masuk dalam kriteria Blue Chip tahun 2018.…
ANALISIS PENGARUH RASIO AKTIVITAS, RASIO LIKUIDITAS, UKURAN PERUSAHAAN DAN RASIO PROFITABILITAS TERHADAP LEVERAGE PADA PERUSAHAAN PANGAN YANG TERDAFTAR DI BEI TAHUN 2014-2019
This study aimed to examines the effect of activity ratio, liquidity ratio, firm size and profitability ratio to leverage in consumer goods companies listed in BEI (Bursa Efek Indonesia) from period 2014-2019. Based on purposive sampling method,…
ANALISIS KEBIJAKAN PERUSAHAAN MELAKUKAN REVALUASI ASET TETAP (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019)
Fixed asset recognition is one of the main problems in fixed asset accounting. The use of cost does not reflect the true value of the asset so that the asset value is irrelevant. The IFRS convergence PSAK allows the use of the fair value (revaluation…