Wiwik Andriani, Zahara Zahara, Armel Yentifa, Lisa Amelia Herman, Yossi Septriani, Ria Angriani

Strengthening Strategies for Institutional Readiness of Public Universities in the Transformation toward Public Service Agency Status: A Case Study of PTN X

Administration

This study was carried out to understand how PTN X prepares itself to become a Public Service Agency (Badan Layanan Umum or BLU). Research on this top...

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This study addresses a highly pertinent topic concerning the transformation of public universities, specifically vocational higher education instituti...

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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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Hanifah Zahra, Halkadri Fitra

Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, dan Luas Wilayah terhadap Belanja Modal dengan Pertumbuhan Ekonomi sebagai Variabel Moderasi

Economics

This study aims to examine the effect of local income, general allocation funds, and regional size on capital expenditure, with economic growth as a m...

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The study, titled "Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, dan Luas Wilayah terhadap Belanja Modal dengan Pertumbuhan Ekonomi sebagai Vari...

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Fathiyyah Fathiyyah, Salma Taqwa

Pengaruh Penerapan Good Corporate Governance dan Corporate Social Responsibility terhadap Kinerja Keuangan Perusahaan: Studi Empiris pada Perusahan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023

Management

This study aims to analyze the effect of corporate financial performance in relation to good corporate governance, which includes managerial ownership...

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This study critically examines the intricate relationship between Good Corporate Governance (GCG) mechanisms, Corporate Social Responsibility (CSR), a...

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Shintya Dwi Permata, Thesa Alif Ravelby, Verselly Nisaa

Kepatuhan Pajak di Era Covid-19: Analisis Pengaruh Insentif, Sanksi, Pengetahuan, dan Pelayanan Pajak yang Dimoderasi oleh Sosialisasi Pajak

Economics

“The Covid-19 pandemic that hit Indonesia in early 2020 shifted the situation from a health crisis to an economic one, affecting national revenues, pa...

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The study "Kepatuhan Pajak di Era Covid-19: Analisis Pengaruh Insentif, Sanksi, Pengetahuan, dan Pelayanan Pajak yang Dimoderasi oleh Sosialisasi Paja...

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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...

Review:

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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Selfi Andina Putri, Dewi Pebriyani

Pengaruh Carbon Emission Disclosure, Eco-Efficiency, dan Environmental Cost terhadap Nilai Perusahaan: Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2020–2024

Finance

This study aims to analyze the effect of carbon emission disclosure, eco-efficiency, and environmental cost on firm value. The type of research used i...

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This study investigates the influence of carbon emission disclosure, eco-efficiency, and environmental costs on firm value among companies listed on t...

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Fania Rahayu Putri, Herlina Helmy

Pengaruh Kepemilikan Keluarga terhadap Penghindaran Pajak dengan Pengungkapan Corporate Social Responsibility sebagai Variabel Moderasi

Finance

This study examines the impact of family ownership on tax avoidance, with corporate social responsibility disclosure serving as a moderating variable....

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Heryuni Humaira, Mayar Afriyenti

Pengaruh Karakteristik CEO dan Kepemilikan Saham Manajerial terhadap Real Earnings Management pada Perusahaan Pertambangan yang Terdaftar di BEI tahun 2020-2023

Management

This study aims to find out how the characteristics of CEOs and managerial stock ownership affect real earnings management. In this study, the samplin...

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This study investigates the influence of CEO characteristics and managerial stock ownership on real earnings management among mining companies listed...

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Rahma Rahma, Dewi Pebriyani

Pengaruh Kualitas Pengungkapan Corporate Social Responsibiliy terhadap Nilai Perusahaan dengan Kepemilikan Asing sebagai Variabel Moderasi: Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di BEI Periode 2021 - 2024

Finance

This study examines the effect of corporate social responsibility (CSR) disclosure quality on firm value, with foreign ownership as a moderating varia...

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