Articles | Sciaria - Science Aria

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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Anggun Kemala, Efrizal Syofyan

Pengaruh Good Corporate Governance dan Struktur Kepemilikan terhadap Kinerja Perusahaan Sektor Keuangan di Bursa Efek Indonesia

Management

This study examines the influence of good corporate governance (GCG) and ownership structure on the financial performance of banking and insurance com...

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Arini Mahclania, Herlina Helmy

Pengaruh Risiko Environmental, Social, and Governance (ESG) terhadap Enterprise Risk Management (ERM) dengan Kepemilikan Keluarga sebagai Variabel Moderasi

Management

The growing environmental issues that threaten Indonesia's economy present new challenges in maintaining corporate stability. The dynamics of these ri...

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Muhammad Ichsan, Dewi Pebriyani

Pengaruh Struktur Utang dan Likuiditas terhadap Kinerja Perusahaan: Studi Empiris pada Perusahaan Farmasi yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2019-2024

Finance

This research is motivated by the pharmaceutical companies that are in high debt and have been sued, and company losses have increased sharply from th...

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Nurul Fatimah Aziz, Fefri Indra Arza

Pengaruh Intellectual Capital dan Intensitas Research and Development (R&D) terhadap Nilai Perusahaan

Management

“The primary issue in this research is how intellectual capital and the intensity of research and development (R&D) affect the corporate value in...

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This study investigates the crucial relationship between intellectual capital, R&D intensity, and corporate value within the F&B sector listed on the...

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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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Rais Habeby Maulana, Putri Salsabilla, Ichsan Fauzi Rachman

Gamifikasi Dalam Pembelajaran Bahasa Indonesia: Tinjauan Teoretis Terhadap Peningkatan Keterampilan Menulis Teks Deskripsi

Pedagogy

Keterampilan menulis teks deskripsi merupakan salah satu kemampuan penting yang perlu dikuasai oleh peserta didik dalam pembelajaran Bahasa Indonesia....

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This theoretical review, titled "Gamifikasi Dalam Pembelajaran Bahasa Indonesia: Tinjauan Teoretis Terhadap Peningkatan Keterampilan Menulis Teks Desk...

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Arysespajayadi Arysespajayadi, M. Djazman Addin Suryana, Andita Dani Achmad, Adlin Adlin, Ferawaty Syam

Strategi Promosi Penerimaan Mahasiswa Baru menggunakan metode DBSCAN

Education

Penelitian ini mengimplementasikan algoritma DBSCAN (Density-Based Spatial Clustering of Applications with Noise) untuk menganalisis pola sumber infor...

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This paper presents a timely and relevant application of the DBSCAN algorithm to understand the critical factors influencing new student admissions at...