This study aims to analyze differences in profitability before and after the acquisition. The profitability ratios used in this study are the ratio of GPM, NPM, OPM, ROA, ROE and EPS. The populatio…
The purpose of this study was to determine and analyze the Effect of Budgetary Goal Characteristics (Budget Goal Setting, Clarity of Budget Objectives, and Budget Evaluation) on the Performance of …
Tujuan penelitian ini untuk mengetahui pengaruh opini audit, financial distress, dan ukuran perusahaan terhadap auditor switching yang dilakukan dalam perusahaan manufaktur sektor industri otomotif…
Penelitian ini dilakukan untuk mengetahui apakah terdapat perbedaan antara kinerja reksa dana saham konvensional dengan kinerja reksa dana saham syariah yang diukur berdasarkan return reksa dana, r…
Previous studies have discovered that COVID-19 had a negative impact on the global economy. One of the business sectors that has been negatively impacted by COVID-19 is the financial sector, a vita…
This research aims to empirically examine the effect of financial distress and leverage ratio on auditor switching with going concern audit opinion as a moderating variable. The population used in …
The purpose of this study was to see how the following factors affected audit quality: (1) Audit Fee, (2) Rotation of Public Accounting firms, and (3) Audit Delay.Secondary data in the form of a co…
This study aims to examine the effect of work experience, competence, auditor independence, time budget pressure and audit fee on audit quality at public accounting firms in Palembang. This study u…
This study aims to examine the effect of Corporate Social Responsibility Reporting on Company Value with Good Corporate Governance as moderating variable. This was a correlational analysis with a q…
The purpose of this study was to determine the effect of profitability and liquidity on firm value. Besides that this study aims to determine the effect of profitability and liquidity on firm value…
Every company has a cooperative. The cooperative purposes are to develop the employee’s economy and provide their welfare. Thus, the internal control of this cooperative is needed and known as ma…
The purpose of this study was to determine and analyze the financial performance of Islamic Banks in Indonesia. The study used quantitative data type by using secondary data as the data source. Dat…
The purpose of this study was to determine the factors affecting the practice of income smoothing. The factors studied were firm size, profitability, industry sector and financial leverage. The stu…
This research aims to analyze the effect of state ownership (Govi) on firm value (PBV) by using the control variable firm size and firm growth in state-owned companies listed on the Indonesia Stock…
This study aims to determine the effect of financial performance on stock prices in health sector companies listed on the IDX during the Covid-19 pandemic. The population in this study were 21 comp…
Operational audit is a part of the control function which is a tool for management to evaluate and measure the activities that have been carried out. All aspects that exist in a company are very mu…
This research uses the event study method to test the reaction of capital markets before and after the announcement of the Emergency Community Activity Restrictions (PPKM) policy. The observation p…
This study aims to empirically examine the phenomenon of audit tenure affecting audit quality, to empirically examine the phenomenon of audit rotation affecting audit quality and to empirically exa…
The purpose of this study was to examine the effect of the theory of pressure, opportunity, rationalization, competence, arrogance and collusion on financial statement fraud. The type of data used …
This study aims to determine the effect of capital structure, liquidity, and profitability on the capital structure of coal mining sub-sector companies listed on the Indonesia Stock Exchange for th…
The aims of research is to find out whether there is rogalski effect on banking stock return before pandemic covid-19 and when pandemic. The populations in this research were the companies that inc…
This study aims to empirically examine the effect of independent board of commissioners, audit committee size, and audit tenure on audit report lag. This study uses a quantitative approach with a c…
This study aims to determine and obtain the empirical evidence about the effect of audit quality, independent commissioner and audit committee on real activity manipulation. This research use a qua…
This study aims to determine the effect of financial literacy on financial behavior of university students during the COVID-19 pandemic. The population in this study were students of Management, De…
This study aims to examine the effect of the COVID-19 pandemic on stock prices and stock trading volume of the financial sector in Indonesia using a quantitative approach. COVID-19 (proxied by new …
This study aims to determine the effect of the Corporate Governance Perception Index, Managerial Ownership and Opportunity Investment Set on company value. The population of this research was 57 co…
The research aims to empirically examine the effect of risk, board of commissioner composition and intensity of audit committee meeting on audit fee. Some of the control variables used consist of f…
This study aims to identify and analyze financial distress using the Springate and Zmijewski methods to predict bankruptcy in mining sector companies listed on the IDX and to find out which financi…