Local taxes are one element of the source of Local Own Revenue (PAD). One type of local tax is the Land and Building Tax (PBB). This study aims to analyze how the level of effectiveness of Land and…
This study aims to examine the effect of profitability, leverage, corporate governance and corporate social responsibility (CSR) on tax planning. In this study, the independent variables are profit…
This study was aimed to determine the influence of subjective norms, anticipatory socialization, and perceptions of control over the behavior of Accounting students on the intention of whistleblowi…
This study aims to examine the effect of understanding basic accounting, computer knowledge, and computer anxiety on the skills of accounting students at Sriwijaya University in operating software.…
The auditor in carrying out his duties, the output produced is very important, namely the audit report. However, when conducting an audit, there is a possibility that an audit failure will occur. T…
This research aimed to measure and analiyze the effect of understanding accrual-based accounting standards, government internal control systems, information technology, and human resource competenc…
This research was aimed yo exmine the influence of auditor competence, professional sceptism and time pressure on the ability of auditors to detect fraudlent financial steatments. This research use…
The purpose of this research is to know the effect of internal audit, leadership style and work discipine on employee performance. PT Bank Pembangunan Daerah Sumatera Selatan dan Bangka Belitung im…
Penelitian ini bertujuan untuk mengetahui fungsi sumber daya manusia pada sistem pengelolaan perencanaan, rekrutmen, seleksi dan penempatan pada PT Pertamina (Persero) MOR II Palembang. Dengan meng…
Penelitian ini bertujuan untuk menguji pengaruh Kompetensi, Akuntabilitas, dan Etika Profesi Auditor terhadap Kualitas Audit. Ruang lingkup penelitian ini terletak pada kualitas audit yang dihasilk…
The purpose of this research is to determine the effect of internal audit quality and internal control over the implementation of good corporate governance policies at PT Pertamina EP Asset 1 Field…
Islamic Work Ethics merupakan sebuah konsep dengan delapan belas indikator dalam memahami sikap dan perilaku sesuai Al-qur’an dan sunnah. Pada lembaga amil zakat, pekerja atau karyawan adalah pel…
Penelitian ini bertujuan untuk mengetahui Pengaruh Akses Pajak, Tarif, E-Samsat dan Kualitas Pelayanan Terhadap Kepuasan Wajib Pajak Kendaraan Bermotor di Samsat Kota Palembang. Penelitian ini meng…
This research aims to analyze financial performance of regency and city governments in South Sumatera Province for budget year 2016-2020. The financial performance analysis is performed using ratio…
This study aims to obtain empirical evidence and determine the effect of management commitment, user involvement in system development, training and education, and Technical Capabilities of account…
This study aims to see the negative effect obtained by earnings management on the existence of a board of commissioners that has no correlation with finances, a board whose task is to carry out the…
This research aims to empirically test and determine the influence of audit fees, types of company industries, and complexity of the company’s operation on audit report lag. The type of data used…
Formulation of the problem in this study is how the performance of PT. Zikrul Hakim Bestari Palembang branch when measured with the concept of performance-based reward system. This type of research…
Land and Building Tax is a potential source of state revenue to finance national development, especially regional development because its objects are spread throughout the country. This study aims …
This study aims to analyze the effect of leverage and profitability on earnings management with good corporate governance by managerial ownership indicator as a moderating variable. The sample used…
Research on the transparency and accountability of financial reports is useful for seeing how regional financial reporting is in the eyes of public stakeholders and the people represented by the DP…
This study aims to examine the effect of determining the audit sample (professional judgment, assessment of risk, and effect of bias) on the detection of misstatements (fraud or error). This resear…
This research studies about the influence of independency, objectivity, skepticism and experience to the audit quality. The scope of this research is all public accountants who work at Public Accou…
This study aimed to determine the effect of: (1) Company Size On Audit Quality, (2) Long Time For Audit Completion On Audit Quality, (3) Audit Comitte on Audit Quality. The type of data used in thi…
This study was aimed to determine the influence of bystander effect and whistleblowing over the occurrence of fraudulent financial reporting. Research method that used is an experimentl method with…
This study aims to determine the effect of the audit delay, management turnover, and auditor’s reputation on voluntary auditor switching in financial companies listed on Indonesian Stock Exchange…
This study discusses the Influence of the Audit Committee, Board of Commissioners, Profitability on FEE Audit. The scope used is the companies listed in LQ 45 listed on the Indonesia Stock Exchange…
This research was conducted to find out the influence of profitability, firm size, and capital intensity on tax avoidance at manufacturing companies listed in Indonesia Stock Exchange 2017-2020. Th…
Penelitian ini bertujuan untuk mendapatkan bukti empiris dan menguji pengaruh dari Kompetensi, Akuntabilitas, dan Independensi Auditor terhadap Kualitas Audit. Populasi dan sampel dari penelitian i…