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Analisis Pengaruh Pergantian Manajemen, Komite Audit, Financial Distress, Reputasi Auditor, Audit Fee, terhadap Auditor Swithcing
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Vol 2
, No 2
(2025)
This study focuses on analyzing the factors influencing auditor switching in telecommunications companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period, by examining the variables of management turnover, audit committee, financial distress, auditor reputation, and audit fees. The study was conducted using a quantitative approach utilizing secondary data in the form of annual financial reports. The sample size was determined using a purposive sampling technique for 55 comp...
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Pengaruh SPI, SAKD, SAP dan Transparansi terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Purbalingga
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Vol 2
, No 2
(2025)
This study aims to empirically examine the influence of the Internal Control System (SPI), Regional Financial Accounting System (SAKD), Government Accounting Standards (SAP), and Transparency on the quality of financial statements in the Regional Government of Purbalingga Regency. The problem of the quality of financial statements is still an important issue in regional financial management, because quality financial reports not only function as a form of accountability to the public, but also a...
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Determinan Faktor-faktor yang Berpengaruh terhadap Manajemen Laba
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Vol 1
, No 2
(2024)
Earnings management is an act of company managers to influence earnings in financial statements to achieve certain goals. Earnings management actions carried out by company managers will have an impact on the high and low profits presented in the financial statements. This study aims to empirically examine the effect of institutional ownership, profitability, firm size, and leverage on earnings management. The sampling method was used purposive sampling, there was 75 samples of manufacturing com...
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Pengungkapan Emisi Karbon dan Inovasi Hijau terhadap Nilai Perusahaan
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Vol 1
, No 2
(2024)
Company value is an important factor in determining the working conditions of an organization. Reflected through share prices as a form of company performance, company value is defined as a reflection of the appropriate and continuous policy setting by management so as to build market confidence in the company. The aim of the research was to understand and analyze the influence of carbon emission disclosure and green innovation on company value. The population in this research is all Sri-kehati...
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