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Analisis Efektivitas Sistem Pengendalian Internal pada Divisi Personalia : (Studi Kasus PT. Sendang Derma Pesona)
Ivan Erlangga
; Ika Ismatul Hawa
; Miftha Aulia Rahma
; Naysya Indriamy
; Eka Indah Trisnawati
; Silvia Athikasuri
; Dirvi Surya Abbas
Ekonomi Keuangan Syariah dan Akuntansi Pajak
Vol 3
, No 1
(2026)
This study aims to analyze the effectiveness of the internal control system in the Personnel Division of PT Sendang Derma Pesona in supporting effective, efficient, and well-governed human resource management. The background of this research is based on the importance of internal control systems in preventing administrative errors, reducing the risk of fraud, and ensuring compliance with labor regulations, particularly in personnel and payroll functions. This study employs a descriptive qualitat...
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Pengaruh Tekanan Stakeholder, Ukuran Perusahaan, dan Kepemilikan Institusional Terhadap Publikasi Sustainability Report
Rino Wahyudi
; Dirvi Surya Abbas
; Reni Anggraeni
Jurnal Ekonomi dan Keuangan Islam
Vol 1
, No 6
(2023)
The purpose of this study is to determine the effect of the audit committee, stakeholder pressure, company size, institutional ownership on the publication of the sustainability report. In Manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2021 Period. This study uses a quantitative approach. The population in this study were 195 manufacturing companies listed on the IDX. The sampling technique used is purposive sampling. Based on the predetermined criteria, 11 samples o...
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Pengaruh Dewan Direksi Dan Komisaris Independen Terhadap Pengungkapan Sustainability Report
Tafkiyatul Cindy Aulia
; Dirvi Surya Abbas
; Reni Anggraeni
Jurnal Akuntan Publik
Vol 1
, No 4
(2023)
The purpose of this study is to determine the influence of independent boards of directors and commissioners on the disclosure of sustainability reports on mining companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 4 years, namely the 2018-2021 period. The population in this study includes all mining companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The sampling technique use...
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Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Leverage Terhadap Enviromental Disclosure
Atika Meliana Putri
; Dirvi Surya Abbas
; Dewi Rachmania
Jurnal Akuntan Publik
Vol 1
, No 4
(2023)
This purpose of this research is to examine the effect of firm size, profitability, leverage on environmental disclosure with competitive advantage as moderation. The research period is 3 years starting from 2019 to 2021. There are 64 manufacturing companies listed on the Indonesian stock exchange. sample selection using purposive sampling method. Hypothesis testing is done by using panel data regression analysis. The results of the study indicate that company size has a positive effect on envi...
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Pengaruh Financial Distress dan Growth Opportunity terhadap Konservatisme Akuntansi
Febry Valentina
; Dirvi Surya Abbas
; Wati Yaramah
GEMILANG: Jurnal Manajemen dan Akuntansi
Vol 4
, No 1
(2023)
The purpose of this study is to determine the Effect of financial distress and growth opportunity on accounting conservatism in state-owned companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2021 research period. The population of this research includes all state-owned companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2021 period. The sampling technique uses purposive sampling technique. Based on predetermined research criteria, 13 companies were obtained. The...
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Pengaruh Aset Pajak Tangguhan, Beban Pajak Tangguhan dan Ukuran Perusahaan terhadap Manajemen Laba
Alimah Tamira
; Dirvi Surya Abbas
; Budi Rohmansyah
GEMILANG: Jurnal Manajemen dan Akuntansi
Vol 4
, No 1
(2023)
The population of this research is manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2020 period with a total sample of 49 companies. The sampling technique uses purposive sampling technique. The analytical method used is panel data regression analysis. This test uses quantitative research methods. The research results show that deferred tax assets, deferred tax expenses and company size have no effect on earnings management.
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Corporate Social Responsibility, Intellectual Capital Disclosure, Dan Risiko Bisnis Terhadap Nilai Perusahaan
Sadenah Berlin
; Dirvi Surya Abbas
; Imam Hidayat
Jurnal Akuntan Publik
Vol 1
, No 4
(2023)
The purpose of this study was to determine the effect of Corporate Social Responsibility, Intellectual Capital Disclosure, and Business Risk on Firm Value variable in mining sector manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely 2017-2021. The population in this study includes mining sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2021 with a sampling technique that uses purposive sam...
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Pengaruh Leverage Dan Profitabilitas Terhadap Earnings Response Coefficient
Elissa Putri Rosalia
; Dirvi Surya Abbas
; Ahmad Jayanih
Jurnal Ekonomi dan Keuangan
Vol 2
, No 1
(2023)
Tujuan dari penelitian ini untuk mengetahui pengaruh Leverage dan Profitabilitas terhadap Earnings Response Coefficient pada perusahaan Manufaktur Sektor Makanan Dan Minuman yang terdaftar di Bursa Efek Indonesia (BEI). Periode penelitian yang digunakan adalah 5 tahun yaitu periode 2014-2018. Populasi penelitian ini meliputi Perusahaan Manufaktur Sektor Makanan Dan Minuman yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Teknik pengambilan sampel menggunakan teknik purposive sampling. B...
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Pengaruh Pajak Daerah Dan Dana Alokasi Umum (DAU) Terhadap Tingkat Kemandirian Keuangan Daerah
Dela Yulia
; Dirvi Surya Abbas
; Ahmad Jayanih
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Vol 2
, No 1
(2023)
The porpuse of this study was to determine the effect of regional taxes, regional levies, and general allocation funds on the level of regional financial independence in regency and city governments in Banten Province. The research period used is 4 years, namely 2018 – 2022. The study population is all districts and cities in the Povinsi Banten region. The sampling technique was Non Probability Sampling. The type of data used is secondary data obtained from the website of the Directorate General...
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Pengaruh Komisaris Independen, Intensitas Modal, dan Kompensasi Eksekutif Terhadap Agresivitas Pajak
Muhamad Noval Aditia
; Dirvi Surya Abbas
; Samino Hendrianto
Jurnal Ekonomi dan Keuangan
Vol 2
, No 1
(2023)
The purpose of this study is to determine the effect of independent commissioners, capital intensity, and executive compensation on tax aggressiveness in moderating institutional ownership in property and real estate companies listed on the Indonesia Stock Exchange for the 2017-2021 period.This study uses a quantitative approach. The population in this study is 80 property and real estate companies listed on the Indonesia Stock Exchange. The sampling technique used is purposive sampling. The cri...
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