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Pengaruh Financial Reporting Quality,Internet Financial Reporting (IFR) dan Transparency Terhadap Information Asymmetry
Selmha Bella Arvhiari
; Dirvi Surya Abbas
; Mohamad Zulman Hakim
Jurnal Ekonomi dan Keuangan Islam
Vol 1
, No 6
(2023)
This study aims to examine the effect of Financial Reporting Quality, Internet Financial Reporting and Transparency variables on Information Asymmetry. This research is a quantitative study that uses secondary data. The population in this study are infrastructure, utilities and transportation companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period, totaling 56 companies. The results of this study indicate that Financial Reporting Quality has no effect on Information Asymm...
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Pengaruh Good Corporate Governance, Profitabilitas, Leverage dan Fixed Asset Intensity terhadap Tax Avoidance
Desi Mardania
; Dirvi Surya Abbas
; Mohamad Zulman Hakim
GEMILANG: Jurnal Manajemen dan Akuntansi
Vol 4
, No 1
(2023)
The purpose of this study is to determine the effect of Good Corporate Governance, Profitability, Leverage, and Fixed Asset Intensity on Tax Avoidance in manufacturing companies. The research time period used is 5 years, namely the 2017-2021 period. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sampling technique used was purposive sampling. Based on the established criteria 47 companies were obtained....
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Pengaruh Leverage, Profitabilitas, Ukuran Perusahaan, Umur Perusahaan, dan Likuiditas Terhadap Pengungkapan Islamic Social Reporting (ISR)
Alfia Nur Azizah
; Dirvi Surya Abbas
; Hamdani, Hamdani
; Mohamad Zulman Hakim
Jurnal Publikasi Ilmu Manajemen
Vol 1
, No 4
(2022)
This research was conducted using secondary data on financial statements that have been published through the official website of each bank by downloading financial report data. The population in this study are Islamic commercial banks in Indonesia in 2015-2020. By using non-probability sampling method, the total sample obtained in this study is 36 data from 6 Islamic commercial banks. The analytical method used in this study is multiple regression analysis using Eviews software version 10 and M...
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