Farani, Dinesh Basti, Sekolah Tinggi Ilmu Ekonomi (STIE) Nganjuk, Indonesia
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Vol 2, No 1 (2022): Februari - Articles
Peran Risiko Operasional Dalam Memoderasi Pengaruh Corporate Governance Terhadap Financial Statement Fraud
Abstract PDF
User
Language
Keywords
Accountant
Banking Ratio (BR), Primary Ratio (PR), Net Profit Margin (NPM), Profit Growth.
Corporate Governance, Financial Statement Fraud, Risiko Operasional
Dinas PMPTSP Kabupaten Ponorogo.
Ethics
Financial distress, institusional ownership, manajerial ownership, the proportion of independent commissioners, the amount of the board of directors, firm size, liquidity, and leverage
Growth Sales
Intensity of Fixed Assets, Leverage, Profitability, Tax Avoidance, Sales Growth
Kata Kunci: Efektivitas, Trend, Kontribusi, Pajak Daerah, Retribusi Daerah, Pendapatan Asli Daerah (PAD)
Keywords: SAK EMKM, Statement of Financial Position, Income Statement, Notes to Financial Statements (CALK).
PP No. 71 Tahun 2010
Pengelolaan dan Pengendalian Piutang, Receivable Turn Over, Averange Collection periode, Rasio Tunggakan, Rasio Penagihan.
Perlakuan akuntansi asset tetap
Profession
Profitabilitas
Rasio Likuiditas
Rasio Solvabilitas
Theory Of Planned Behavior, Attitude Toward Behavior, Subjective Norm, Perceived Behavioral Control, Komitmen Profesional, whistleblowing.
Value Added Tax (VAT), VAT Calculation, VAT Reporting.
audit delay, debt default, pertumbuhan perusahaan, reputasi auditor, opini audit going concern
taxpayer awareness, taxpayer compliance, tax collection, tax audit, tax revenue