http://repository.kalbis.ac.id/handle/123456789/234 Skripsi Akuntansi Tahun 2020 Fri, 01 May 2026 04:32:48 GMT 2026-05-01T04:32:48Z http://repository.kalbis.ac.id/handle/123456789/246 Title: Pengaruh Kompleksitas Operasi Perusahaan, Ukuran Perusahaan, dan Jenis Industri terhadap Audit Report Lag dengan Financial Distress sebagai Variabel Moderasi Authors: Chandra, Yovania Hendrata Abstract: This research was aimed to know the influences of complexity operation of the firm, size company, and type of industry with the financial distress as a moderation variable. In this research, the sample used are the listed manufacture companies of Indonesia Stock Exchange in 2014-2018 with 49 sample companies. This research used panel data regression method with random effect approach model. The results of this research show that complexity operation of the firm viewed from whether there were any entity subsidiary to ARL have a positive impact. Size company that measured by logarithm natural of total assets is not affect to ARL including the type of industry that consisting of the sectors from manufacture industry. Financial distress that measured by altman-z score only able to strengthen the relation between size company with ARL at consumer goods sector of industry, and the relationbetween type of industry with ARL, especially at basic and chemical sector of industry. Tue, 08 Dec 2020 00:00:00 GMT http://repository.kalbis.ac.id/handle/123456789/246 2020-12-08T00:00:00Z http://repository.kalbis.ac.id/handle/123456789/245 Title: Pengaruh Akuntansi Hijau dan Pengungkapan Lingkungan, Sosial Dan Tata Kelola terhadap Nilai Perusahaan dengan Tata Kelola Korporasi sebagai Variabel Intervening Authors: Caroline, Veronika Vina Abstract: : This research was aimed to know the influences of green accounting and environmental, social and governance disclosure on firm value with corporate governance as a intervening variables. Firm value is In this study, the sample used are the listed companies of Indonesia Stock Exchange in 2013-2018 with 25 sample companies or 150 observational data. The author uses the method of data analysis with 2 regression models, the method is multiple regression analysis and path analysis. The results show that green accounting has positive influence on firm value. Enviromental, social, and governance disclosure has no influence on firm value. Corporate governance as measured through a woman's board of directors unable to mediate the influence green accounting on firm value, nor the influence enviromental, social, and governance disclosure on firm value. Sat, 15 Aug 2020 00:00:00 GMT http://repository.kalbis.ac.id/handle/123456789/245 2020-08-15T00:00:00Z http://repository.kalbis.ac.id/handle/123456789/244 Title: Pengaruh Kinerja Keuangan dan Kinerja Sosial terhadap Perataan Laba Dan Kualitas Laba dengan Kepemilikan Manajerial sebagai Variabel Intervening Authors: Devita, Tania Abstract: The objective of this research is to analyze and indetify if there any influence of financial performance and social performance on income smoothing and earning quality with managerial ownership as an intervening. There are 51 of go public manufacturing companies listed in BEI in 2013-2018 periods that is used as samples, which are selected by purposive sampling. The result showed that financial performance has no significant effect on income smoothing, while social performance have a significant positive effect on income smoothing. Financial performance and social performance has no significant effect on earning quality. Managerial ownership cannot mediate the effect between financial performance and social performance on income smoothing also on earning quality. Wed, 12 Aug 2020 00:00:00 GMT http://repository.kalbis.ac.id/handle/123456789/244 2020-08-12T00:00:00Z http://repository.kalbis.ac.id/handle/123456789/243 Title: Pengaruh Manajemen Laba, Intensitas Modal, dan Likuiditas Terhadap Agresivitas Pajak dengan Komisaris Independen sebagai Pemoderasi Authors: Yossanda, Talitha Valmai Abstract: This study discusses the effect of the earnings management, capital intensity, and liquidity on tax aggressiveness of public offering shares listed on the Indonesian Stock Exchange with independent ommissioner as moderation. This research examines in 2015-2019. Sampling technique used is urposive sampling and the number of samples are 34 companies. The research analysis used is moderated regression analysis (MRA). The results showed that Earnings Management have a significant positive, capital intensity have a significant negative while liquidity has no significant effect. The moderate independent commisioner are not able to maderate the influence of capital intensity and the influence of liquidity on tax aggressiveness while independent commissioner is able to moderate the influence of earnings management on tax aggressiveness. Tue, 11 Aug 2020 00:00:00 GMT http://repository.kalbis.ac.id/handle/123456789/243 2020-08-11T00:00:00Z