Author

P. Purwantoro

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Open access Sep 2026

Pengaruh Kompetensi Auditor,Independensi, dan Tekanan Waktu terhadap Kualitas Audit Dengan Teknologi Informasi Sebagai Moderasi

This study aims to analyze the effects of auditor competence, auditor independence, and time pressure on audit quality, with information technology as a moderating variable, at public accounting firms in Semarang. This study employs a quantitative approach using primary data collected via questionnaires and analyzed us...

Maulana Zhynangda Habbil, Wikan Isthika, Imang Dapit Pamungkas et al. · AL-KHARAJ · 0 citations

Open access Sep 2026

Pengaruh Leverage, Profitabilitas, Ukuran Perusahaan, Pertumbuhan Perusahaan, dan Komisaris Independen terhadap Nilai Perusahaan pada Subsektor Makanan dan Minuman yang Terdaftar di BEI 2022-2025

Firm value serves as a crucial benchmark reflecting the market's assessment of management's success. This study aims to examine the impact of leverage, profitability, firm size, firm growth, and independent commissioners on the firm value of companies in the food and beverage sub-sector listed on the Indonesia Stock Ex...

Qinayya Alimmazan, Ngurah Pandji Mertha Agung Durya, Wikan Isthika et al. · AL-KHARAJ · 0 citations

Open access Sep 2026

Pengaruh PPh Badan, CR, Tato Terhadap ROA Sektor F&B yang Terdaftar di BEI Periode 2022-2025

This study aims to examine the effect of Corporate Income Tax, Current Ratio, and Company Performance on Return On Assets in Food and Beverage sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2025 period. This research employs an associative quantitative approach using secondary data from a...

Christian Sheva Widyawan, Dian Festiana Hadi Saputra, L. Setyowati et al. · AL-KHARAJ · 0 citations