This study aimed to examine the effect caused by the variable Audit Committee, Independent Commissioner, Institutional Ownership, Managerial Ownership on the Quality of Earnings, and is also coupled with the variable quality of the External Auditor that moderate the Audit Committee, Independent Commissioner, Institutional Ownership and Managerial Ownership on the Quality of Earnings , This stud…
The purpose of this study is to determine the direct and indirect influence of perception, motivation and knowledge about of tax on career choice in the field of taxation with interest to follow tax brevet as intervening variable. Sample in this study were 3 universities in Pekanbaru with 96 respondents. Sampling tehnique is by purposive sampling. Data analysis techniques to test the hypothesis…
This study aims to determine the factors that affect the entertainment tax revenue in Pekanbaru City in 2012-2016, entertainment tax revenue as dependent variable, and entertainment vaunes, tourists, consumer price index, inflation as independent variable. Data obtained from the Office of Revenue Regional Pekanbaru, Central Bureau of Statistics (BPS), and Department of Culture and Tourism Pekan…
This research aims to directly examine the influence of budget participation on managerial performance, the influence of budgetary participation on managerial performance with motivation as intervening variable and to examine whether budget participation has an effect on managerial performance with organizational commitment as intervening variable. This research is conducted at Bengkalis Regenc…
This study aims at examining the influence of current ratio, company size, company status, company age, share ownership, leverage, and profitability on disclosure completeness of financial statements. The population of the study was property and real estate companies listed on BEI in 2011-2015. The sampling method used is purposive sampling with 75 companies. The method used in this study is li…
The aim of this research is to examine the Effect of Expertise, Independence, Experience, Ethics and Due Professional Care to Auditors Quality. The population of research is Inspectorate in all Riau Province. This study is using primer data. Data analysis for hypothesis test was done with Statistical Product and Service Solutions (SPSS). There are 155 questionnaires were sent, but only 98 quest…
The purpose of this study was to analyze the effect of finance perfomance, institusional ownership, sharia supervisory board size and commissioners board size on islamic social reporting disclosure of sharia banking in Indonesia. This research used 48 annual reports of sharia banking in Indonesia from 2012-2015. Sample was selected using purpovive sampling method. Disclosure of Islamic Social R…
This research has purposed to see the effect analysis of Independent Commissioner, Auditor Reputation, Risk Management Committee. Ownership Concentration, Firm Size, Leverage, and Chief Risk Officer in Enterprise Risk Management disclosure in Bank in Indonesia Year 2011-2015. This research has two variables. They are independent and dependent variable. Dependent variable consist of Enterprise R…
The purpose of this study was to analyzed the influence of size, leverage, profitability, inventory intensity and fixed asset intensity to the tax aggressiveness on manufacturing companies listed on Indonesia Stock Exchange period 2014 to 2015. Independent variables used in this study are size, leverage, profitability, inventory intensity and fixed asset intensity. While dependent variable in t…
This study aims to examine the influence of the Effect of applying government accounting standars, competence human resources, and the role of internal audits on the quality of financial reporting information to the internal control system as moderating variable (empirical study on regional working units Kampar). This study was conducted in 26 regional work units in kampar with 78 respondents. …
The objective of this research was to analyze the influence of taxpayer compliance, tax audit, tax collection, and tax socialization toward the increase of corporate income tax receivable. The population in this research is the company registered in the tax office of Pratama Tampan Pekanbaru from 2014 until 2016. Sample was determined by the jenuh sampling method. The data type that being used …
The purpose of this study is to determine: 1) The influence of corporate social responsibility on tax aggressiveness. 2) The influence of family ownership on tax aggressiveness. 3) Effect of leverage on tax aggressiveness. 4) The effect of liquidity on tax aggressiveness.The population of this study is a manufacturing company listed on the stock exchange indonesia period 2013-2015. The sample o…
This study aims to the influence of company size, Financial distress, KAP size, and change of management on auditor switching. The population was manufactur companies listed on BEI in 2014-2016. The sampling method used is purposive sampling which amounted 75 companies. The method used in this study is linear logistic analysis. Independent variables in this research are company size measured by…