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…
Telah dilakukan penelitian tentang pengaruh medan magnet pada sifatkelistrikan air laut dan dengan sampel larutan pembanding lainnya berupa aquades , larutan garam serta HCl 6 M yang diberi perlakuan dua keadaan medan yaitu; 10 Wb/m2 dan 25 Wb/m2 menggunakan dua dan empat elektroda. Dari data hasil penelitian diperoleh bahwa s ampel air laut yang diberi perlakuan medan magnet didalamnya menunju…
This study aims to know and analyze about the influence of information asymmetry, effectiveness of internal control of the tendency of accounting fraud with individual morality as a moderating variable in Kuantan Singingi Regency Government. The variables tested in this study are the influence of information asymmetry, the effectiveness of internal controls against the tendency of accounting fr…
This study aims to examine the effect of risk management disclosure, leverage, and firm size on firm value. This research was conducted at property and real estate companies listed on BEI in 2013-2015. The population in this research is property and real estate company listed in BEI in year 2013-2015. The number of samples of this study is 96 companies. The method of determining the sample used…
This study aims to determine the effect of good governance, internal control systems of goverment on the performance and style of leadership of local government in local government rokan downstream. Performance measurement data can be used to improve future programs. Performance measurement of government agencies is intended to increase akunbilitas, transparency, organizational management and i…