ABSTRACT The capital market is a place or container used to make transactions for buying or selling securities as well as being an effective means of accelerating economic growth. The capital market is also a means used by the community to make long-term investments so that public investment funds can be channeled into productive sectors. Investors in investing will consider two main things, n…
ABSTRACT The purpose of this study is to determine the effect of intellectual capital, Good Corporate Governance (GCG), Corporate Social Responsibility (CSR), Non Performing Financing (NPF) on financial performance. This type of research is quantitative research. The population in this study includes 14 Islamic commercial banks registered with the Financial Services Authority (OJK) for the 201…
ABSTRACT This study aims to determine the effect of business experience, information technology and entrepreneurial ability on the performance of MSMEs in the food processing industry sector in Pekanbaru City during the COVID-19 pandemic. The population in this study includes all MSMEs in the food processing industry sector in Pekanbaru City which are registered with the Industry and Trade Off…
ABSTRACT This study aims to determine simultaneously and partially the effect of work motivation and work environment on employee performance at PT. Isuindomas Putra Pekanbaru. The population in this study amounted to 71 people. In this study using the census method, the entire population was sampled. The types of data used in this study are primary and secondary data. The data collection …
Oleh : Asep Afriansyah Email : [email protected] Dosen Pembimbing : Adlin, S.Sos., M.Si Jurusan Ilmu Pemerintahan Fakultas Ilmu Sosial dan Ilmu Politik Universitas Riau Kampus Bina Widya, Jl. H.R. Soebrantas Km.12,5, Sp.Baru, Pekanbaru 28293 ABSTRAK During this pandemic, entertainment venues are one of the places that have the potential to gather crowds of people, with large cro…
ABSTRAK The company is an organization that brings together people who are commonly referred to as employees or employees to carry out household activities for the company's production. Almost all companies have the goal of maximizing profits and value for the company, and also to improve the welfare of owners and employees. Productivity is the main indicator for the progress of a company, so …
GOOD TOURISM GOVERNANCE DALAM PENGEMBANGAN OBJEK WISATA PANTAI LUBUK DI DESA LUBUK KECAMATAN KUNDUR KABUPATEN KARIMUN PROVINSI KEPULAUAN RIAU TAHUN 2019 – 2020 Oleh: SYAIKO NOVRIAN Email:[email protected] Jurusan Ilmu Pemerintahan FISIP, Universitas Riau Kampus Bina Widya, Jl. H.R.Soebrantas KM. 12,5 Simp. Baru, Pekanbaru, 28293 ABSTRAK Pariwisata menjadi salah satu sektor yang…
ABSTRACT This study aims to determine the effect of occupational health and safety (K3), work environment, and work motivation on employee performance at PT. Nagamas Agro Mulia Talikumain Kab. Rokan Hulu. The population in this study includes all employees at PT. Nagamas Agro Mulia Talikumain Kab. Rokan Hulu, totaling 86 people. Primary data were collected using a questionnaire as an instrume…
ABSTRACT This study aims to examine the effect of leverage, dividend policy and corporate social responsibility on firm value. This research was conducted on mining companies listed on the Indonesia Stock Exchange by taking data through the official website of the Indonesia Stock Exchange (IDX), www.idx.co.id and www.finance.yahoo.com. This research was conducted in the period 2016-2020. The p…
ABSTRACT This research was conducted on students of the Faculty of Economics and Business, University of Riau. The purpose of this study was to determine the effect of the use of e-wallet and income to the consumption of students of the Faculty of Economics and Business, Riau University in the Covid-19 pandemic. The population of this study were students of the Faculty of Economics and Busine…
ABSTRACT This study aims to examine the effect of accounting conservatism, sales growth, gender diversity and executive characteristic on tax avoidance. This population of this study is Mining Company listed on the Indonesia Stock Exchange (IDX) in the 2016-2019 period. The research sample was selected using the purposive sampling method. The sample selected in this study was 15 companies and…
ABSTRACT This study examines the effect of corporate social responsibility disclosure, profitability, and dividend policy on firm value with institutional ownership as a moderating variable (empirical study on manufacturing companies listed on BEI for the 2018-2020 period). in this study is a quantitative research that uses secondary data. In this study, the sampled population was 89 manufactu…
ABSTRACT Tax aggressiveness is an activity that involves management by using the weaknesses of applicable regulations to reduce or reduce tax payments by legal or illegal means. This study is to examine the effect of corporate governance, corporate social responsibility and employment protection on corporate tax aggressiveness and its impact on firm value (Empirical Study on Agricultural and M…
ABSTRACT This study aims to examine: the effect of auditor turnover, KAP reputation, audit committee and firm size on audit delay. The population in this study are Real Estate companies listed on the Indonesia Stock Exchange for the period 2017-2019. The sample was determined using the purposive sampling method and a sample of 64 companies was obtained with the number of years observed being 2…
ABSTRACT Village Fund Allocations are funds given to villages originating from the central and regional government financial balance funds to realize the fulfillment of the village's right to carry out its autonomy so that it grows and develops following the growth of the village itself based on diversity, participation, genuine autonomy, democratization, community empowerment and increasing t…
ABSTRACT This study aims to determine the effect of Corporate Social Responsibility, Leverage, Profitability on Tax Avoidance with institutional ownership as a moderating variable (empirical study on manufacturing companies listed in LQ45 in 2017-2020). The data used in this study are secondary data from the annual report. companies listed on LQ45 on the Indonesia Stock Exchange. The method us…
ABSTRACT The study aims to analyze and provide empirical evidence of (1) the effect of KAP measures on audit delays. (2) the effect of audit tenure on audit delay. (3) the effect of the auditor switching on the audit delay. (4) the effect of solvency on audit opinion delay. (5) the effect of profitability on audit delays. The population used in this study is mining companies listed on the Indo…
ABSTRACT The purpose of this study was to examine the effect of Obedience Pressure, Task Complexity, Auditor Experience and Auditor Expertise on Audit Judgment at Public Accounting Firms in Pekanbaru and Padang. The population of this research is all independent auditors/staff working at Public Accounting Firms (KAP) in Pekanbaru and Padang in accordance with the 2021 Public Accounting Firm d…
ABSTRACT This study aims to examine the effect of Tax Administration System Modernization, Tax Knowledge and Taxpayer Awareness on Non-Employee Individual Taxpayer Compliance (empirical study on MSMEs registered at KPP Pratama Pekanbaru Tampan). The population in this study were SMEs registered at KPP Pratama Pekanbaru Tampan. The sampling technique used accidental sampling method. The number …