This study aims to determine the effect of inventory intensity, sales growth, capital intensity and leverage on tax avoidance. The population in this study were all oil gas and coal companies listed on the IDX for the period 2018-2022. The number of samples in this study were 30 companies. The data analysis technique used is quantitative method with interpretation in the form of quantitativ…
This research aims to empirically prove the influence of Pentagon fraud in detecting financial statement fraud in State-Owned Enterprises listed on the Indonesia Stock Exchange (IDX) in 2018-2022. The sample in this research was 21 companies using purposive sampling. The variables used in this research are External Pressure, Nature of Industry, Change in Auditor, Change in Director and Politica…
This research aims to determine the effect of CEO tenure variables on earnings management with female on board and independent commissioners as moderating variables in manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2022. This research method is a quantitative research method using secondary data in the form of financial reports of manufacturing companies list…
Tax is a mandatory contribution to the state owed by an individual or entity that is coercive based on law, without receiving direct compensation and is used for state needs for the greatest prosperity of the people (RI Law No. 28 of 2007). Tax avoidance is an effort made by taxpayers to reduce the tax burden by not violating the law or other applicable regulations. This research aims to examin…
This research is motivated by the importance of MSMEs which are one form of driving the economy in Indonesia. However, in its implementation, the performance of MSMEs in Pekanbaru City experienced a decline, including a decline in sales which could reach 50%. This research aims to determine the influence of business strategy variables, social media, payment gateways, financial literacy and the …
MSMEs play a crucial role as stabilizers of the Indonesian economy. Along with significant growth every year, MSMEs need serious attention to deal with various challenges that exist. This research was conducted to analyze the influence of financial inclusion, financial management, innovation and social commerce on the performance of MSMEs. This research is quantitative research and the type of …
This study aims to test and analyze the effect of Profitability, company size, and Solvency on the Timeliness of Financial Report Submission with KAP Reputation as a Moderator. In non-primary consumer goods sector companies listed on the Indonesia Stock Exchange during the 2020-2022 period. The population in this study includes all non-primary consumer goods companies listed on the Indonesia St…
This research aims to determine the influence of independence, financial distress, audit quality and earnings management on the integrity of financial reports in mining companies listed on the IDX in 2018-2020. The research method used was quantitative with secondary data in the form of financial report data on the IDX with a research sample of 39 mining companies. This research uses multiple l…
The accounting information system aims to process accounting data into information needed for decision makers. This study aims to test and analyze the effect of information technology sophistication, individual performance and optimization of information technology on the effectiveness of accounting information systems with management participation as a moderating variable. The population in th…
This study aims to examine the effect of Green Accounting, Environmental Performance and Company Size on Financial Performance applied to the mining company sector listed on the Indonesia Stock Exchange for the period 2019 to 2022. The data used in this study are secondary data using purposive sampling method. The sample of this study consisted of 88 samples in 22 companies. The data analysis t…
Accounting information systems are created with the aim of processing accounting data from various sources into accounting information required by a wide range of users to reduce risk in decision-making. The study aims to test and analyze the impact of optimization of information technology and work experience on the effectiveness of accounting Information Systems with the participation of mana…
This research aims to test and analyze the influence of Audit Delay, Change Management, and Financial Distress on Auditor Switching. The Population of this research if Financial Companies listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022. The sampling technique uses is purposive sampling method. Data analysis uses a logistic regression analysis model with the help of SPSS 25 softwa…
This study considers key factors that have the potential to affect the quality of financial statements which include human resource competence, accounting information systems, internal control systems, leadership styles and organizational commitments by focusing on all OPDs in Padang Lawas district. The phenomenon that occurred was that Padang Lawas Regency received a WDP opinion for FY 2022. T…
This research aims to examine the influence of Corporate Social Responsibility on Tax Avoidance, the influence of Independent Commissioners on Tax Avoidance, the influence of the Audit Committee on Tax Avoidance, the influence of Managerial Ownership on Tax Avoidance and the influence of Institutional Ownership on Tax Avoidance. The population in this study are all Multinational Companies in th…
This research aims to determine the effect of environmental performance, audit committee, and firm size on environmental disclosure. The population of this research is all energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2021-2022. The sample selection in this research used the purposive sampling method. The sample selected in this research were 58 companies and were sele…
This research aims to empirically test the influence of foreign ownership, effective tax rate, bonus mechanism and profitability on transfer pricing in manufacturing companies listed on the Indonesian Stock Exchange in 2019-2022. The sampling technique in this research used a purposive sampling technique and a sample of 19 companies was obtained. The data analysis method used is multiple linear…
This research aims to empirically test the influence of Leverage, Capital Intensity, Inventory Intensity, and Corporate Social Responsibility on Tax Aggressiveness (Empirical Study of Manufacturing Companies in the Basic Industry & Chemical Sector Listed on the BEI in 2020-2022). The population in this study includes all sector companies listed on the Indonesia Stock Exchange for 2020-2022, nam…
This study aims to test and analyse the effect of financial literacy, halal supply chain management, innovation, e-commerce and financial technology on the performance of food and beverage sector MSMEs in Kuantan Singingi Regency. The population in this study were MSMEs in the food and beverage sector spread across Kuantan Singingi Regency. The sample in this study amounted to 127 samples taken…
This research aims to determine The Influence of Locus of Control, Auditor Experience, Self-efficacy and Task Complexity on Audit judgment (Empirical study at KAP in Pekanbaru and Padang). The research method used is a quantitative research method. The population in this research are auditors in the Pekanbaru and Padang areas. The sample in this study was 39. Data analysis was carried out using…
This research was motivated by an increase in the number of MSMEs, but this was not accompanied by business development. MSMEs in Dumai City continue to increase but are not developing because the increase in business is not visible, which means that there is no increase in MSME performance. This has an impact on business profits and the sustainability of MSMEs. This research aims to determine …