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 …
ABSTRACT The purpose of this study was to determine the effect of the self-asessment system, tax audit, and tax collection on income tax revenue (a case study at KPP Pratama Pekanbaru Senapelan). The population in this study is corporate taxpayers, sampling using a non-probability sampling method with a total of 99 corporate taxpayers but the researchers overestimated the target sample with a …
ABSTRACT This study aims to determine the effect of Management Commitment and Government Support on the Quality of Accounting Information Systems and their impact on the Use of Accounting Information Systems in Medium Enterprises in Kampar Regency. The research method used is a quantitative research method. The population of this research is all Medium Enterprises in Kampar Regency. In this st…
This study aims to determine the fertility level of Dumai coastal waters with chlorophyll-a concentration indicators and to form an e-poster design using the result data on environmental changes in biology subjects for high school students in class X. This research was carried out in the coastal waters of Dumai and at the Laboratory of Fishery Products Technology, Faculty of Fisheries and Marin…
Penelitian ini dilatar belakangi oleh kurangnya media yang variatif untuk pembelajaran IPS di Sekolah Dasar. Berdasarkan hal tersebut maka dilakukan pengembangan media video animasi untuk pembelajaran IPS di Sekolah Dasar agar dapat menarik minat belajar siswa. Media video animasi merupakan sebuah media berjenis audio visual dimana gambar berupa animasi yang dapat bergerak dan dapat memberikan …
This study aims to find out what procedures that carried out in developing karuta media and it already standardized by experts or validators so it’s suitable for medialearning.This study uses a research and development model of R&D using the Sugiyono model. The subjects of this study were 25 students of the Japanese Language Education Study Program level II. The collected data were analyzed u…
Less effective use of learning media resulted in students being less active in the learning process resulting in poor learning outcomes. Abstract concepts often make teachers have difficulty in conveying subject matter, especially momentum and impulse material. The purpose of this study was to determine differences in cognitive learning outcomes in classes that applied learning using experiment…
This study aims to describe the function of the Riau Malay suffix in the Kuantan Singingi dialect of the Benai sub-dialect. This research is a qualitative research. The method used is descriptive qualitative. This research was conducted in Kuantan Singingi District, Benai District. The data collection techniques used in this research are listening, engaging and proficient techniques. In this st…
Pendidikan merupakan peran yang sangat penting untuk meningkatkan sumber daya manusia. Perkembangan teknologi membawa perubahan besar semua aspek kehidupan manusia. Di masa pandemi Covid-19 yang telah melanda dunia termasuk Indonesia yang terdampak terhadap pendidikan salah satunya perguruan tinggi. Proses pembelajaran tidak dapat dilakukan tatap muka melainkan dilakukan secara online. Pengguna…
The main goal of this research is to find the reasonable premiss what have been obstacle to the imposition of obtain the death sentencing. And whether the imposition of the death sentence is appropriate in accordancing with the perspective justice and the purpose of punishment. This study is a part of normative juridical research, a research that discusses the legal aspects, both legal pri…
Indonesia as a legal state with a civil law system adheres to the principle of legality as a fundamental principle in criminal law. The application of the absolute and rigid legality principle as stated in Article 1 paragraph (1) of the Criminal Code does not solve legal problems in society, as happened in Pekanbaru Riau, an old man named Syafrudin (69) was charged with violating Article 9…
This research uses normative research where data is collected and linked to existing theories. The results of this study indicate that the determination of the legality of dualism in the management of political parties at this time is substantially multi-interpreted, and has not run as it should, Law Number 2 of 2011 concerning Political Parties has accommodated the authority of the party …