ABSTRACT This study aims to examine the influence of CEO characteristics, audit quality and corporate governance on the restatement of financial statements. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange website from 2019-2023. The research sample was selected using the Purposive Sampling technique and 30 companies that met the criteria were …
ABSTRACT This study aims to examine the influence of accounting knowledge, accounting training, owner education, business scale, and business age on the use of accounting information in micro, small, and medium enterprises (MSMEs). The population for this study comprises MSMEs located in Pekanbaru City. A simple random sampling technique was used to obtain a sample of 399 MSMEs. Primary data w…
ABSTRACT This research aims to empirically examine the influence of machiavellian traits, anticipatory socialization, and perceived behavioral control on the intention to disclose fraud (whistleblowing) among accounting undergraduate students at the University of Riau, batch 2020-2022. This study employs a quantitative method using primary data obtained through the distribution of questionnair…
ABSTRACT Abstract : This research aims to analyze the effect of financial stability, financial target, ineffective monitoring, and collusion on financial statement fraud in companies listed on the Indonesia Stock Exchange (IDX) for the year 2021-2023. The increasing phenomenon of financial statement fraud in the banking subsector has raised concerns regarding financial integrity and transp…
ABSTRACT This study aims to examine the influence of the risk management committee, audit committee, independent commissioners, and leverage on corporate risk management disclosure in the financial sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. The research method uses a quantitative approach, utilizing secondary data sourced from annual reports available on t…
ABSTRACT This study aims to analyze the Influence of Profitability, Company Size, and Independent Board of Commissioners on Sustainability Report Disclosure (Empirical Study on State-Owned Enterprises Listed on the Indonesia Stock Exchange in 2020-2022). The data used in this study are secondary data. The sample was selected using the purposive sampling method on the annual report and sus…
ABSTRACT This research aims to examine the influence of green accounting and capital structure on financial performance. The population of this research is energy and mining companies listed on the Indonesian Sharia Stock Index (ISSI) in 2019-2023. The research sample was selected using a purposive sampling method. Data was obtained through data from the official website of the Indonesian Shar…
ABSTRACT This research aims to examine and analyze the effect of Capital Intensity, Gender Diversity, and Inventory Intensity on Tax Aggressiveness (Study Of Manufacturing Companies In The Consumer Non-Cyclicals Sector Listed On The IDX In 2019-2022).In this study, CETR is used as a ratio to measure the level of tax aggressiveness of companies in the consumer non-cyclicals industry sector beca…
Abstract This study aims to find empirical evidence regarding the effect of tax planning, managerial ownership, and agency costs on firm value with transparency as a moderating variable, focusing on primary consumer goods companies listed on the Indonesia Stock Exchange from 2020-2022. The population of this study consists of primary consumer goods companies listed on the Indonesia Stock …
ABSTRACT Development in villages is the government's main goal so that development in rural areas becomes equitable. This research highlights accountability and transparency in village government performance, as well as the role of community trust as mediation. In this study the population was the Village Government of Rokan Hulu Regency, Riau Province. The sampling technique used was stra…
ABSTRACT This study aims to determine the effect of village apparatus competence, village apparatus morality, and internal control system on fraud prevention in village fund management. The population in this study was the Village Government in Karimun Regency with a total of 42 villages. The sample in this study was 22 villages which were taken by random sampling method. The data analysis…
ABSTRACT Tax aggressiveness is explained by Karen Wendt (2021) in her book Green and Social Economic Finance as tax planning between legal tax avoidance (tax evasion) and illegal tax avoidance (tax evasion) which focuses on reducing the tax burden uploaded to income. This research aims to research and empirically prove the influence of Financial Distress, Audit Committee, Profitability and…
The study aims to examine the effect of income levels, moral obligations, tax administration systems, and tax audits of tax payer compliance in paying land and building taxes in Bengkalis Regency. The populations in this study was the United Nations Taxpayer PBB who was chosen by purposive sampling technique. A total of 100 respondents participated in this study. Data of this study uses primary…
This study was aimed to investigate the effect of deferred tax asset, deferred tax expense, current tax expense, and tax planning on earnings management. The population of this study are manufacture companies listed on the Indonesia Stock Exchange, from 2014 to 2017. The samples of this study are all companies were selected by purposive sampling method. This study used logistic regression analy…
The purpose of this study was to examine the effect of capital turnover, capital structure and firm size on profitability in wholesale and retail trade companies listed on the year 2015-2017. The population in this study are all wholesale and retail trade companies that are still listed on the Indonesia Stock Exchange, taking the year 2015-2017, totaling 31 companies. By using purposive sa…
The purpose of this research is to find out the effect of fairness,accuracy allocation of government, the probability of fraud detect,and money ethics against the tax payer’s perception about the ethic of tax evasion. The population in this study is the corporate tax payers in Pekanbaru. The sampling technique using convience sampling method and obtained by 90 respondents. The data of this re…
The purpose of this research is to analyze the effect of financial performance and corporate characteristics on disclosure sustainability report. The exammined variable of the reaserch are profitability, liquidity, firm size, and firm age as independent variables while disclosure sustainability report as dependent variable. The population in this study are all listed corporate in Indonesia Stoc…
This research aimed to determine the effect of role stressor, self-efficacy, sensitivity professional ethic and organization commitment to auditors performance with the emotional quotient as moderating variable to public accountant office in Padang, Pekanbaru and Batam. This study used a primary data was collected by questionnaire distribution to auditors. Sample was determined by purposive sam…
The sample in this study was determined by using purposive sampling method in total there are 32 SKPD in Pekanbaru city. The analytical method used in this research is multiple regression analysis using SPSS v16.The purpose of this study was to test the competence Effect of Human Resources, the Regional System of Financial Accounting, Information Technology Utilization, Internal Control System,…
This research has purposed to see the influenced of good corporate governance, environmental performance and corporate social responsibility in facing financial performance in Company Listed On Indonesia Stock Exchange Year 2014-2015. This research has two variables. They are independent and dependent variable. Dependent variable consist of financial performance of the company. Independent vari…