This study aims to examine the Effect of Objectivity, Accountability, Integrity and Professionalism on Audit Quality (Empirical Study of Public Accounting Firms in South Jakarta). The sample was determined by convenience sampling method. In order to obtain 155 samples of auditors who were respondents. This study uses primary data obtained from respondents' answers and distributed questionn…
This study was aimed to examine the effect of organizational commitment, rewarding, the fercy level of fraud and personal cost of reporting to whistleblowing intention. Sample of this study is head of organizational regional device, head of subfinance, and treasurer who working in the Regional Device Organization Dumai city at 2020. The sampling method is used purposive sampling methode wi…
This study aims to determine the effect of profitability, Corporate Social Responsiblity and Tax Planning on firm value moderated by Managerial Ownership. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange (IDX) period 2016-2018. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2018 p…
The study aimed to determine : (1) the influence of budget goal clarity, (2) government official competence, (3) internal control, and (4) obedience to the laws and regulations on the performance accountability of government agencies. Thepopulation in this study is 43 OPD’s Pekanbaru City. In this study, the sample used was 32 OPD with a total 96 respondents using purposive sampling meth…
This study aimed to examine the influence of good corporate governance, liquidity ratio and sales growth on financial distress. The mechanism of good corporate governance in this study include the number of boards of directors, proportion of independent board of commissioners, managerial ownership, and institutional ownership. The population taken in this study is a manufacturing company l…
This study aims to examine and analyze the effect of previous audit opinion, management change, public ownership on auditor switching and auditor reputation on auditor switching. The population of this study were 18 real estate & property companies listed on the Indonesia Stock Exchange in 2014-2018. The type of data used is documentary data, namely research data in the form of financial r…
This study aims to determine the effect of profitability, managerial ownership and free cash flow on debt policies moderated by the Investment Opportunity Set (IOS). This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange period 2016-2018. The data used in this study is secondary data, namely the Annual Financial Report. The population in this study we…
This study aims to examine the effect of profitability, invesment opportunity and firm size, against dividen policy in registered manufacturing companies listed in the Indonesia Stock Exchange. The research data is secondary data in the form of the annual reports of companies. While the population in this study are all manufacturing companies listed in the Indonesia Stock Exchange during 20…
This research was examined the influence of the Independent Commissioner, Audit Committee, Managerial Ownership, Institutional Ownership, Leverage and Audit Tenure to Financial Statements Integrity. This research was conducted on 18 state-owned companies listed on the IDX in 2016-2018. This research design was quantitative where the data used in this research are secondary data obtained fr…
The purpose of this study was to examine the effect of taxes, bonus mechanisms, firm size, foreign ownership, tunneling incentive and exchange rate to transfer pricing at mining companies listed on the Indonesia Stock Exchange in 2016-2018. The data used in this research ini secondary data, namely from annual financial reports. These samples were obtained by purposive sampling method, usin…
This purpose of this research are to test and analyze the Influence of Operational Audit, Internal Control and Work Motivation on the Effectiveness of Health Services in hospitals. The population in this study was employees working at Bangkinang Regional General Hospital in Kampar. The sample in this study was 85 employees from the general administration, finance, human resources and educa…
The purpose of this research is to examine the effect of busines level strategy, free cash flow, leverage, profitability, sales growth and litigation risk on the earning management. The population is a banking company listed on the Indonesia Stock Exchange in 2016- 2018. Total sample is 39 companies based on Purposive Sampling methode. Technique of data analysis Structural Equation Modeling…
This study aims to examine and analyze the influence of the effects of transparency, competence, community participation, the use of information technology and internal control systems on village government accountability in managing village fund allocations carried out in Pangean District and Kuantan Hilir District Kuantan Singingi District in 2020. The population in this study are all vi…
This aims of the study to analyze the implementation of e-registration, efilling, e-billing, and e-spt on the understanding of taxation in corporate taxpayer compliance at UMKM Pekanbaru City. The populations in this study were UMKM corporate taxpayers in Pekanbaru City which were active and registered at the Department of Industry and Trade of Riau Province, so that the sample obtained 48…
This study aims to determine the effect of audit delay, Managerial Ownership and financial distress on auditor switching on Manufacturing Companies Listed on the Indonesia Stock Exchange. The object of research used in this study is auditor switching, audit delay, managerial ownership and financial distress. The subjects in this study were manufacturing companies listed on the Indonesia St…
This study aims to determine (1) the effect of good corporate governance on earnings management (seen from the proportion of independent board of commissioners, managerial ownership, and institutional ownership) (2) the effect of free cash flow on earnings management (3) the effect of leverage on earnings management (4) the effect of audit tenure on earnings management. The population of th…
This study aims to discuss and analyze the effect of Debt to Equity Ratio (DER), Return On Equity (ROE), Earning Per Share (EPS), Total Asset Turn Over (TATO) and Current Ratio (CR) on Price Earning Ratio (PER) . The population that will be the object of research is the Property & Real Estate Company which publishes annual financial reports (annual reports) that are audited and published o…
The purpose of this study is to examine the effect of time budget pressure, machiavellian nature, task complexity, job stress, professional ethics and organizational commitment to auditor's dysfunctional behavior. The data used in this study are primary data. The population in this study is the public accounting firm located in Sumatra. the number of samples obtained in this study were 155 …
This research is aimed to examine effect to accounting information quality , company size and profitability on trade credit. The research sample was 39 companies in infrastructure, utility and transportation sectors listed in Indonesia Stock Exchange (IDX) during 2013-2016. The research was based on purposive sampling method. The total of data in this study were 156 companies. Data analysi…
This purpose of this research is to find out the usage of information technology, internal control system, organiational commitment, and human resource competency against the peformance of government agencies . the population of this research is all of OPD in Pekanbaru City Government. The sample of this research are Secretary, Chief of Subdivision of finance, and Head of General Affairs a…