The purpose of this study is to determine (1) influence of knowledge of financial management on audit quality, (2) influence of objectivity on audit quality, (3) influence of working experiences on audit quality, (4) influence of integrity on audit quality, and (5) influence of motivation on audit quality. Samples from this study is the auditor who worked in inspectorate regencies/cities in ria…
This study aims to find out about the reputation as moderatinginfluence of audit fee and financial distress to the auditor switching. The auditor switching measured by the decision to swiching the auditor who made by the companies. Beside that, the audit fee measured by the value of audit fee which disclosed in the annual report, financial distress is measured by the ratio of DER (Debt to Equit…
This study conducted on 44 manufacturing companies listed on the Indonesian Stock Exchange (BEI) during period 2011-2013, which is obtained from the Indonesian Capital Market Directory and the official website of the Stock Exchange in www.idx.co.id through purposive sampling method. The analysis technique used in this research is the analysis techniques of recourse ilogistic. Hypothesis testing…
This research is aimed to examine influence of the institutional ownership, firm size and profitability on the elements of integrated reporting in the annual report non-financial companies listed on the Indonesia Stock Exchange in 2015. The population in this study are all non-financial companies listed on the stock exchange Indonesia in 2015 are 440 companies. Samples used in this research are…
This study aims to determine the Effects of Performance-Based Budgeting, Monitoring Preventive, Monitoring Detective, and Monitoring Functional on Budgetary Control Effectiveness survey on the Organization of Regional Devices (OPD) district at Bengkalis of Riau province as the research object.The population used in this study was 31 on the Organization of Regional Devices (OPD) district at Beng…
The aims of this research are to examine: (1) the influence of corporate social responsibility (CSR) to firm value; (2) the influence of financial performance as the moderating variable in relation between corporate social responsibility (CSR) and firm value that consists of four ratios such as profitability, leverage, liquidity, and activity. The population of this research is mining sector th…
Audit dysfunctional behavior is behavior that justifies the occurrence of irregularities in the audit, which resulted in a decrease of audit quality both directly and indirectly. This study aimed to determine the effect of locus of control, organizational commitment, performance auditor, turnover intentions and proffesional ethics on dysfunctional audit behavior in public accounting firm in Pek…
This research aims to investigate the influence of external pressure and the competence of human resources towards the implementation of financial reporting transparency with accountability as a moderating variable. The research was conducted at SKPD in Kampar. The population in this research is the head of department, chief financial officer and chief financial subpart or financial staff. The …
This study aims to prove the effect of corporate governance, earnings management, size, and family awnership to the aggressive tax measures on manufacturing companies listed on Indonesia Stock Exchange period 2012 to 2015. Independent variables used in this study are corporate governance, earnings management, size, and family ownership. While dependent variable in this study is the aggressive t…
The aim of this study are examine the effect of leverage, institutional ownership, managerial ownership and company size to tax avoidance. Cash effective tax rates (CETR) is used to measure tax avoidance. This study uses secondary data with a sample of 62 companies listed on the Stock Exchange during the period 2013-2015. Determination of the sample was made by applying purposive sampling metho…
This study aimed to obtain empirical evidence about Effect of accountability, external pressure, management commitment, and competence of human resources on the transparency of financial reporting (Studies in the district work unit area Indragiri Hulu). Transparency of financial reporting requires organizations to present the financial statements are free from material false information and bia…
This research was conducted on the listed pharmaceutical company IN THE INDONESIAN STOCK EXCHANGE 2010-2015 period. This research included in the quantitative research. Types of data used in this research is secondary data i.e. data documentary in the form of corporate financial report data in the field of Pharmacy registered with dibursa effects, these data were analyzed using multiple linear …
The purpose of this study was to examine the effect of tax avoidance, risk management disclosure and firm size to firm value with transparency as a moderating variable. The data used in this research is secondary data derived from the financial statements agriculture and mining company listed on the Indonesia Stock Exchange in 2012- 2015. By using purposive sampling, with 40 samples of this stu…
This study aims to know and analyze about the External Pressure, Environment Uncertainty, organization commitment, Accountability, and the range of explanation finance report toward implementation of the transparency of financial report in SKPD Indragiri Hulu district. The variables tested in this study are External Pressure, Environment Uncertainty, organization commitment, Accountability, and…
This research aims to test empirically the influence of Local Revenue, General Allocation Funds, Special Allocation Funds, and the Revenue Sharing Funds to Capital Expenditures. The population used in this study is the Regional Government of West Sumatra Province. With 12 districts / municipal being sampled. The sampling technique is Purposive Sampling. Data collection was carried out from the …
This study was conducted to test (1) The effect of profitability on firm value, (2) The effect of investment opportunity set on firm value, (3) The effect of firm’s size on firm value, (4) The effect of profitability on CSR, (5) The effect of investment opportunity set on CSR, (6) The effect of firm’s size on CSR, (7) The effect of CSR on firm value, (8) Effect of mediation CSR of relations…
This research aims to obtain empirical evidence about the tax aggresiveness. The element of this research that is used as independent variables is corporate social responsibility, majority ownership and corporate governance. Meanwhile, the tax aggresiveness is the element of this research that is used as dependent variable. The population of this research is the manufacturing companies listed i…
The purpose of this research is to analyze the factors that affectaudit delay.The examined factors of this research are solvability, public ownership, auditor switching and holding company as the independent variables while the audit delay as thedependent variables.The sample consists of 28 mining companies listed in the Indonesia StockExchange (IDX) and submitted financial reports consistently…
This research aims to analyze the effect of the implementation of green accounting and corporate social responsibility (CSR) on firm value with profitability as a mediating variable in mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2023 period. Company value reflects investors' views on the extent of a company's success, which is closely related to its stoc…
ROA is a profitability ratio that measures a company's ability to earn profit from total assets owned. According to OJK, ROA in the banking industry decreased by 2.77% to 2.62% as of March 2024 based on the Financial Services Authority (OJK). This is because the bank's profit performance has slightly increased while the increase in total assets has increased. Profit growth is lower than the inc…