This study aims to determine the effect of the board of directors, audit committee and foreign ownership on financial performance in consumer cyclicals sector companies listed on the IDX in 2014-2022. The dependent variable is financial performance measured using Tobin's Q and Return on Assets (ROA). The independent variable, namely the board of directors, is measured using the average …
Organizational and regulatory stakeholders have taken front seat roles in relation to the adaption of management activity due to their enormous influence on organizational survival. However, there exists a substantial unexplored research gap regarding how organizational and regulatory stakeholder pressure influence the firm financial performance in the context of primer and secondary se…
This study aims to examine the influence of skepticism, independence, accountability, and competence on audit quality moderated by understanding information systems and auditor ethics. The population of this study is auditors working in the Sumatra region. The sample is determined using purposive sampling. The type of data used in this study is primary data collected by sending questi…
This research was conducted with the aim of analyzing the influence of Corporate Social Responsibility, Inventory Intensity and Capital Intensity on Tax Avoidance in Mining Companies. The independent variables used in this research are Corporate Social Responsibility, Inventory Intensity and Capital Intensity. Meanwhile, the dependent variable used in this research is Tax Avoidance whic…
This study aims to examine the influence of the taxation system, tax sanctions, understanding of taxation, information technology on tax evasion (empirical study on corporate taxpayers registered at kpp pratama pekanbaru tampan). The population in this study were corporate taxpayers registered at KPP Pratama Pekanbaru Tampan. The sampling technique used was the convenience sampling method. …
ABSTRACT This study aims to examine and analyze the negative effect of Gender Diversity on the Board of Directors, positive effect Executive Compensation and negative effect Managerial Ownership on Tax Avoidance. The population of this research is consumer non-cyclicals industrial sector manufacturing company listed on Indonesia Stock Exchange (IDX) in the 2018-2022 Period. The sample method…
ABSTRACT This study aims to examine and analyze the influence of the role of the government's internal supervisory apparatus, the role of the legislature, and community participation on Good Governance in the government of Pekanbaru City This type of research is qualitative research with primary data. The population in the Pekanbaru City Government OPD with the sample selection use…
This research aims to determine the effect of supervision, audit risk and professional ethics on premature termination of audit procedures with quality control as a moderating variable. The population in this study were auditors who worked at Public Accounting Firms in Pekanbaru and Medan. The sample was selected based on the purposive sampling method, so that the sample obtained in this study …
ABSTRACT This research aims to examine the influence of profitability, leverage, fixed asset intensity and inventory intensity on tax management. The population of this research is all Manufacturing sector companies listed on the Indonesia Stock Exchange from 2019 to 2021. The sample in this research, which was determined based on certain characteristics, was 87 companies using a purposive sam…
ABSTRACT The aim of this research is to examine and analyze the influence of performance audits, clarity of budget targets, the role of village officials and the use of village financial systems on accountability in managing village funds in Pangkalan Kuras District, Pelalawan Regency. The research uses a survey approach. The population in this research is the village government in Pangkalan…
ABSTRACT This research aims to empirically test the influence of Profitability, Liquidity, Leverage, and Independent Commissioners on the Effective Tax Rate (ETR)(Empirical Study of Consumer Cyclicals Companies Listed on the Indonesian Stock Exchange in 2020-2022). The population in this study includes all Consumer Cyclicals companies listed on the Indonesian Stock Exchange in 2020-2022, na…
ABSTRACT Abstract : This study aims to determine the effect of Competence, Independence, Auditor experience, and Auditor Training. The population in this study were all internal auditors at the Inpectorate of Riau Province. The data used in this study are primary data, using a questionnaire as a data collection tool, the method used is census sampling, which makes all members of the popula…
ABSTRACT This study aims to test the determinants of the performance accountability system of government agencies with the internal control system as a moderation variable: A study on the Siak district OPD with several influencing factors, namely accounting control, budget participation, clarity of budget targets and compliance with laws and regulations towards the performance accountability s…
ABSTRACT This research aims to empirically test and prove the influence of an independent board of commissioners, accounting conservatism, tax planning, sales growth and company size on earnings management in manufacturing companies listed on the Indonesia Stock Exchange. The population of this research is manufacturing companies listed on the IDX for the 2020-2022 period with a total sample…
Abstract Process accountability in managing village funds is the willingness of village fund managers to accept responsibility for what is assigned to them efficiently, effectively, fairly, and implemented transparently by involving the community. This research aims to determine the influence of transparency, human resource competency, community participation, organizational commitment and u…
ABSTRACT This research aims to analyze the factors affecting the quality of local government financial reporting consisting of the Human Resources Competence, the financial management of the local government, the use of information technology and the application of internal control system. The population in this study is the entire OPD city of Pekanbaru. The samples in this study were 43 OPD o…
ABSTRACT This research was motivated by an increase from the previous year but was based on the development of weak human resources that had an impact on the development of MSME performance. This study aims to test and prove the influence of Human Resource Competence, Marketing Strategy, E-commerce Implementation, Financial Knowledge and Financial Inclusion on MSME Performance in Meranti Isl…
ABSTRACT This research aims to examine the effect of return on assets, leverage, deferred tax expense, on tax avoidance which company size as a control variable. The population in this research is raw materials sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sampling technique in this research used a purposive sampling technique and a sample of 35 compa…
ABSTRACT This study aims to test and analyze the effect of performance expectancy, effort expectancy, social influence, and facilitating conditions on behavior intention to use SI APIK and its impact on use behavior. The population in this study were owners or managers of Micro, Small and Medium Enterprises (MSMEs) in Pekanbaru City. The sample in this study were 400 MSMEs owners or mana…
ABSTRACT To maintain economic growth level, Sustainable Development Goals have become the main goal of many developing countries, including Indonesia. Social entrepreneurship is recognized as an economic entity with great potential to address economic and environmental problems. However, usaha sosial management in Indonesia is still not effective, including in Riau Province. This problem is …