ABSTRACT This study aims to determine the effect of accountability, transparency, and timeliness on budget performance at OPD in Pekanbaru City. The population is all OPD in Pekanbaru City. The sampling technique used purposive sampling method with a total sample of 81 subjects. The data collection technique used in this research is a questionnaire. The data analysis technique used is mult…
ABSTRACT This study aims to determine the effect of Organizational Readiness and Government Support on Accounting Information System Usage and the Impact on Organizational Performance in Medium Business in the Pesisir Region of Provinsi Riau. The research method used is quantitative research methods. The population of this study is all Medium Business in the Pesisir Region of Provinsi Ria…
ABSTRACT This study aims to analyze the influence of profitability, audit opinion, company size, PAF reputation and company operation complexity towards audit report lag. The population in this researchare manufacturing companies that listed on Indonesia Stock Exchange in 2016-2018. The sample in this study was determined using purposive-sampling method, based on the data obtained from 63 …
ABSTRACT This study aims to examine and to analyze the effect of liquidity, leverage, profitability and operating capacity to financial distress on consumer goods companies registered in Indonesia Stock Exchange period 2017-2019. This research is a quantitative research. The population of this research is comprised by 46 companies and the amount of companies that qualified the criteria is…
ABSTRACT This study aims to determine the effect of budget participation, information asymmetry, budget emphasis, and clarity of budget targets on budget gaps in the OPD of the Indragiri Hulu Regency Government. The population in this study is the Regional Apparatus Organization (OPD) in Indragiri Hulu Regency totaling 30 OPD consisting of the secretariat, Inspectorate, Agency, Service. Da…
ABSTRACT This research aims to determine the effect of the audit committee, independent board of commissioners, board of commissioners, profitability, leverage, and company size on risk management disclosure in the Non-Bank Financial Industry listed on the Indonesia Stock Exchange (IDX) in 2017 - 2019. The population in this study is 39 Non-Bank Financial Industry listed on the Indonesia …
ABSTRACT The purpose of this study is to examine the effect of relative advantage and compatibility of technology on the use of accounting information systemsand their impact on individual performane at SMEs in the city of Pekanbaru. The Data analysis methods used is Structural Equation Modeling-Partial Least Square (SEM-PLS) using SmartPLS 3.2.7. software. The data used in this study are…
ABSTRACT This study aims to examine the effect of the board of directors, independent commissioners, institutional ownership and profitability on informative earnings management. The population in this study are banking companies listed on the Indonesia Stock Exchange for the period 2016-2019. The sampling technique in this study used purposive sampling technique and obtained a sample of 2…
ABSTRACT This study aims to determine the effect of suitability compensation, information asymmetry, organizational culture, internal control, and integrity on accounting fraud. population in this study were employees in 30 organization of Indragiri Hulu district. Whereas the respondents consisted of head of organization Indragiri Hulu district, head of sub finance departement, and spendin…
ABSTRACT This research aims to analyze the effect board of directors, earnings management, profitability and liquidity related initial return. The population in this study are companies conducting IPO are listed on the Indonesia Stock Exchange for the period 2015-2020. The sampling technique used purposive sampling technique an obtained a sample of 200 companies. The method of data collect…
ABSTRACT This study aims to find empirical evidence of the Effect of Environmental Uncertainty, Accountability, and Human Resource Competence on the Implementation of Transparency of Local Government Financial Reporting. The population in this study were employees in 30 regional organizations of Indragiri Hulu Regency. finance, and general treasurer, Head of Sub-Division of Personnel, and…
ABSTRACT This study aims to examine Emotional Intelligence, Social Intelligence and Spiritual Intelligence. partial effect on Accounting Understanding. This study uses primary data, namely by providing questions in the form of questionnaires which are distributed to respondents who are students who are still active in the Accounting Department, Faculty of Economics, Riau University, Sultan…
Abstract: This study aims to determine and examine the factors that affect the performance of Village Owned Enterprises (BUMDes). The factors tested in this study are governance and accounting information systems. The source of data used in this study is primary data and data collection is carried out directly using a questionnaire which is measured using a Likert scale. The population in t…
ABSTRACT This study aims to determine whether there is an effect of earnings management, board of directors, and company size on stock underpricing in publicy traded companies conducting IPOs on the indonesia stock exchange from 2016-2019. The dependent variable in this study underpricing while the independent is earnings management, the board of directors, and company size in, this resear…
ABSTRACT This study aims to analyze the effect of ownership institutional, independent commissioners, audit committees, audit tenure, leverage and profitability on the integrity of financial statements. An empirical study on manufacturing companies listed on the BEI in 2017-2019. The sample used in this study was 75 companies with sample selection criteria using purposive sampling . Analy…
ABSTRACT The purpose of this study aims to determine and analyze the influence of information technology sophistication and user competence on the use of accounting information systems in medium entreprises in Pekanbaru. The Data analysis methods used is Structural Equation Modeling-Partial Least Square (SEM-PLS) using SmartPLS 3.2.7. software. The data used in this study are primary data…
ABSTRACT This study aims to examine the effect of competence, organizational commitment, information technology on the management of village funds with an internal control system as a moderating variable with an empirical study in villages in Ujungbatu sub-district and Tandun sub-district, Rokan Hulu district. The population of this study was all villages in 2 sub-districts in Rokan Hulu d…
ABSTRACT This study aims to determine the effect of professional skepticism, competence, internal control, and independence on audit fraud detection with time pressure as a moderating variable. The population in this study is the Public Accountant Office of Pekanbaru and Batam City. The sample selection method used the Quota Sampling method. The method of analysis used MRA (Moderated Regre…
ABSTRACT This study aims to examine the effect of liquidity, asset structure, and profitability on capital structure and examine the effect of firm size in moderating liquidity asset structure and profitability on capital structure 2015-2019. The sampling technique used purposive sampling method. There were 43 conventional commercial banks listed on the IDX in 2015-2019. Conventional comm…
ABSTRACT This study aims to obtain empirical evidence of the effect of profitability and leverage on aggressive tax. This study also aims to obtain empirical evidence of the ability of Corporate Social Responsibility (CSR) disclosure to moderate the effect of profitability and leverage on tax aggressiveness. The research was conducted on agricultural and mining companies listed on the Indo…