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Pengaruh Ketidakpastian Lingkungan, Akuntabilitas Dan Kompetensi Sumber Daya …
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…
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- ISBN/ISSN
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- Deskripsi Fisik
- x, 66 hlm.; ill.: 29 cm
- Judul Seri
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- No. Panggil
- 02 03. 121 (0169)
Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional, Kecerdasan Spiritual D…
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…
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- Deskripsi Fisik
- ix, 232 hlm.; ill.: 29 cm
- Judul Seri
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- No. Panggil
- 02 03. 121 (0168)
Pengaruh Tata Kelola Dan Sistem Informasi Akuntansi Terhadap Kinerja Badan Us…
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…
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- ISBN/ISSN
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- Deskripsi Fisik
- ix, 77 hlm.; ill.: 29 cm
- Judul Seri
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- No. Panggil
- 02 03. 121 (0167)
Pengaruh Manajemen Laba, Dewan Direksi, Dan Ukuran Perusahaan Terhadap Underp…
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…
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- ISBN/ISSN
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- Deskripsi Fisik
- ix, 79 hlm.; ill.: 29 cm
- Judul Seri
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- No. Panggil
- 02 03. 121 (0166)
Analisis Pengaruh Good Corporate Governance, Tekanan Luar Perusahaan, Dan Kin…
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…
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- ISBN/ISSN
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- Deskripsi Fisik
- xii, 29 hlm.; ill.: 29 cm
- Judul Seri
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- No. Panggil
- 02 03. 121 (0165)
Pengaruh Kecanggihan Teknologi Informasi Dan Kompetensi Pengguna Terhadap Pen…
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…
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- ISBN/ISSN
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- Deskripsi Fisik
- x, 66 hlm.; ill.: 29 cm
- Judul Seri
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- No. Panggil
- 02 03. 121 (0164)
Pengaruh Kompetensi, Komitmen Organisasi, Dan Teknologi Informasi Terhadap Pe…
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…
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- ISBN/ISSN
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- Deskripsi Fisik
- ix, 79 hlm.; ill.: 29 cm
- Judul Seri
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- No. Panggil
- 02 03. 121 (0163)
Pengaruh Skeptisme Profesional, Kompetensi, Pengendalian Internal Dan Indeped…
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…
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- ISBN/ISSN
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- Deskripsi Fisik
- ix, 79 hlm.; ill.: 29 cm
- Judul Seri
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- No. Panggil
- 02 03. 121 (0162)
Pengaruh Likuiditas, Struktur Aset, Dan Profitabilitas Terhadap Struktur Moda…
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…
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- ISBN/ISSN
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- Deskripsi Fisik
- ix, 79 hlm.; ill.: 29 cm
- Judul Seri
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- No. Panggil
- 02 03. 121 (0161)
Pengaruh Profitabilitas Dan Leverage Terhadap Aggressive Tax Dengan Pengungka…
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…
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- ISBN/ISSN
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- Deskripsi Fisik
- xii, 29 hlm.; ill.: 29 cm
- Judul Seri
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- No. Panggil
- 02 03. 121 (0160)
Pengaruh Struktur Asset, Profitabilitas, Kebijakan Dividen, Kepemilikan Insti…
ABSTRACT This study aims to analyze and provide empirical evidence about (1) Effect of asset structure on debt policy, (2) Effect of profitability on debt policy, (3) Effect of dividend policy on debt policy, (4) Effect of institutional ownership on debt policy, ( 5) Effect of managerial ownership on debt policy, (6) Effect of company size on debt policy, (7) Effect of company age on debt …
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- ix, 79 hlm.; ill.: 29 cm
- Judul Seri
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- No. Panggil
- 02 03. 121 (0159)
Pengaruh Penyajian Laporan Keuangan, Sistem Pengendalian Internal Dan Aksesib…
ABSTRACT This study aims to examine the effect of the presentation of financial statements, internal control systems and accessibility of financial reports on the accountability of regional financial management. The population of this research is 23 opd in Pematangsiantar city government. The sampling technique used in this research is purposive sampling. The data were processed using SPSS…
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- ix, 79 hlm.; ill.: 29 cm
- Judul Seri
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- No. Panggil
- 02 03. 121 (0158)
Pengaruh Pengendalian Internal, Ketaatan Aturan Akuntansi, Kesesuaian Kompens…
ABSTRACT This study aims to determine the effect of internal control, compliance to accounting rules, suitability of compensation, individual morality and the ethical culture of the organization against on the tendency of accounting fraud. population in this study were employees in 30 organizations of Bengkalis regency. Whereas the respondents consisted of head of finance department, head …
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- ix, 79 hlm.; ill.: 29 cm
- Judul Seri
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- No. Panggil
- 02 03. 121 (0157)
Pengaruh Motivasi Ekonomi, Motivasi Karir, Pengetahuan Perpajakan, Dan Pertim…
ABSTRACT This study aims to find out about the effect of economic motivation, career motivation, taxation knowledge, and job market considerations on accounting students' interest in taxation career. In this study, data analysis is using descriptive statistics, while the population and sample were students majoring in accounting Class of 2017 at Universitas Riau, Universitas Andalas, Unive…
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- ix, 79 hlm.; ill.: 29 cm
- Judul Seri
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- No. Panggil
- 02 03. 121 (0156)
Perencanaan Pajak, Profitabilitas, Solvabilitas Dan Nilai Perusahaan
ABSTRACT This study aims to empirically investigate wheter independent variabels on the dependent variable, namely tax planning, profitability, and solvency, affect firm value. In this study firm value used to measured by Effective Tax Ratio. The population of this study conducted manufacturing compenies listed on the Indonesian Stock Exchange in 2017-2019. The sample consist of manufactur…
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- ix, 79 hlm.; ill.: 29 cm
- Judul Seri
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- No. Panggil
- 02 03. 121 (0155)
Pengaruh Kompensasi Manajemen, Reputasi Auditor, Profitabilitas, Leverage Dan…
ABSTRACT This study aims to examine the effect of management compensation, auditor reputation, profitability, leverage, and tax facilities on tax management. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The sampling technique used purposive sampling method. Manufacturing companies listed on the IDX in 2017-2019 t…
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- ix, 79 hlm.; ill.: 29 cm
- Judul Seri
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- No. Panggil
- 02 03. 121 (0154)
Pengaruh Kualitas Audit, Kepemilikan Manajerial, Dan Kepemilikan Institusiona…
ABSTRACT This reseach aims to analyze the effect of audit quality, managerial ownership, and institutional ownership on informative earnings management. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange for the period 2017-2020. The sampling technique used a purposive sampling technique and an obtained a sample of 22 companies. Analy…
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- xii, 29 hlm.; ill.: 29 cm
- Judul Seri
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- No. Panggil
- 02 03. 121 (0153)
Pengaruh Corporate Governance, Leverage, Dan Transfer Pricing Terhadap Tax Av…
ABSTRACT This study aims to determine the effect of corporate governance, leverage, and transfer pricing on tax avoidance in mining sector companies listed on the Indonesia Stock Exchange in 2015-2019. The research method used is quantitative research methods. The population of this study is all mining sector companies listed on the Indonesia Stock Exchange in 2015-2019 as many as 40 comp…
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- ix, 79 hlm.; ill.: 29 cm
- Judul Seri
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- No. Panggil
- 02 03. 121 (0152)
Pengaruh Good Corporate Governance Terhadap Integritas Laporan Keuangan Denga…
ABSTRACT This research aims to examine the impact of good corporate governance (institutional ownership, independent commissioners, and audit committee) on the integrity of financial statements with firm size as a moderating variable. The object of this research is state-owned enterprises on the Indonesian Stock Exchange (BEI) period 2017-2019. In this research there were 20 enterprises as…
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- ix, 79 hlm.; ill.: 29 cm
- Judul Seri
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- No. Panggil
- 02 03. 121 (0151)
Pengaruh Komitmen Profesional, Kecerdasan Intelektual, Kecerdasan Emosional T…
The profession as a public accountant has a very important social role related to the duties and responsibilities assigned by the auditor. The task of a public accountant is to examine and provide an opinion on the fairness of the financial statements of a business entity based on predetermined standards. This shows that the Auditor is responsible for the opinion given to the published fin…
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- xii, 124 hlm.: ill.: 29 cm
- Judul Seri
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- No. Panggil
- 10 07. 221 (0032)
Karya Umum 
Filsafat 
Agama 
Ilmu-ilmu Sosial 
Bahasa 
Ilmu-ilmu Murni 
Ilmu-ilmu Terapan 
Kesenian, Hiburan, dan Olahraga 
Kesusastraan 
Geografi dan Sejarah