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 …
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…
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 …
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…
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…
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…
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…
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…
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…
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…
The purpose of this study was to examine and analyze the effect of Transparency, Accountability, Factors Affecting Budget Absorption with the Government's Internal Control System as Moderating Variables in Indragiri Hilir Regency. As a factor in budget absorption, namely the quality of budget implementation documents, the quality of human resources, bureaucratic reform, and organizational …
The issue of zakat is very much discussed by various groups, not only for zakat management organizations, but also governments, academics, practitioners and the general public, one reason is because zakat can be empowered to alleviate poverty if the potential of zakat can be managed properly and professionally. This research is a quantitative research where the data source comes from prim…
Financial well-being is a condition in which a person feels happy and free from fulfilling his financial needs, have money left over, and have ability to manage his finances. Financial well-being can be seen from how a person manages his finances well for now and even in the future. The purpose of this study was to examine and analyze the influence of financial attitudes, financial behavio…
This research aims to find out and analyze about: (1) The Effect of Corporate Social Responsibility Disclosure on Cost of Equity, (2) The Influence of Information Asymmetry on Cost of Equity, (3) The Influence of Company Size on Cost of Equity, (4) The Influence of Institutional Ownership on Cost of Equity, (5) The Influence of Leverage on Cost of Equity. The population in this research is …
This study aims to analyze the effect of opportunistic behavior, monitoring mechanism and financial distress on earnings management with managerial ownership as a moderator. This research was conducted by quantitative methods using secondary data. The Secondary data consists of data on the date of issuance of the company's financial statements on the IDX website and companies’ annual reports …
This study aims to determine and analyze the effect of dividend policy, profitability, and sales growth on debt policy in manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2019 period. The population used in this study were manufacturing companies listed on the Indonesia Stock Exchange in the period 2018 to 2019 which amounted to 163 companies. This study uses pur…
This research is aimed to prove and study the factors that affect the allocation of the budget. Factors which are studied in this research are the budget planning, the human resource competency and the political budget. The data which is used in this research are the primary and secondary data. The data is collected by using questionnaire which is measured by Likert scale. The population of…
Disclosure of risk management is a disclosure of the risks that have been managed by the company or disclosure of how the company will control risks related to the future. The purpose of this study was to determine the effect of corporate governance such as managerial ownership, institutional ownership, independent commissioners, audit committees and risk management committees on risk mana…
ABSTRACT This study aims to examine the effect of the Sharia Supervision Board, Audit Committee, Managerial Ownership and Constitutional Ownership on Islamic Social Reporting (ISR) in 2015-2019. The population in this study were all Islamic commercial banks in Indonesia amounting to 14 units of Islamic commercial banks based on data from the Financial Services Authority (OJK). The sampling tec…
This study aims to determine and analyze the effect of goodwill and intellectual capital on the market value and financial performance of companies listed on the Indonesia Stock Exchange in 2017-2019. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The sample selection method was carried out by purposive sampling, namely the method …