This study aims to obtain empirical evidence about the effect of capital intensity ratio, size, profitability, and capital structure on Effective Tax Rate (ETR) in mining companies in Indonesia. Independent variables used in this study is capital intensity ratio, size, profitability and capital structure. Dependent variable used in this study is Effective Tax Rate (ETR), in observation fro…
This study aims to determine the effect of love of money on ethical perceptions of accounting students on tax avoidance ethics, the effect of the taxation system on ethical perceptions of accounting students on tax avoidance ethics, the effect of tax justice on ethical perceptions of accounting students on tax avoidance ethics, about the effect of trust in government on ethical perceptions …
ABSTRACT This study aims to examine and analyze empirically on how the influence of audit opinion, company size, management change, audit fees and audit tenure on auditor switching. The population used in this study were banking companies listed on the Indonesia Stock Exchange in 2015-2019. The sample used was 27 banking companies selected using the purposive sampling method. The data ana…
This study aims to analyze and provide empirical evidence regarding the influence of auditor industry specialization, leverage, company sizes and corporate social responsibility on integrity of financial statements. To detect the level of integrity of financial statements in this study were using measurement proxy such as the level of corporate accounting conservatism. The population in th…
This study aims to determine the effect of book tax differences, cash flows, and sales volatility on earnings persistence with accrual earnings as moderating variables in consumer goods industry companies listed on The Indonesia Stock Exchange year 2017-2019. The population used is consumer goods industry companies listed on the BEI in 2017 until 2019 which amounted to 50 companies. The me…
ABSTRACT This study aims to find empirical evidence related to the effect of taxation esystem on corporate taxpayer compliance and the effect of moderation understanding of tax regulations and tax sanctions on corporate taxpayer compliance. The population of this study is corporate taxpayers registered at Pratama Tax Office Bangkinang, amounting to 9,178 corporate taxpayers. The sample of…
ABSTRACT Fraud is a case that often occurs in various organizations. The purpose of this study was to examine and analyze organizational factors, namely leadership style and organizational culture as well as individual factors of organizational commitment and religiosity against fraud committed by the State Civil Apparatus (ASN). The population in this study is the State Civil Apparatus (A…
This study aims to determine and examine the factors that affect the Quality of Local Government Financial Reports. The factors tested in this study were the application of government accounting standards, human resource competencies, internal control systems, and work experience. The source of data used in this study is primary data and data collection is carried out directly using a quest…
This study aims to examine the effect of village autonomy, village apparatus competence, community participation, transparency, internal control systems, and village government accounting systems on the financial management of village funds in Rangsang Barat District. The independent variables in the study consisted of village autonomy, village apparatus competence, community participation,…
This study aims to see how local government financial management, especially the management of unexpected spending in the face of the COVID-19 pandemic. The method used in this research is a qualitative method with a type of case study. Data collection techniques using interview techniques, observation and documentation. To ensure the validity of the data, triangulation was carried out, nam…
This study aims to analyze the influence of human resource competence, organizational commitment, information technology, availability of infrastructure and the availability of incentives on the preparation for the implementation of PP number 12 of 2019 in Pekanbaru City. The population in this study were all Regional Apparatus Organizations in Pekanbaru City, amounting to 45 OPD. The sampl…
This study aims to determine the effect of experience, self efficacy, time budget pressure and independence on Audit Judgment. This research was conducted based on the findings of problems related to audit judgment. This research is a qualitative research where the data used in this study is primary data. The population in this study is Public Accounting Firms in Pekanbaru, Medan and Batam…
This research aims to determine the influence of organizational culture and organizational commitment to the success of accounting information systems and organizational performance. This research was conducted based on the findings of problems related to the success of accounting information systems and organizational performance. The population of this study is OPD (Regional Apparatus Org…
ABSTRACT This study aims to test and analyze the influence of Financial Distress, Audit Tenure, and Auditor Specialization on Audit Report Lag. The population of this research is Trading, Services, and Investment Companies on the Indonesia Stock Exchange in 2017-2019 as many as 166 Companies. The samples used in this study were as many as 53 companies. Sampling techniques are performed us…
ABSTRACT This study aims to analyze the influence of social capital and leadership on the performance of BUMDes with innovation capabilities as a mediator. This research will be conducted at BUMDes in Kampar Regency. The population in this study is BUMDes located in Kampar Regency, namely a number of 216 BUMDes spread across various districts. The sampling technique used in this research i…
ABSTRACT This research is the result of an empirical study that shows the facts in explaining the nature that occurs in the object under study through statistical principles. The purpose of this study was to examine and analyze the factors that affect the performance of the BLUD puskesmas in Pekanbaru city such as the quality of human resources and internal control with accountability as a…
This research aims to examine and to analyse the effect of implementation of financial accounting system, financial report accessibility, implementation of internal control and good governance implementation to regional financial management accountability. This research was conducted at all OPD of Siak Regency. This research is a quantitative research. The population of this research is 28 …
This research aims to find out that Audit Fees, Audit Tenure, and Company Size influence Audit Quality. This research uses a quantitative approach using secondary data contained in the company's Annual Report. The population in this study is transportation companies listed on the Indonesia Stock Exchange in 2016-2019. 68 sample companies was obtained through the purposive sampling method. …
This study aims to determine the effect of financial technology, innovation, and business strategy on business performance of SME’s in Pekanbaru. The sample of this study was determined using a purposive sampling method, the results that 81 SME’s was respondents in this study. This analytical techniques used in this study is descriptive statistic test, classic assumption test, multiple …
Abstract: This study aims to determine and test the factors that affect the performance of the Government's Internal Auditor. The factors tested in this study were Locus Of Control, Leadership Style, Organizational Culture and Understanding of Good Governance. The data source used in this research is primary data and data collection is done directly using a questionnaire which is measured …