ABSTRACT This study aims to determine the effect of human resource quality, organizational commitment, facilities and infrastructure and leadership style on the readiness of local governments in implementing PP number 12 of 2019. This research is a quantitative study where the data used in this study are primary data. The population in this study were all regional apparatus organizations i…
ABSTRACT This study aims to determine the effect of accounting information systems, financial literacy and human resources competencies on the performance of micro, small and medium enterprises with environmental uncertainty as a moderating variable. The data used in this study are primary data, with a questionnaire as an instrument. The method used for sample selection was purposive sampl…
The purpose of this study was to examine and analyze the influence of clarity of budget objectives, reporting systems, and intern control systems on AKIP with organizational commitment as moderating. The population in this study were all regional apparatus organizations (OPD) in Pekanbaru City Government agencies, totaling 45 OPDs. Sampling in this study using purposive sampling method The numb…
The purpose of this study was to examine and analyze the factors that influence the Acceptance of Under Reporting of Time by auditors at public accounting firms in Pekanbaru, Padang and Jambi. The population in this study were auditors who worked in public accounting firms in Pekanbaru, Padang and Jambi with a sample of 18 KAPs. Sampling in this study using survey method. Data analysis to test …
ABSTRACT This study aims to determine the effect of domestic institution ownership, foreign institution ownership, company size, and the reputation of external auditors on risk management disclosure in banking companies listed on the Indonesia Stock Exchange in 2014-2018. The number of samples of this study were 12 companies with a purposive sampling method. This study uses secondary data …
The purpose of this study was to analyze the effect of budget planning, budget execution, quality of human resources, administration, and procurement documents on delays in budget absorption moderated by organizational commitment. The population in this study was OPD in Indragiri Hulu Regency which consisted of 33 agencies. The sample in this study amounted to 33, while the respondents wh…
The aim of this study was to analyzed factors affect on firm value. The factors affect on firm value such as investment decision, asset structure, bussiness risk and non debt tax shield. The population in this study are all companies doing IPO during the years 2015-2019 an total of 139 companies. This study uses secondary data in the form of publication of financial statements. Methods of data …
This study aims to determine and analyze the effect of Corporate Social Responsibility (CSR) on firm performance with earnings management as a moderating variable. This study uses quantitative methods using statistical analysis through multiple regression approaches, which is an analysis that measures the influence between variables involving more than one independent variable on the dependent …
This study aims to prove and analyze the effect of Green Corporate Social Responsibility (CSR) on firm value and the effect of the audit committee as a moderating variable. Firm value is the actual value per share that will be received if the company's assets are sold at the share price. Green CSR is the company's commitment to be responsible for the environment and the preservation of the envi…
Auditor switching is a change of auditors or Public Accounting Firm (PAF) conducted by the company. This study aims to examine and analyze the effect of growth, leverage, restatement, and size of KAP on auditor switching. The population in this study were 179 manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The sample in this study amounted to 74 companie…
ABSTRACT Tax avoidance is a technique used by companies to minimize the tax burden borne without violating applicable laws. The research aims to discover the influence of leverage, corporate sosial responbility, company size, and profitability toward tax avoidance. In this study tax avoidance is proxied by Book Tax Gap (BTG), leverage uses the proxy Debt to Equity Ratio, corporate social …
This study aims to analyze and test the effect of human resources, infrastructure availability, leadership commitment and leadership role models on SPIP Maturity at Pemerintah Daerah Provinsi Riau. To find out and analyze the influence of human resources, the availability of infrastructure, the commitment of leaders and exemplary leadership to the quality of SAKIP on Pemerintah Daerah Provinsi …
This research aims to analyze the effect of fraud hexagon model consisting of stimulus, opportunity, rationalization, capability, ego and collusion on fraudulent financial reporting in manufacturing sector companies listed on the Indonesia Stock Exchange (BEI) 2017-2019. The hexagon fraud model is development of the pentagon fraud theory whose research is still very limited. So it is hoped that…
The purpose of this study was to determine the effect of government complexity, the level of community welfare, local revenue, general allocation funds and the ratio of independence to transparency. Regional financial information through the website which is divided into two proxies, namely openness and accessibility of regional financial information through the website. The sample in this stud…
This study aims to determine the factors that influence stock prices and dividend policy in Islamic index companies. The population in this study were 435 syariah index companies listed on the Indonesia Stock Exchange (BEI) for the period 2017-2019. The sampling technique used method purposive sampling with the technique Systematic sampling, the researcher determined a sample of companies, name…
This study aims to determine and analyze the effect of inflation and the rupiah exchange rate on VAT revenues. This study uses quantitative methods using statistical analysis through multiple regression approaches, which is an analysis that measures the influence between variables involving more than one independent variable on the dependent variable. Data analysis was performed with the help o…
This research aims to analyze the influence of competency,use of information technology, compensation and organizational commitment as a moderating variable and its impact on Account Representative performance. The proposed hypothesis: Competency has a significant effect on Account Representative performance, use of technology information has a significant influence on Account Representativeper…
In carrying out managerial activities, managers are required to be able to carry out their duties effectively and efficiently in achieving company goals. It is not easy for managers to carry out their duties considering the many factors that influence managerial performance. This research aimed to examine the effect of performance measurement systems on managerial performance on bank interprise…
statementsThe population in this study are manufacturing companies listed on the Stock Exchange in 2018-2019. The sample of this research is using purposive sampling. This study applies the Beneish-M score method and data we are collected using a data from Financial Report 135 Sample. Based on the results of the study, the results are (1) Financial Stability has a significant effect on financia…
Regional financial management accountability is an obligation to provide reports to other parties on what they did or did not do. Accountability also concerns accountability to all interested parties. Accountability for regional financial management is a term that is applied to measure whether public funds have been used appropriately for the purpose, namely that public funds have been determin…