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…
ABSTRACT This study aims to determine the effect of the components of intellectual capital (VACA, VAHU, STVA and VAIC) on financial performance and competitive advantage. This study also examines whether competitive advantage plays a role in mediating the effect of the components of intellectual capital (VACA, VAHU, STVA and VAIC) on financial performance. The population of this research i…
ABSTRACT This study aims to analyze and provide empirical evidence regarding the influence of the characteristics of the Chief Executive Officer (CEO) on earnings management. Where, the characteristics of the CEO included in this study were CEO gender, CEO turnover, CEO age and CEO tenure. To detect earnings management in this study, the detection of the modified Jones model is used. The p…
ABSTRACT This study was aimed to examine the influence of government apparatus competency, accounting control, adherence to rule of law, and budgetary participation on performance accountability of government entity. sample of this study is regional apparatus organization of Pekanbaru City. The sampling method is used purposive sampling methode with total 99 respondents and the population …
ABSTRACT This study aims to empirically investigate whether independent variables on the dependent variable, namely profitability, leverage, capital intensity ratio, and independent commissioners, affect tax management. In this study, tax management used to measured by effective tax rates. The population of this study conducted manufacturing companies listed on the Indonesia Stock Exchange…
ABSTRACT This study aims to determine the effect of independence, careers and grading, objectivity and audit experience on the effectiveness of internal audit. This research uses purposive sampling method. The data used in this study are primary data, with a questionnaire as an instrument. For distributing the questionnaire, it was carried out by using an online method that was sent in the…
ABSTRACT This study aims to determine and analyze (1) the diffrences among Altman ZScore, Springate, and Zmijewski models to predict bankruptcy, (2) the most accurate model to predict bankruptcy in State-owned Companies listed on the Indonesia Stock Exchange (IDX). The research method uses is a quantitative research method with secondary data in the form of financial reports during 2014-20…
ABSTRACT This study aims to determine and analyze the effect of biological asset intensity, company size, type of KAP and profitability on the disclosure of biological assets of the plantation companies listed on the Indonesia Stock Exchange and Malaysia Stockbiz 2016-2018. The method used in this study is the method of documentation observation of the sample determined using purposive sa…
The purpose of this research is to analyse the effect of environmental cost and corporate social responsibility (CSR) disclosure on financial performance with environmental performance as a mediated (empirical study on companies listed on Indonesia Stock Exchange which following PROPER year 2016-2018)". This research is a quantitative study using secondary data observed from the company's …
ABSTRACT This study aims to examine the effect of Accounting Conservatism, Capital Intensity, Inventory Intensity and Fixed Assets Intensity on Tax Avoidance of the manufacturing companies listed on Indonesia Stock Exchange in 2016-2018. The data collection of this research was done by using purposive sampling method using 56 samples after outlier out of 179 researched companies. Data anal…
ABSTRACT This study aimed to examine and analyze the effect of GCG, leverage and audit quality on earnings management using discretionary revenue and real earnings management method. The data used in this study are secondary data in the form of companies annual report. Population used in this study are all non financial SOE companies listed in the Indonesia Stock Exchange during the period…