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…
Performance is the result of work in quality and quantity achieved by an employee in carrying out his duties in accordance with the responsibilities given to him. Improving performance Tax auditors are very important in increasing state revenues through the taxation sector. This study has several objectives, first to analyze the effect of professionalism on the performance of tax auditors. Seco…
This study has several objectives, first to analyze the effect of job satisfaction on the performance of tax auditors, second, analyze the influence of organizational commitment on the performance of tax auditors, third, analyze the effect of competency on tax audit performance, fourth, analyze the influence of emotional intelligence on tax audit , to analyze the effect of job satisfaction, org…
This study has several objectives, first to analyze the effect of job stress, work environment and motivation on the performance of tax auditors. Second, analyze the effect of job stress, work environment on the motivation. Third, to analyze the effect of job stress and work environment on the performance of tax auditors after being mediated by motivation. Motivation is expected to have an infl…
ABSTRACT This research examined the effect of financial target, external pressure, ineffective monitoring, change in auditor, change in director and frequent number of ceo’s picture on fraudulent financial reporting. The samples used in this studied are 34 banking sector company that listed in Indonesia Stock Exchange during the period 2014-2018. The type of data used are secondary data,…
ABSTRACT The purpose of this research was to identify and analyze about (1) The effect of integrity on audit quality, (2) The effect of motivation on audit quality, (3) The effect of objectivity on audit quality, (4) The effect of accountability on audit quality, (5) The effect of work experience on audit quality. Study was conducted at inspectorate of Riau Province, Pekanbaru City and Sia…
ABSTRACT Budget absorption is one measure of the government's performance in moving the wheels of the economy. absorption of the budget is generally absorbed slowly, even its realization often accumulates at the end of the year due to various problems, both from the control, administrative and technical aspects. The purpose of this study was to examine the effect of the government's intern…
ABSTRACT This study aims to examine the effect of good corporate governance and company size on the financial performance of banking and financecompanies listed on the Indonesian stock exchange in 2017-2019. Financial performance is measured by cash flow return on assets (CFROA). While the indicators of good corporate governance use the independent board of commissioners, audit committe, …
One of the ways to identify fraud or corruption that is happening is by obtain information about the fraud from an individual or group of reporters or so called whistleblower. The purpose of this research is to examine empirically the influence of demographic, individual, and organizational factors on whistleblowing intentions. Respondent in this research are ASN (Aparatur Sipil Negara) who wo…
This research are aimed to examine (1) effect of Budget Formulation Policy on Implementation of Performance Based Budgeting, (2) effect of Political Budgeting on Implementation of Performance Based Budgeting, (3) effect of Purpose Orientation on Implementation of Performance Based Budgeting, (4) moderating role of Inspektorat Supervision on the effect of Budget Formulation Policy on Implementat…
The phenomenon that becomes the object of research is the inadequate realization of local taxes in Pekanbaru City which is caused by the poor performance of 4 types of local taxes, namely Advertising Tax, Swallow's Nest Tax, Groundwater Tax; and Non-Metal Mineral and Rock Tax. Referring to the phenomena and preliminary data, it was found that in the upstream period it was suspected that th…