This study aims to find out 1) how the effect of the bonus plan on earnings management, 2) how the effect of debt to equity ratio on earnings management, 3) how the influence of political cost on earnings management on state-owned companies listed on the Indonesia Stock Exchange (BEI) in 2016-2018. The population in this study were 20 state-owned companies listed on the Indonesia Stock Exc…
This research aims to examine the factors that cause Non Performing Loans which consists of 5 variabel such as Interest Rate, Time Period, Supervision, Character, and Collateral. The sample in this study were 90 respondents who experienced Non Performing Loans in the UED-SP Bukit Batu sub-district in the period of 2016-2018 taken using the method of acidental sampling technique. Hypothesis…
This research aims to analyze the effect of capital structure, intellectual capital, and investment decision, of firm value. The population in this research is on property, real estate, and building construction companies which is listed on the Indonesia Stock Exchange (idx) in 2016-2018 consist of 65 companiest. The sample in this research used purposive sampling method so sample total is…
The flypaper effect is a economic phenomenon that suggests that a government grant to a recipient municipality increases the level of local public spending more than an increase in local income of an equivalent size. This study aims to analyze flypaper effect of village income, village fund allocation, and fund allocation on village expenditure of village in Siak Districts. Secondary data …
The purpose of this study was to analyze the influence of transparency, participation, competence, leadership, internal control systems and organizational commitment to the accountability of village financial management in Kuantan Singingi District. The population of this study is all villages in Kuantan Singingi Regency who get their rights and obligations in terms of village finances, amount…
This study aims to determine and analyze the effect of GCG principles on ROE financial performance in manufacturing companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange in 2014-2017. GCG principles consist of Fairness, Transparency, Accountability and Responsibility. While financial performance consists of Return On Equity (ROE), Earning Pe Share (EPS…
Financial statement fraud is a form of fraud conducted by management in the making of financial statements that show drastic increase in receivables, worsening of gross margin, decrease in assets, sales growth, as well as increased accruals. The purpose of this research is to determine the influence of good corporate governance mechanism, independence and quality of auditors and management moti…
Performance is defined as the level of success of someone in carrying out the work. The performance of the village chief is the level of success of the village chief in running the village administration. A good village chief performance will have positive implications for the progress of the village itself This objectives of this research are to analyze and investigate the effect of budget goa…
This research aims to examine and analyze the factors that influence to fraud in the management of village funds in the perspective of hexagon theory in Rokan Hulu Regency in Riau Province. The population in this study were all village officials in Rokan Hulu Regency, Riau Province. using probability sampling method with Simple random sampling technique. The research hypothesis testing was…
This study aims to examine and determine the effect of Islamic compliance, Islamic social responsibility on the performance of Islamic banking with the Maqashid Shariah approach. In addition, this study also aims to examine whether Islamic corporate governance can moderate relationship between each variable, i.e Islamic compliance, Islamic social responsibility to the performance of Islamic…
This study aims to examine and determine the effect of independent commissioners, audit committees and corporate social responsibility on financial performance. In addition, this study also aims to examine whether firm size can moderate the relationship between each variable, namely independent commissioners, audit committees, and corporate social responsibility on financial performance. T…
This study aims to determine the effect of Budget Planning, Human Resources Competence, and Organizational Commitment. on Budget Absorption in Siak Regency regional apparatus organizations.The population of this study were employees in all the regional government offices and organizations in Siak district, which totaled 30 OPD. The total sample of this study was 90 respondents with a sampli…
Penelitian ini bertujuan untuk mengetahui tentang 1) Pengaruh kualitas jenjang pendidikan pimpinan terhadap pelaporan keuangan UMKM 2) Pengaruh kualitas pengetahuan akuntansi terhadap pelaporan keuangan UMKM 3) Pengaruh penerapan implementasi SAK EMKM terhadap pelaporan keuangan UMKM 4) kualitas jenjang pendidikan pimpinan terhadap pelaporan keuangan UMKM yang dimoderasi oleh pelatihan pen…
This study aims to examine and prove (1) the effect of Independence on audit quality, (2) the effect of professionalism on audit quality, (3) the influence of work experience on audit quality, (4) the influence of integrity on audit quality. This research was conducted at the Office of the Financial Supervision and Development Agency of Riau Province. The data used in this study are primary…
This study aims to examine the effect of leverage, the level of financial difficulties, company size, liquidity, and growth opportunities on accounting conservatism. This study uses secondary data in the form of financial statements of service companies in the infrastructure, utilities and transportation sectors listed in the Indonesia Stock Exchange for the period of 2016-2018. The populat…
The aim of this study are examine the effect of financial leverage, firm growth, and financial strength to firm value on coal mining sector in Indonesia stock exchange in year 2016-2018. This study used secondary data with a sample 15 companies listed on stock exchange during the period 2016-2018. Determination of the sample was made by applying purposive sampling method and hypotesis exam…
The purpose of this study is to examine: (1) the effect of profitability on firm value; (2) the effect good corporate governance (GCG) on firm value; (3) the effect of capital structure on firm value; (4) the effectof company growth on firm value. The population of this research is LQ45 companies listed on the Indonesian stock exchange in the 2014-2018 pariod. By using purposive sampling. T…
The purpose of this research is to empirically examine the influence of good corporate governance mechanism on earning management. good corporate governance mechanism measurement uses the board of directors, independent board of commissioners and institutional ownership. This is a quantitative research. The data used in this research are secondary data. The population in this research is m…
The purpose of this study is to investigate the influence of organizational capabilities, entrepreneurship, and transformational leadership on performance of village-owned enterprises. This study conducted a survey involving villageowned enterprises in Siak Regency, Riau Province. 121 questionnaires were distributed to the directors of village-owned enterprises and 89 completed and usable …
This study aims to examine effect of leverage, profitability, firm size and independent commissary on tax avoidance. The population of this research is manufacturing companies registered in Indonesia Stock Exchange for the period 2016- 2018. The sampling method used in this research is purposive sampling method. The data used in this research is secondary data that obtained from company’s…