This research aims to find empirical evidence of the influence of goodcorporategovernance mechanisms in this case managerial ownership, institutional ownership, independent board commissioner and audit committee to the value of firms with earnings management as a mediation variable.This research was conducted on 34 manufacturing companies listed in the Indonesian stock exchanges in 2010 – 201…
This research aims to compare the financial performance of Sharia Bank with Conventional Bank in Indonesia in period 2011-2015 using Economic Value Added (EVA) method. The type of data used is secondary data taken from the respective banking directories and the Financial Services Authority website (OJK). The selected bank criteria for sample in this study are Sharia Commercial Bank which has be…
This research was conducted with the aim to know the influence of Time Budget Pressure, Competence, Independence, and Integrity to Kualias Audit. Then to find out if Emotional Intelligence can moderate the relationship between Time Budget Pressure, Competence, Independence, and Integrity to Quality. This research was conducted at Public Accountant Office Pekanbaru and Padang with 45 respondent…
This study aims to find empirical evidence of the Effect of Morality and Compensation on Fraudulent Accounting Trends in the Organization of Regional Devices Riau Province Government. The research was conducted at Riau Province Government Organization with the sample of 129 respondents spread over 45 units organization. Sampling using purposive sampling technique, and data retrieval technique …
Performance-based budgeting aims to streamline, streamline and economize local revenue and expenditure budgets in budgeting. Most government organizations have not been able to implement and implement a performance-based budget and the optimal use of regional financial information systems, both provincial and district governments become the problem every year is no exception to the Government o…
The study aims to test scientifically about the influence of organizational culture, top management support, training and education of information technology application and its effect on hospital performance. Subjects in this study were directors, IT managers, financial managers, and other hospital management of 74 respondents. The data of this study were collected using several questionnaires…
This study aims to analyze the effect of managerial ownership, independent commissioners, audit committees, and company size on the integrity of financial statements in mining companies listed on the Indonesian stock exchange in 2015-2018. This research uses secondary data which is an annual report that can be accessed from the Indonesia Stock Exchange website www.idx.co.id. The population in t…
This study aims to examine the effect of leverage, liquidity, profitability and company size on tax aggressiveness.The research method used in this research is descriptive method. The study population is manufacturing companies listed on the Indonesia Stock Exchange for the period of 2016-2018. Samples from the study were 237 companies selected using the purposive sampling method. The analytica…
This study aims to examine the effect of earnings management on tax aggressiveness with family ownership and institutional ownership as a moderating variable in various industry companies listed in the Indonesia Stock Exchange in 2014-2017. The population is various industry companies listed in the Indonesia Stock Exchange in 2014-2017. Based on the purposive sampling method, 10 companies were …
This research to analyze the effect of leverage, sales growth, Company size, manajerial ownership and fiscal loss compensation on tax avoidance. The data used in this research is secondary data. The population in this study are manufacture companies listed on the Indonesia Stock Exchange in period 2014-2018. Sampling research is obtained by using purposive sampling method and produce sample 21 …
This study aimed to analyze the effect caused by the variable work environment, role conflict, and job satisfaction on accounting staff turnover intention. This study used purposive sampling with 78 samples. Data collection techniques in this study is in the form of a questionnaire, while data analysis technique used is multiple regression analysis were processed with SPSS 20.From the results o…
This research to analyze the effect of capital structure, investment decision, dividend policy, and company size on company value. The data used in this research is secondary data. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in period 2015-2018. Sampling research is obtained by using purposive sampling method and produce sample 25 companies in…
This study aims to examine: 1) The Effect of Tax Examination on the Compliance of Corporate Taxpayers, 2) The Effect of Modernization of the Tax Administration System on the Compliance of Corporate Taxpayers, 3) Tax Sanctions on the Compliance of Corporate Taxpayers, 4) Effect of Examination, Modernization of Tax Administration Systems and Tax Sanctions Against Corporate Taxpayer Compliance. Th…
This study aims to look for the effect of independence, competence, audit experience and auditor professionalism on audit quality with time budget pressure as moderated variable. The population in this research were senior auditors at the Public Accounting Firm in Batam, Padang and Pekanbaru in 2019. Sample selection method with stratified random sampling. Data collected by questionnaires distr…
This study aimed to analyze the effect caused by the variable taxpayer awareness, understanding of taxpayer, tax socialization, and tax penalties on tax compliance. This study used purposive sampling with 93 samples obtained from the calculation formula slovin. Data collection techniques in this study is in the form of questionnaires, while data analysis technique used is multiple regression an…
This research aims to examine: (1) the effect of character on Non-Performing Loan, (2) the effect of economic conditions on Non-performing Loan, (3) the effect of capacity on Non-Performing Loan, (4) the effect of collateral on Non-Performing Loan, (5) the effect of interest rates on Non-Performing Loan in the Village Economy Business Savings and Loans (UED-SP) at Bangkinang Sub-district, Kamp…
This study aims to determine the effect of liquidity and company size on tax aggressiveness and its implications on corporate social responsibility. The data used in this study is secondary data. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange in period 2016-2018. Sampling research is obtained by using purposive sampling method and produce sam…
The purpose of this research is to examine the influence of Competence and Independence to Audit Quality with Spiritual Quotient as a Moderating Variable. This research was conducted to auditors at audit firm in Pekanbaru, Padang and Batam. The population in this research are all auditors who work at audit firm in Pekanbaru, Padang and Batam. The sampling method that used in this research is pu…
This study aims to know and analyze about the influence of managerial ownership, institutional ownership, debt policy on firm value moderation dividend policy at companies listed on the Indonesia Stock Exchange 2015-2017. The sampling technique used purposive sampling method. The sample of this study amounted to 228 sample. This research data uses secondary data obtained from the IDX website an…
This study aims to examine and analyze the factors that cause bad credit. The dependent variable used is bad credit and the independent variable used is character, economic conditions, capacity, guarantee and supervision. The population in this study were all customers who experienced bad credit at UED-SP in Mandau District, Bengkalis Regency, totaling 2,557 customers. The number of samples is …