"Pengaruh Profitability, Liquidity, Leverage Dan Komisaris Independen Terhada…

ABSTRACT This research aims to empirically test the influence of Profitability, Liquidity, Leverage, and Independent Commissioners on the Effective Tax Rate (ETR)(Empirical Study of Consumer Cyclicals Companies Listed on the Indonesian Stock Exchange in 2020-2022). The population in this study includes all Consumer Cyclicals companies listed on the Indonesian Stock Exchange in 2020-2022, na…

"Pengaruh Kompetensi, Independensi, Pengalaman Auditor, Dan Pelatihan Auditor…

ABSTRACT Abstract : This study aims to determine the effect of Competence, Independence, Auditor experience, and Auditor Training. The population in this study were all internal auditors at the Inpectorate of Riau Province. The data used in this study are primary data, using a questionnaire as a data collection tool, the method used is census sampling, which makes all members of the popula…

"Determinan Sistem Akuntabilitas Kinerja Instansi Pemerintah Dengan Sistem Pe…

ABSTRACT This study aims to test the determinants of the performance accountability system of government agencies with the internal control system as a moderation variable: A study on the Siak district OPD with several influencing factors, namely accounting control, budget participation, clarity of budget targets and compliance with laws and regulations towards the performance accountability s…

"Pengaruh Dewan Komisaris Independen, Konservatisme Akuntansi, Perencanaan Pa…

ABSTRACT This research aims to empirically test and prove the influence of an independent board of commissioners, accounting conservatism, tax planning, sales growth and company size on earnings management in manufacturing companies listed on the Indonesia Stock Exchange. The population of this research is manufacturing companies listed on the IDX for the 2020-2022 period with a total sample…

"Pengaruh Transparansi, Kompetensi Aparatur, Partisipasi Masyarakat, Komitmen…

Abstract Process accountability in managing village funds is the willingness of village fund managers to accept responsibility for what is assigned to them efficiently, effectively, fairly, and implemented transparently by involving the community. This research aims to determine the influence of transparency, human resource competency, community participation, organizational commitment and u…

"Pengaruh Kompetensi Sumber Daya Manusia, Pengelolaan Keuangan Daerah, Pemanf…

ABSTRACT This research aims to analyze the factors affecting the quality of local government financial reporting consisting of the Human Resources Competence, the financial management of the local government, the use of information technology and the application of internal control system. The population in this study is the entire OPD city of Pekanbaru. The samples in this study were 43 OPD o…

"Pengaruh Kompetensi Sumber Daya Manusia, Strategi Pemasaran, Penerapan E-Com…

ABSTRACT This research was motivated by an increase from the previous year but was based on the development of weak human resources that had an impact on the development of MSME performance. This study aims to test and prove the influence of Human Resource Competence, Marketing Strategy, E-commerce Implementation, Financial Knowledge and Financial Inclusion on MSME Performance in Meranti Isl…

"Pengaruh Return On Asset, Leverage, Deffered Tax Expense Terhadap Penghindar…

ABSTRACT This research aims to examine the effect of return on assets, leverage, deferred tax expense, on tax avoidance which company size as a control variable. The population in this research is raw materials sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sampling technique in this research used a purposive sampling technique and a sample of 35 compa…

Analisis Behavior Intention Dan Use Behavior Si Apik Pada Umkm Di Pekanbaru B…

ABSTRACT This study aims to test and analyze the effect of performance expectancy, effort expectancy, social influence, and facilitating conditions on behavior intention to use SI APIK and its impact on use behavior. The population in this study were owners or managers of Micro, Small and Medium Enterprises (MSMEs) in Pekanbaru City. The sample in this study were 400 MSMEs owners or mana…

"Pengaruh Orientasi Kewirausahaan Sosial Dan Kemampuan Manajerial Terhadap Ki…

ABSTRACT To maintain economic growth level, Sustainable Development Goals have become the main goal of many developing countries, including Indonesia. Social entrepreneurship is recognized as an economic entity with great potential to address economic and environmental problems. However, usaha sosial management in Indonesia is still not effective, including in Riau Province. This problem is …

"Pengaruh Governance, Risk & Compliance (Grc), Firm Size Dan Intellectual Cap…

ABSTRACT This study aims to examine the influence of Governance, Risk & Compliance (GRC), Firm Size, and Intellectual Capital on Financial Performance. The population of this study consists of companies that received the Top GRC Awards for the years 2021-2023. Purposive sampling method was used to determine the sample. The sample comprised 20 companies with a three-year observation period, res…

"Pengaruh Capital Intensity Ratio, Fasilitas Perpajakan, Dan Beban Pajak Tang…

THE INFLUENCE OF CAPITAL INTENSITY RATIO, TAX FACILITIES AND DEFERRED TAX EXPENSE ON TAX AVOIDANCE (Empirical Study of Manufacturing Companies in the Food and Beverage Industry Sub-Sector and Chemical, Pharmaceutical, and Traditional Medicine Industry Sub-Sectors Listed on the IDX in 2018-2021) By Rivaldo Febrian ABSTRACT This research aims to analyze: (1) the effect of capital intensity rat…

"Pengaruh Sifat Machiavellian, Time Budget Pressure, Komitmen Profesional Dan…

This study aims to examine and re-analyze (1) the effect of Machiavellian nature on dysfunctional auditors, (2) the effect of time budget pressure on dysfunctional auditors, (3) the effect of professional commitment on dysfunctional auditors, and (4) the effect of job stress on dysfunctional auditors. . The population of this research is all public accounting firms (KAP) in Pekanbaru area as ma…

"PENGARUH THIN CAPITALZATION, KONSERVATISME AKUNTANSI, INTENSITAS MODAL DAN P…

ABSTRACT The Effect Of Thin Capitalization, Accounting Conservatism, Capital Intensity And Sales Growth On Tax Avoidance (Empirical Study Of Consumer Non Cyclicals Companies Listed On The Indonesia Stock Exchange 2020-2022). The population in this study includes all Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange for 2020-2022, namely 87 companies. The sample in this r…

"AKSELERASI DIGITAL DALAM AUDIT: PEMBERLAKUAN REMOTE AUDIT SEBAGAI PARADIGMA …

ABSTRACT This research aims to examine the influence of the level of digital technology adoption, virtual communication capabilities and auditor training on the sustainability of remote audits. The population in this research is Junior Auditors, Partners, Managers, Supervisors and Seniors who are in Public Accounting Firms affiliated with Foreign Public Accounting Firms. The sampling t…

Perjalanan Akutansi Aset Tetap pada Pemerintah Daerah di Indonesia dan Capita…

Edisi

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ISBN/ISSN

24603937

Deskripsi Fisik

90 hlm.; 30 cm

Judul Seri

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No. Panggil

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