Pengaruh Orientasi Kewirausahaan Dan Modal Sosial Terhadap Kinerja Umkm Denga…

ABSTRACT This study aims to determine and examine the effect of entrepreneurial orientation and social capital on MSME performance with sustainable competitive advantage as mediation. The population of this research is tourism MSMEs in Kampar Regency, Riau Province. The sampling technique used was purposive sampling. Data were collected through questionnaires with a total of 133 respondents wh…

Pendekatan Fraud Heptagon Theory Dalam Mendeteksi Kecurangan Pelaporan Keuang…

ABSTRACT This study aims to analyze the effect of the fraud heptagon theory model; pressure, opportunity, rationalization, ability, ego, ignorance, and greed on fraudulent financial reporting using the F-Score model measurement in State-Owned Enterprises (BUMN) registered and listed on the Indonesia Stock Exchange (IDX) in 2020-2023. The method used in this study is a quantitative approach wit…

Pengaruh Managerial Entrenchment, Ceo Overconfidence, Dan Accrual Earning Man…

ABSTRACT This study aims to determine empirically the effect of managerial entrenchment, CEO overconfidence, and accrual earning management on corporate sustainability performance in infrastructure companies listed on the Indonesia stock exchange in 2020 to 2022. The population in this study were all infrastructure companies listed on the Indonesia stock exchange in 2020-2022, totaling 69 comp…

Pengaruh Independensi, Akuntabilitas, Skeptisisme Profesional, Dan Sistem Pen…

ABSTRACT This research aims to analyze the influence of independence, accountability, professional skepticism, and quality control systems on audit quality. Audit quality is an important factor in ensuring the reliability of audited financial reports. In this research, the author tested the influence of four independent variables, namely independence, accountability, professional skepticism, a…

Pengaruh Audit Internal, Pengendalian Internal Dan Good Corporate Governance …

ABSTRACT This study aims to see how the influence of internal audit, internal control, and good corporate governance on fraud prevention at Commercial Banks in Pekanbaru City. The population in this study were employees at commercial banks in Pekanbaru City. This research uses quantitative methods. The sampling technique for this research uses purposive sampling, by distributing questionnaires…

Pengaruh Pengalaman Auditor, Kompetensi Auditor, Skeptisme Profesional Dan Te…

ABSTRACT This research aims to determine The Effect of Auditor's Experience, Auditor's Competency, Professional Skepticism and Time Pressure on The Auditor's Ability To Detect Fraud (Empirical Study of Public Accounting Firms in Pekanbaru City). The research method used is a quantitative research method. The population in this study were all auditors at Public Accounting Firms in the Pekanbaru …

Pengaruh Akuntabilitas Dan Transparansi Terhadap Kepatuhan Pelaporan Dana Kam…

SUMMARY Political party campaign fund reports are very important in elections, both to prevent misuse of funds and to maintain political stability. The government has regulated this through Law Number 7 Year 2017 and KPU Regulation Number 18 Year 2023, which requires political parties to record and report campaign funds in an accountable and transparent manner. Accountable reports reflect the …

Praktik Green Banking Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indon…

ABSTRACT This study aims to examine the effect of Corporate Social Responsibility, Profitability, Financing Growth, Liability and Non Performing Loans on Green Banking Practices. The population in this study were banking companies listed on the Indonesia Stock Exchange in 2019 – 2023. The sample selection in this study used the purposive sampling method. The samples selected in this stud…

Efek Moderasi Green Accounting Awarness Pada Pengaruh Environmental Sustainab…

ABSTRACT This study aims to examine the moderating effect of Green Accounting Awareness on the influence of Environmental Sustainability and Educational Sustainability at University on Entrepreneurship for Sustainability. Primary data is used in this quantitative research. The sample of this study consisted of 400 questionnaire data using purposive sampling method. Using Smart PLS version 4.0,…

Pengaruh Solvabilitas, Profitabilitas, Dan Likuiditas Terhadap Audit Report L…

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Pengaruh Time Budget Pressure, Sifat Machiavellian, Kompleksitas Tugas, Dan S…

ABSTRACT This research aims to examine the influence of time budget pressure, Machiavellian nature, task complexity, and work stress on dysfunctional audit behavior. This study was conducted at the Riau Province Representative Financial Audit Agency, by collecting data through questionnaires from auditors who work at that institution. Data analysis was carried out using the multiple linear regr…

The Influence Of Ownership Structure On The Sustainability Reporting Quality …

ABSTRACT This study aims to examine the influence of ownership structure, namely foreign ownership, public ownership, managerial ownership, and institutional ownership on the sustainability reporting quality in Indonesia. The population in this study consists of companies operating in the energy, industrial, consumer non-cyclicals, consumer cyclicals, basic materials, and transportation a…

Pengaruh Sistem Akuntansi Keuangan Daerah, Aksesibilitas Laporan Keuangan, Pe…

ABSTRACT There are many cases of abuse in regional financial management involving irresponsible parties which result in fund leaks and misappropriation. Lack of accountability can undermine public trust in local government. Therefore, in maintaining integrity to ensure accountability in regional financial management, it is important for regional governments to increase accessibility and contro…

Pengaruh Partisipasi Anggaran, Kejelasan Sasaran Anggaran, Dan Komitmen Organ…

Abstract This study aims to examine the influence of budget participation, budget goal clarity, and organizational commitment on budgetary slack. The population in this study consists of Regional Government Organizations (OPD) in Riau Province, totaling 32 organizations. The sampling technique used is purposive sampling. The data used in this study are primary data collected through a ques…

Pelaksanaan Program Pembinaan Wirausaha (P2mw) Umkm Minyak Herbal Rosmini Tah…

ABSTRACT The rising awareness of healthy lifestyles and preferences for natural products has driven the growth of the herbal product industry, including in Indonesia. This study aims to analyze the marketing strategy and competitiveness of Rosmini Herbal Oil, an SME producing herbal oils based on natural ingredients. The methodology employed includes literature review and analysis of inter…

Pengaruh Privasi, Keamanan Dan Kualitas Sumber Daya Manusia Terhadap Pengguna…

ABSTRACT This research aims to determine the influence of privacy, security and quality of human resources on the use of cloud computing among SMEs in Pekanbaru City. The research method used is a quantitative research method. The population in this research are SMEs in the Pekanbaru City area. The sample in this research was 360. Data analysis was carried out using classical assumption te…

Pengaruh Target Keuangan, Tekanan Eksternal, Stabilitas Keuangan, Dan Ketidak…

ABSTRACT This study aims to analyze the Influence of Financial Targets, External Pressure, Financial Stability, and Ineffectiveness of Supervision on Financial Statement Fraud (Empirical Study on Financial Companies Listed on the Indonesia Stock Exchange in 2020-2022). The data used in this study is secondary data. The sample was selected using the purposive sampling method in the annual r…

Pengaruh Thin Capitalization, Inventory Intensity, Dan Transfer Pricing Terha…

ABSTRACK This study aims to determine the influence of thin capitalization, inventory intensity, and transfer pricing on tax aggressiveness. The population in this study is all consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange in 2020-2023. The sample of this study are 31 companies which were studied for 4 years, so the total sample amounted to 124. Sampling us…

Pengaruh Capital Intensity, Inventory Intensity, Dan Pertumbuhan Penjualan Te…

ABSTRACT This research aims to empirically examine the Effect of Capital Intensity, Inventory Intensity, and Sales Growth on Tax Avoidance (An Empirical Study on Energy Companies Listed on the Indonesia Stock Exchange for the Period 2019-2022). The population in this study includes all energy companies listed on the Indonesia Stock Exchange from 2019-2022, totaling 75 companies. The samp…

“Pengaruh Kompleksitas Tugas, Kompetensi, Kecepatan Sistem Informasi, Dan I…

ABSTRACT The study aims to examine the influence of task complexity, competence, information system speed, and incentives on the effectiveness of accounting information system usage. The population in this study consists of accounting information system users in hospitals in Pekanbaru City, with a sample of 18 hospitals in Pekanbaru City selected using a saturated sampling method. The res…