ABSTRACT This study aims to empirically analyze the effect of earnings management, inventory intensity, independent commissioners, and company size on tax avoidance. This research is quantitative research. The data source used is secondary data obtained from the company's annual report and supporting sources. The population used in this study are basic materials companies listed on the IDX in …
ABSTRACT This research aims to determine the effectfinancial expertise audit committee, audit committee meeting size, and audit committee independence of audit delay with cost of debt as moderation. This research was conducted on mining companies listed on the IDX in 2016-2021. Sampling technique using method purposive sampling, the data collection used is documentation. The sample in this res…
ABSTRACT This study examines the effect of tax fairness, taxation system, tax rates and tax sanctions on tax evasion. The population of this study is Individual Taxpayers registered at the Tax Service Office Pratama Pekanabaru. The sampling technique used convenience sampling. The number of samples used in this study was 400 respondents. Data collection used a questionnaire, and the result…
ABSTRACT This research aims to determine the influence of Dividend Payout Ratio (DPR), Price to Book Value (PBV) and Earning Per Share (EPS) on stock returns. This research uses a quantitative method using secondary data in the form of financial reports of companies listed on the Indonesia Stock Exchange. The number of samples used was 57 companies listed on the Indonesia Stock Exchange fo…
ABSTRACT This study aims to examine the impact of corporate culture and CEO turnover on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange during the period 2019-2022. Corporate culture plays a crucial role in shaping the strategic direction of a company, which ultimately affects its performance, while CEO turnover can influence organizational stability…
ABSTRACT This study aims to examine the influence of whistleblowing, forensic accounting, professional skepticism, and investigative audit on fraud detection at the BPK and BPKP Representative Offices of Riau Province. The method used in this study is a quantitative approach with primary sources in the form of questionnaires given to respondents. The population in this study were auditors …
ABSTRACT This study aims to determine the effect of Profitability, Capital Intensity, Leverage, and Inventory Intensity on the Effective Tax Rate (Empirical Study on Energy and Basic Materials Sector Companies listed on the Indonesia Stock Exchange in 2020-2023). The population in this study were all Energy and Basic Materials sector companies listed on the Indonesia Stock Exchange in 2020-20…
ABSTRACT This research aims to test and analyze influence variable enterprise risk management (ERM), sustainability report, and dividend policy on firm value in the financial and banking sector listed on the Indonesia Stock Exchange. The population in this study was 104 companies sector finance and banking listed on the Indonesia Stock Exchange for the 2021-2023 period. Sample study chosen…
ABSTACT Audit report lag is one of the indicators of the efficiency of a company's financial reporting. The faster the report is delivered, the more useful and predictive it is for internal and external users. This study aims to test and analyze the effect of independent commissioners, leverage, company size, and auditor industry specialization on audit report lag. The population in this s…
ABSTRACT This study aims to analyze the factors that influence the use of accounting information. The sampling method used in this study is the Slovin method, which is a sampling technique based on the needs of the population selected to become sample members. The population in this study were all MSMEs in Pekanbaru City. The data used in the study were 141 questionnaires. Data processing was …
ABSTRACK This study aims to determine the effect of the Whistleblowing System, Audit Committee, and Internal Audit on Fraud Disclosure (a case study on Banking Companies Listed on the Indonesia Stock Exchange for the 2021–2023 period). The analysis used in this research includes classical assumption testing and multiple linear regression. The sampling method used is purposive sampling, w…
ABSTRACT This study aims to examine the effect of Transfer Pricing, Capital Intensity, and Firm Size on Tax Avoidance (An Empirical Study on Mining Sector Companies Listed on the Indonesia Stock Exchange for the Period 2021–2023). The population in this study consists of mining sector companies listed on the Indonesia Stock Exchange during the 2021–2023 period. The sampling technique u…
ABSTRACT Tax avoidance is a crucial issue in the world of taxation because it has a direct impact on state revenues. Tax avoidance is carried out by companies to minimize the tax burden through strategies that are still within legal limits, but often conflict with the effectiveness of fiscal compliance. This study aims to determine the effect of profitability, leverage, capital intensity, …
ABSTRACT This study aims to analyze the influence of human resource (HR) competence, budget target clarity, and regulatory compliance on the implementation of the Government Agency Performance Accountability System (SAKIP), with organizational commitment as a moderating variable. The study was conducted on Regional Government Organizations (OPD) in Pekanbaru City using a quantitative appro…
ABSTRACT This study aims to determine the influence of political connections and executive compensation on audit fees on Healthcare and Basic Material sector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. This research is a quantitative study that uses secondary data, sourced from annual reports and financial reports disclosed on Indonesia Stock Exchange and the comp…
ABSTRACT This study aims to examine the effect of family ownership, audit committee and directors' reputation capital on auditor choice. The population of this study is industrial sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023. This research is a quantitative study that uses secondary data, which is sourced from annual reports and financial reports a…
ABSTRACT Firm performance is the condition of a company during a certain period due to the company's operational activities. Stakeholders tend to support good firm performance, because it can provide opportunities for companies to offer better products or services and have more competitive and superior prices. This study aims to analyze the effect of ownership structure consisting of insti…
ABSTRACT This study aims to determine the influence of good corporate governance, board interlock, and woman board on firm performance in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. This research is a quantitative study that uses secondary data, sourced from annual reports and firm reports disclosed on Indonesia Stock Exchange and th…
ABSTRACT This study aims to analyze the influence of Internal Control System, Presentation of Financial Reports, Accessibility, and Human Resource Competence on Accountability of Regional Financial Management in Regional Apparatus Organizations (OPD) in Pekanbaru City. The research method used is quantitative with data collection through questionnaires. The research sample consisted of 99…
ABSTRACT This study aims to examine the effect of Human Resources Competence, Innovation, Digital Marketing, and Organizational Commitment on MSME Performance in Pekanbaru City. The research method used is a quantitative research method, with a data collection method in the form of a questionnaire. The population in this study was MSME in Pekanbaru City totaling 26,684 respondents. The sample …