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 …
ABSTRACT This study aims to analyze the influence of Capital (X1), Education Level, and Financial Technology (X3) on MSME Income (Y) in Pekanbaru City. The population in this study is MSMEs in Pekanbaru. In this study, a sample of 124 respondents was obtained by purposive sampling method. This study uses primary data obtained from the distribution of questionnaires distributed to MSME owners i…
ABSTRACT This research investigates the influence of corporate governance, corporate social responsibility, and intellectual capital on financial performance. The study targets energy companies listed on the Indonesia Stock Exchange between 2021 and 2023. A purposive sampling method was applied, resulting in a selection of 54 companies. Data were analyzed using multiple linear regression. The …
ABSTRACT This research aims to determine the influence of Whistleblowing System, Internal Control System and Organizational Culture on Fraud Prevention. The population in this study is the Regional Apparatus Organizations of the Pekanbaru City Government with a total of 47 Regional Apparatus Organizations. The sampling technique in this research uses purposive sampling technique. This research…
ABSTRACT This study aims to analyze hydrometric parameters in the Air Hitam River by comparing two commonly used measurement methods: the float method and the current meter method. Both methods are employed to measure flow discharge and water velocity along the river, which exhibits variations in flow due to natural factors and human activities. The float method tracks the time taken by a floa…
ABSTRACT This research analyzes water discharge with variations in flow velocity measurements at Sail River, Bukit Raya District, Pekanbaru City. Water discharge is a crucial parameter in hydrology, playing a significant role in water resource management, flood mitigation, and infrastructure planning. The study aims to determine the water discharge value based on flow velocity measurement meth…
ABSTRACT The Tangkerang River in Pekanbaru City frequently experiences flooding due to high rainfall that exceeds the river’s capacity. This study aims to design a retention pond (embung) as an alternative flood control measure to reduce the peak discharge of the river flow. Hydrological analysis was conducted using the Nakayasu Synthetic Unit Hydrograph (HSS) method with rainfall data f…
ABSTRACT The construction sector is one of the sectors with the highest work accident rates in Indonesia. To reduce the number of work accidents, the government issued Minister of PUPR Regulation No. 10 of 2021 concerning the Construction Safety Management System (SMKK). This study aims to analyze the implementation of SMKK in the Brain and Heart Hospital construction project in Pekanbaru…
ABSTRACT The CWR-01 AKSI ADB UNRI Physical Construction Project, specifically the Health Studies Complex Lecture Building, recorded a progress of 70,381% by the end of October 2023. However, according to the initial plan, the project should have reached 100%, resulting in a deviation of 29,618%. Therefore, it is necessary to identify the risks associated with the delay. This study aims to iden…