Ditapis dengan
Pengaruh Multinationality, Thin Capitalization Dan Konservatisme Akuntansi Te…
ABSTRACT This study aims to test empirically and analyze the effect of multinationality, thin capitalization and accounting conservatism on tax avoidance with financial distress as a moderating variable. The population in this study are companies in the primary consumer goods sector / consumer non-cyclicals listed on the IDX for the period 2019 - 2023. Sampling in this study using purposiv…
- Edisi
- -
- ISBN/ISSN
- -
- Deskripsi Fisik
- -
- Judul Seri
- -
- No. Panggil
- 2002110171
Pengaruh Stabilitas Keuangan, Target T Keuangan, Tekanan Eksternal, Dan Aroga…
ABSTRACT This study aims to examine the effect of Financial Stability, Financial Targets, External Pressure, dan Arrogance on the potential for financial statement fraud in state-owned enterprises (BUMN) listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023. The dependent variable in this study is the potential for financial statement fraud, measured using the Beneish M-S…
- Edisi
- -
- ISBN/ISSN
- -
- Deskripsi Fisik
- -
- Judul Seri
- -
- No. Panggil
- 2102113214
Pengaruh Dukungan Manajemen Puncak Dan Kompetensi Terhadap Kesuksesan Sistem …
ABSTRACT This study aims to empirically examine the influence of top management support and competence on the success of accounting information systems (AIS) among micro, small, and medium enterprises (MSMEs) in Pekanbaru City in 2025. The population in this study consists of all MSMEs registered with the Department of Cooperatives and MSMEs of Pekanbaru City in 2025, totaling 26,648 MSMEs, wi…
- Edisi
- -
- ISBN/ISSN
- -
- Deskripsi Fisik
- -
- Judul Seri
- -
- No. Panggil
- 2002126817
Pengaruh Audit Delay, Audit Tenure, Komite Audit Dan Ukuran Perusahaan Terhad…
ABSTRACT This study aims to examine the effect of audit delay, audit tenure, audit committee and company size on audit quality at State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. This research is a quantitative study using secondary data derived from annual reports. The population in this study were all BUMN companies for the period 2021…
- Edisi
- -
- ISBN/ISSN
- -
- Deskripsi Fisik
- -
- Judul Seri
- -
- No. Panggil
- 2102113077
Pengaruh Pemahaman Pajak, Sosialisasi Pajak Dan Kesadaran Pajak Terhadap Kepa…
ABSTRACT This study aims to determine the Influence of Tax Understanding, Tax Socialization and Tax Awareness on Individual Taxpayer Compliance in Fulfilling Tax Obligations (Empirical Study on Individual Taxpayers at KPP Pratama Pekanbaru Tampan). The research method used is a quantitative research method. The population in this study were Individual Taxpayers at KPP Pratama Pekanbaru Tampan …
- Edisi
- -
- ISBN/ISSN
- -
- Deskripsi Fisik
- -
- Judul Seri
- -
- No. Panggil
- 2002126721
Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, Ukuran Perusahaan…
ABSTRACT The research aims to analyze and provide empirical evidence regarding the influence of institutional ownership, managerial ownership, company size, and audit quality on the integrity of financial statements. The integrity of financial statements is measured using Conservative Accounting. In the research , the sampling technique was purposive sampling with a sample of 44 companies…
- Edisi
- -
- ISBN/ISSN
- -
- Deskripsi Fisik
- -
- Judul Seri
- -
- No. Panggil
- 2002112867
Pengaruh Peran Perangkat Desa, Partisipasi Masyarakat, Implementasi Manajemen…
ABSTRACT This study aims to analyze the role of village officials in promoting community participation, as well as the implementation of financial management and environmental management in relation to the accountability of village fund management. In the context of regional autonomy, village officials have significant responsibilities in managing village funds transparently and accountably. T…
- Edisi
- -
- ISBN/ISSN
- -
- Deskripsi Fisik
- -
- Judul Seri
- -
- No. Panggil
- 2102124356
Pengaruh Kesiapan Organisasi, Tekanan Eksternal, Dan Top Management Support T…
ABSTRACT This study aims to analyze the influence of organizational readiness, external pressure, and top management support on adoption of cloud accounting among Micro, Small, and Medium Enterprises (MSMEs) in Pekanbaru City. The background of the study is based on the low adoption rate of cloud accounting technology among MSMEs, despite its advantages such as operational efficiency, rea…
- Edisi
- -
- ISBN/ISSN
- -
- Deskripsi Fisik
- -
- Judul Seri
- -
- No. Panggil
- 2102124375
Pengaruh Kompatibilitas, Kompleksitas, Dan Keunggulan Relatif Terhadap Niat U…
ABSTRACT This study aims to analyze the influence of compatibility, complexity, and relative advantage on the intention of Micro, Small, and Medium Enterprises (MSMEs) in Pekanbaru City to adopt cloud accounting. This research method uses a quantitative approach with data collection techniques through distributing questionnaires to MSMEs. Data analysis was conducted using the Structural Equati…
- Edisi
- -
- ISBN/ISSN
- -
- Deskripsi Fisik
- -
- Judul Seri
- -
- No. Panggil
- 2102135163
Pengaruh Kompetensi, Independensi, Etika Dan Profesionalisme Auditor Terhadap…
ABSTRACT This study aims to determine the Influence of Competence, Independence, Ethics and Professionalism of Auditors on Audit Quality (Auditors Working in Public Accounting Firms in the Jakarta Region). The research method used is a quantitative research method. The population in this study were Auditors Working in Public Accounting Firms in the Jakarta Region. The sample in this study …
- Edisi
- -
- ISBN/ISSN
- -
- Deskripsi Fisik
- -
- Judul Seri
- -
- No. Panggil
- 2102134708
Pengaruh Mobile Usefulness, Hedonic Motivation, Dan Facilitating Conditions …
ABSTRACT This study aims to analyze the influence of Mobile Usefulness, Hedonic Motivation, and Facilitating Conditions on the Behavioral Intention of Micro, Small, and Medium Enterprises (MSMEs) to use QRIS in Pekanbaru. The research uses the UTAUT2 framework with a quantitative approach. Data were collected through questionnaires distributed to 100 MSMEs respondents. The data analysis wa…
- Edisi
- -
- ISBN/ISSN
- -
- Deskripsi Fisik
- -
- Judul Seri
- -
- No. Panggil
- 2102111641
Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan, Ukuran Perusahaan, Kompens…
ABSTRACT This study aims to examine the effect of tax planning, deferred tax burden, company size and management compensation on earnings management. The research population in this study is basic material companies listed on the Indonesia Stock Exchange in 2022-2024. The research sample was selected using the purposive sampling method. The data used in this study are secondary data in the…
- Edisi
- -
- ISBN/ISSN
- -
- Deskripsi Fisik
- -
- Judul Seri
- -
- No. Panggil
- 1902110244
Pengaruh Audit Operasional, Pengendalian Internal, Good Clinical Governance D…
ABSTRACT ABSTRACT The effect of operational audit, internal control, Good clinical governance, and work motivation on the effectiveness of health services in hospitals. This study uses quantitative methods using primary data obtained from questionnaires. The population in this study were hospitals in Pekanbaru City, Riau Province. Determination of the sample of this study using purposive sampl…
- Edisi
- -
- ISBN/ISSN
- -
- Deskripsi Fisik
- -
- Judul Seri
- -
- No. Panggil
- 2102135188
Pengaruh Pengetahuan Pajak, Sosialisas I Perpajakan Dan Layanan Samsat Kelili…
ABSTRACT This study aims to analyze the influence of tax knowledge, tax socialization and mobile samsat services on taxpayers' compliance in paying motor vehicle taxes at UPT offices. Revenue management of the new city. This type of research uses a quantitative approach. The data source is in the form of primary data, with the population paying motor vehicle taxes at the UPT office. The ma…
- Edisi
- -
- ISBN/ISSN
- -
- Deskripsi Fisik
- -
- Judul Seri
- -
- No. Panggil
- 2102126461
Pengaruh Legalitas, Sdm, Modal, Teknologi Terhadap Kinerja Ukm Dengan Penerap…
ABSTRACT This research aims to analyze the influence of legality, capital, human resources, and technology on the performance of SMEs with the implementation of digital accounting as a moderator. The population of this study consists of SME actors in Kepenuhan District, Rokan Hulu Regency, totaling 1,991. The sample used includes 95 SMEs, with sampling conducted using purposive sampling ba…
- Edisi
- -
- ISBN/ISSN
- -
- Deskripsi Fisik
- -
- Judul Seri
- -
- No. Panggil
- 2102125044
Pengaruh Pengendalian Internal, Kompetensi Pengguna, Dan Komitmen Organisasi …
ABSTRACT This study aims to determine the effect of internal control, user competence, and organizational commitment on the quality of accounting information systems. The population in this study was UMKM Pekanbaru City, Marpoyan Damai District with a total of 97. The sampling used in this study used the purposive sampling method, while the data processing used in this study was smartPLS versi…
- Edisi
- -
- ISBN/ISSN
- -
- Deskripsi Fisik
- -
- Judul Seri
- -
- No. Panggil
- 2102125047
Pengaruh Opini Audit, Profitabilitas, Corporate Social Responsibility Dan Lik…
ABSTRACT The value of a company is a condition that has been achieved by a company as a reflection of public trust in the company after undergoing a process of activities over several years, from the time the company was established until now (Suryani and Melasari, 2023). This research aims to provide empirical evidence on the influence of audit opinion, profitability, corporate social respons…
- Edisi
- -
- ISBN/ISSN
- -
- Deskripsi Fisik
- -
- Judul Seri
- -
- No. Panggil
- 2102113212
Pengaruh Whistleblowing System, Pengendalian Internal, Dan Budaya Organisasi …
ABSTRACT This study aims to analyze the effect of whistleblowing system, internal control, and organizational culture on fraud prevention in hospitals in Pekanbaru City. This research is quantitative research. The data source used is primary data generated from a total of 155 questionnaires with financial managers, internal supervisory units, financial staff, and hospital office employees as r…
- Edisi
- -
- ISBN/ISSN
- -
- Deskripsi Fisik
- -
- Judul Seri
- -
- No. Panggil
- 2102110032
Pengaruh Audit Tenure, Dan Auditor Switching Terhadap Kualitas Audit Dengan …
ABSTRACT Audit quality is the probability that an auditor finds and reports a violation in his client's accounting system. This study aims to analyze the effect of audit tenure and auditor switching on audit quality with the audit committee as a moderating variable. The population in this study were all state-owned companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The resear…
- Edisi
- -
- ISBN/ISSN
- -
- Deskripsi Fisik
- -
- Judul Seri
- -
- No. Panggil
- 2102113073
Pengaruh Partisipasi Masyarakat, Kompetensi Aparatur Desa Dan Sistem Pengenda…
ABSTRACT This research aims to analyze the influence of community participation, village apparatus competence, and internal control systems in villages within the Pekaitan, Bangko, and Bangko Pusako sub-districts. The accountability of village fund management is a process of managing village finances, ranging from planning, implementation, administration, accountability, to oversight that can …
- Edisi
- -
- ISBN/ISSN
- -
- Deskripsi Fisik
- -
- Judul Seri
- -
- No. Panggil
- 2102110619
Karya Umum 
Filsafat 
Agama 
Ilmu-ilmu Sosial 
Bahasa 
Ilmu-ilmu Murni 
Ilmu-ilmu Terapan 
Kesenian, Hiburan, dan Olahraga 
Kesusastraan 
Geografi dan Sejarah