This study was aimed to investigate the effect of deferred tax asset, deferred tax expense, current tax expense, and tax planning on earnings management. The population of this study are manufacture companies listed on the Indonesia Stock Exchange, from 2014 to 2017. The samples of this study are all companies were selected by purposive sampling method. This study used logistic regression analy…
The purpose of this study was to examine the effect of capital turnover, capital structure and firm size on profitability in wholesale and retail trade companies listed on the year 2015-2017. The population in this study are all wholesale and retail trade companies that are still listed on the Indonesia Stock Exchange, taking the year 2015-2017, totaling 31 companies. By using purposive sa…
The purpose of this research is to find out the effect of fairness,accuracy allocation of government, the probability of fraud detect,and money ethics against the tax payer’s perception about the ethic of tax evasion. The population in this study is the corporate tax payers in Pekanbaru. The sampling technique using convience sampling method and obtained by 90 respondents. The data of this re…
The purpose of this research is to analyze the effect of financial performance and corporate characteristics on disclosure sustainability report. The exammined variable of the reaserch are profitability, liquidity, firm size, and firm age as independent variables while disclosure sustainability report as dependent variable. The population in this study are all listed corporate in Indonesia Stoc…
This research aimed to determine the effect of role stressor, self-efficacy, sensitivity professional ethic and organization commitment to auditors performance with the emotional quotient as moderating variable to public accountant office in Padang, Pekanbaru and Batam. This study used a primary data was collected by questionnaire distribution to auditors. Sample was determined by purposive sam…
The sample in this study was determined by using purposive sampling method in total there are 32 SKPD in Pekanbaru city. The analytical method used in this research is multiple regression analysis using SPSS v16.The purpose of this study was to test the competence Effect of Human Resources, the Regional System of Financial Accounting, Information Technology Utilization, Internal Control System,…
This research has purposed to see the influenced of good corporate governance, environmental performance and corporate social responsibility in facing financial performance in Company Listed On Indonesia Stock Exchange Year 2014-2015. This research has two variables. They are independent and dependent variable. Dependent variable consist of financial performance of the company. Independent vari…
This research aimed to examine the impact of independence board, audit committee, institutional ownership, corporate size, profitability, and leverage against Tax Avoidance. The population of this research are service and transportation companies that listed on Indonesian Stock Exchange during 2012-2014. The sample used in this research determined by purposive random sampling method, and totall…
This study aimed to test the Factors that affect the auditors dysfunctional behaviour. The population in this study is the auditor who worked on a public accounting firm in Pekanbaru, Padang and Batam. KAP total sample of 20,100 respondents. This study using Convenience Sampling. Criteria used in this sampling 1) auditor who worked on KAP Pekanbaru, Padang and Batam. 2) the level of senior audi…
This research was conducted on staff / staff working in Organization of Regional Device of Meranti Island District. This research is included in quantitative research. The type of data used in this study is primary data, data derived from the next source in data collection techniques, sampling is done by purposive sampling method sampling technique with certain considerations (Sugiyono, 2012: 3…
The purposes of this study are to analyze the effect of liquidity, profitability, solvability and firm size to stock price and find out if income smoothing moderates the relationship between liquidity, profitability, solvability, and firm size to stock price. The sample in this study is manufacturing company listed in Indonesia Stock Exchange in 2013-2015. The sample isselected by purposive sam…
Study this aims to examine the effect of motivation, work stress, leadership style and work of experience of auditors, working partner as moderating variable on the auditor performance in Public Accounting Firm in Pekanbaru, Padang and Medan. The sample use were as many as 88 auditors respondens. The type of data used is primary data by using questionnaire method of data collection. The method …
This study aims to examine the effect of Internal Control System,Suitability of Compensation, and Information Asymmetry Towards the Tendency of Accounting Fraud.The population that will be use in this research is all employees who work on 33 units of local government organization (SOPD) in Bengkalis district. The method used was purpose sampling. This study uses sample of 99 respondents working…
The purpose of this research is to determine and analyze the Influence of General Allocation Funds, Local Original Income, Time More Budget Financing and Area of Capital Expenditures at Regency/City Government in Riau Province. The variables tested in this research are General Allocation Fund, Local Original Income, Remaining More Budget Financing and Area to Capital Expenditure. This study use…
This study aims to determine the influence of corporate characteristics and corporate governance consisting of corporate activities, company size, liquidity, audit committee and board of directors of sustainability report publication on the company KOMPAS100 Index in Indonesia Stock Exchange 2014 s / d 2015. Data used in this research is secondary data from financial data at Indonesia Stock Exc…
This research examine the effect of organization commitment, professional commitment, task complexity and locus of control to job satisfaction auditor. Respondents in this study are auditors who worked public accounting firm at Pekanbaru, Padang and Batam. Population is auditor working at Public Accounting Firm at Pekanbaru, Padang, and Batam. The number of auditors who become the sample is 65 …
This study aims to find out the effect of the ability of investigatve auditor, the auditor’s experience, and the independence of the auditor on the effectiveness of audit procedures in the proof of fraud. The population in this case study on inspectorate provincial of riau. Data used in this research in primary data. Collecting data in this study using a questionnaire with sample was determin…
This research is aimed to examine influence of the presentation of the element-element integrated reporting in the annual report to the asymmetry of information. The research was conducted on a non-financial listed on the Indonesian stock exchange 2015.The population in this study are all non-financial companies listed on the stock exchange Indonesia in 2015 are 440 companies. Samples used in t…
This study aims to analyze the influence of liquidity, earnings management, independent commissioners, and executive compensation of tax aggressiveness. The population in the study is a Banking Company Registered in Indonesia Stock Exchange in the period 2014-2015. The sample is taken by using purposive sampling method, where the banking company that issued the financial statements, listed its…
This study aims to Analyze Factors Affecting the Existence of Risk Management Committee. The factors are: Proportion of Independent Board of Commissioners, Size of Board of Commissioners, Reputation of External Auditor, Risk of Financial Reporting, Leverage, Company Size, Characteristics of Audit Committee. The population in this study are all banking companies listed on the Stock Exchange 2012…