This study aims to analyze the influence of leadership style, employee quality development, and organizational culture on fraud prevention with the effectiveness of the control system as a moderating variable. This research was conducted at state-owned banks in the city of Pekanbaru with a sample of back office employees totaling 100 people. Data collection method is to use a questionnaire list…
ABSTRACT This study aims to examine: 1) the effect of tax avoidance on the intention to conduct earnings management, 2) the effect of managerial ownership on the intention to carry out earnings management, 3) the effect of company size on earnings management, 4) the effect of leverage on earnings management, 5) the effect of dividend policy on earnings management. Earnings management that i…
ABSTRACT The purpose of this research were to analyze the effect of liquidity, solvency,and profitability of the corporate’s value with dividend policy as moderation. Population on this research is all companies listed in Indonesia Stock Exchange (IDX) year 2015-2017 except banking, insurance and other financial institutions. This research sample was selected using the purposive sampling…
ABSTRACT The purpose of this research was to analyze the effect of information asymmetry, bonus plan, corporate social responsibility, and family control on earnings management with independent commissioner as a moderating variable. The research sample assessed 111 manufacturing companies listed on the Indonesia Stock Exchange in 2015 to 2017. The analytical tool used was Moderated Regressio…
ABSTRACT The purpose of this study is to examine the effect of obedience pressure, task complexsity, self efficacy and time budget pressure to audit judgmentwaas taken by auditor. The population used in this study is the auditor who works at the Public Accounting Firm (KAP) in the cities of Padang and Pekanbaru in accordance with the 2018 Public Accountant Firm directory obtained from the Ind…
ABSTRACT This study aims to examine: (1) the effect of economic growth on the local government's internal control system, (2) the effect of capital expenditure on the regional government's internal control system, (3) the effect of the size of the local government on the local government's internal control system.The population in this study were all regencies and cities in Riau Province. In t…
ABSTRACT This study aims to examine: 1) the influence of personal cost on the intention to whistleblowing, 2) the effect of moral intensity on the intention to do whistleblowing, 3) the effect of organizational commitment on the intention to do whistleblowing, 4) the influence of the seriousness of cheating on the intention to whistleblowing. The population in this study are all staff / empl…
ABSTRACT The purpose of this research is to analyze the effect of taxation socialization, information technology and taxation knowledge on the fulfillment of corporate tax obligations. the sampel of research by 65 correspondences who are as taxpayers listed in KPP Pratama Dumai and Bengkalis. the method of sampling using convenience sampling. the data were analyzed to test the hypothesis usin…
ABSTRACT This study aims to examine the effect of awareness of taxpayers, tax sanctions, understanding of tax regulations and the use of information technology to fulfill the tax obligations of SMEs registered at the Dumai KPP.The population in the study were micro, small and medium business taxpayers (UMKM) registered at the Dumai Pratama Tax Office (KPP), which totaled 2,094 registered taxpa…
This research aims is to determine the effect of human resource competency, implementation of accrual based financial accounting systems, organizational commitments, and internal control systems on quality of financial reports (on all of Indragiri Hilir district OPD).The population of this research are all of Indragiri Hilir district OPD totaling 58 OPD. The samples of this study are all OPD …
ABSTRACT This study aims to examine the effect of managerial ownership, dividend policy and debt policy on firm value. The population in this study are manufacturing sector companies listed on the Indonesia Stock Exchange in 2015-2018. Samples from the study were 80 companies selected through the purposive sampling method. The analytical method used is multiple regression analysis. The proxy…
ABSTRACT The research aims to examine the impact of tax planning and Corporate Governance proxied by managerial ownership, institutional ownership, independent commissioner, and audit committee on firm value. The research methods used in this research is a descriptive method. The population of the research was on the manufacturing sector companieslisted on the Indonesian Stock Exchange in 201…
ABSTRACT The purpose of this research were to analyze the effect of profitability, activity, liquidity and free cash flow on dividend policy with firm size as a moderating variable. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange in the period 2015 - 2017. Sampling was selected using the purposive sampling method. Based on the purposive sa…
ABSTRACT This study was conducted to determine the effect of political connection, family ownership, and independence of the audit committee on earnings management. The population in this study are manufacturing companies listed on the Stock Exchange during the period 2015-2017. The test tool used in this study is multiple regression using SPSS version 21. Samples are used by purposive samplin…
ABSTRACT This research aim determination the effect of auditor’s opinion, profitability, solvability, and financial distress on audit delay with the firm size as a moderating on service company listed on Indonesia Stock Exchange in 2014-2018. The sampling technique used purposive sampling method. The sample of this research amounted to 135 sample. This research data uses secondary data obta…
ABSTRACT This study aims to determine the effect of Debt Policy,Profitabilityand Tax Avoidance on Firm Value with Dividend Policy as moderating variable (Empirical Study on Manufacturing Companies Listed on the Indonesian Stock Exchange 2015-2018). The population in this study were all Manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018. The samples in this study were 4…
ABSTRACT The purpose of this research was to obtained an empirical evidence about the influence of level of education, business scale, business age, educational background, and length of time in managing on the use of accounting information with environmental uncertainty as moderating variable (empirical study on MSMEs in Payakumbuh District). The population in this study were all MSMEs in Pay…
ABSTRACT This study aims to examine the effect of liquidity, leverage, earnings management and institutional ownership on tax aggressiveness. The author also examines the effect of company size as a moderating variable. This type of data is secondary in the form of company annual reports. while the study population is manufacturing companies listed on the Indonesia Stock Exchange in 2014-2017.…
ABSTRACT This study aims to determine the effect of profitability, managerial ownership and institutional ownership on debt policies moderated by the Investment Opportunity Set (IOS). This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange (IDX) period 2015-2017. The population in this study were all manufacturing companies listed on the Indonesia Stoc…
ABSTRACT The purpose of this study is to obtain empirical evidence about the influence of managerial ownership variables, company size, sales growth, profitability, and dividend policy on debt policy. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2016-2017. The sampling technique used was purposive sampling, with sample…