ABSTRACT This study aims to test and analyze: (1) internal audit on fraud prevention, (2) anti-fraud awareness on fraud prevention, (3) internal auditor independence on fraud prevention. The population in this study were Auditors of the Inspectorate of Indragiri Hilir Regency, Inspectorate of Indragiri Hulu Regency, Inspectorate of Pelalawan Regency and Inspectorate of Kampar Regency. In this …
ABSTRACT This study aims to analyze the influence of audit evidence, competence, and independence on the accuracy of the auditor's opinion. The population in this study was public accounting firms located in the Pekanbaru and Batam areas. The research sample consisted of 26 public accounting firms with a saturated/census sampling technique. Data collection was carried out by distributing quest…
ABSTRACT This study aims to empirically determine the effect of managerial entrenchment, CEO overconfidence, and accrual earnings management on audit report readability in banking companies listed on the Indonesia Stock Exchange from 2021 to 2023. The population in this study are all banking companies listed on the Indonesia Stock Exchange in 2021-2023, namely 47 companies. The sample in this …
ABSTRACT This research is a quantitative study that aims to analyze and provide empirical evidence regarding the effect of executive compensation, accounting conservatism, and family ownership on tax avoidance in basic material sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. Tax avoidance is measured using the Cash Effective Tax Rate (CETR). In this stud…
ABSTRACT This study aims to analyze the moderating role of awareness of green accounting in influencing the relationship between campus sustainability and environmental sustainability on entrepreneurship for sustainability. In this context, campus sustainability refers to the university's efforts in integrating sustainability aspects in academic, managerial, and operational activities. Mea…
ABSTRACT This study examines the influence of creditor pressure, community pressure, shareholder pressure, and government pressure on ESG performance in companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. As stakeholders increasingly emphasize corporate sustainability, understanding how these pressures affect ESG performance is crucial for businesses aiming to align with …
ABSTRACT This study aims to determine the effect of ability to compile financial statements, enterpreneurial characteristics, innovation and financial literacy on performance of micro, small and medium enterprises in Kampar district. The population in this study were all micro, small and medium enterprises in Kampar district. The samples in this study were 150 micro, small and medium enterpris…
ABSTRACT This study aims to examine the influence of creditor pressure, government pressure, media pressure, and competitor pressure on ESG performance in companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The population in this study includes companies listed on the Indonesia Stock Exchange from 2019 to 2022, companies that produced or completed annual reports and sust…
ABSTRACT This study aims to determine the influence of company size, audit tenure, profitability, and solvency on audit opinions related to going concerns. The population in this study is all energy sector companies listed on the Indonesia Stock Exchange in 2021-2023. The sample in this study is 25 companies that were studied for 3 years, so the total sample is 75. The sampling used in thi…
ABSTRACT This study aims to determine the effect of company size, audit fees, and audit rotation on audit quality. The population in this study were all technology sector companies listed on the Indonesia Stock Exchange for the period 2021-2023. The sample in this study amounted to 24 companies studied for 3 years, so that the total sample amounted to 72. The sampling used in this study used p…
ABSTRACT Modified audit opinion on going concern is an opinion issued by the auditor to ascertain whether the company can maintain its survival (IAPI, 2011). This study aims to test and analyze whether the effect of Solvency and Prior Opinion on the Acceptance of Modified Audit Opinions on Going Concern with Company Size as a Moderating Variable. The population in this study were all infr…
ABSTRACT This research seeks to objectively examine the impact of Political Connection, Corporate Social Responsibility Disclosure, and Woman Director on Tax Avoidance, focussing on manufacturing companies listed on the Indonesia Stock Exchange from 2021 to 2023. The study population comprises all manufacturing businesses registered on the Indonesia Stock Exchange from 2021 to 2023, total…
ABSTRACT This study investigates the impact of board of commissioners' diversity on corporate water disclosure in Indonesian state-owned companies from 2019 to 2023. Board diversity is determined based on gender, education level, and age. This study employs a quantitative approach, using the Blau index to measure gender and education level, and the median value to measure the age of commission…
ABSTRACT This research was conducted to analyze the implementation of accounting information systems (AIS), the use of information technology (IT) and human resource (HR) competencies on the performance of MSMEs. The number of samples used in this research was 100 MSMEs. And the type of data used is primary data with a questionnaire used to obtain data on MSMEs in Rokan Hulu district, Riau Pro…
ABSTRACT This study aims to test and analyze: (1) the effect of leverage on financial distress, (2) the effect of profitability on financial distress, (3) the effect of sales growth on financial distress, and (4) the effect of environmental, social, and governance (ESG) disclosure on financial distress. This research includes quantitative research. The population in this study are property and…
ABSTRACT This study aims to empirically examine the effect of Audit Tenure, Profitability, Auditor Switching, and Company Size on Audit Report Lag. The population of this study is mining sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023. The research sampling technique used purposive sampling. The research sample obtained was 24 companies. The analysis meth…
ABSTRACT This research aims to analyze the influence of financial literacy, financial attitude, and personality on financial management behavior in Culinary MSMEs. The number of samples used in this study is 105 Culinary UMKM. And the type of data used is primary data with the distribution of questionnaires used to obtain data on Culinary UMKM in Dumai City, Riau Province. With the criteria th…
ABSTRACT This study aims to test and analyze the effect of profitability, audit quality, and leverage on earnings management with company size as a moderating variable in primary consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. The type of research used is quantitative. The population in this study is primary consumer goods sector companies…
ABSTRACT This research was conducted to analyze the influence of Village Apparatus Competence, Community Participation, Use of Information Technology and Leadership on Accountability in Village Fund Management in Saipar Dolok Hole District and Angkola Muara Tais District. This research is quantitative research and the type of data used is primary data in the form of a questionnaire. The popula…
ABSTRACT This study's issue is related to financial performance, namely an increase in non-performing loans (NPLs). OJK's Indonesian Banking statistics data shows that the banking NPL ratio has been above three percent since May 2020, while the value of bank credit has decreased. This study aims to determine the effect of good corporate governance on financial performance with gender diversity…