The purpose of this study was to find out the effect of Leadership Styles, Organizational Commitment, and Quality of Human Resources to the Performance – Based Budgeting. Independent variables used in this study are Leadership Styles, Organizational Commitment, And Quality Of Human Resources. While the dependent variables in this study is Performance – Based Budgeting. The population in th…
The tendency Accounting Fraud in Indonesia is not only happen in privat sectors but also in public sectors whereas the factors that affect the tendency of accounting fraud are effectiveness of the internal control ,compensation compliance, apparatus morality,and information asymmetry. This research aimed to examnine the affect of effectiveness of the internal control ,compensation compliance, a…
The purpose of this study is to examine the effect of risk based capital ratio (RBC), incurred loss ratio, liquidity ratio, agent balance to surplus ratio, and the premium growth rate to the value of life insurance companies listed in BEI 2010-2014. The company's value is proxied at the company's stock price and measured by Tobin's Index modified and simplified by Chung & Pruitt (1994) in …
This study aims to examine the influence of firm characteristics on corporate social responsibility disclosure. This study was conducted on property and real estate companies listed on the Indonesia Stock Exchange. Data collection techniques in this study form of data collection method documentary. The number of samples in this study are as many as 90 companies. While the method of analysis use…
This study aimed to test the effect of budget participation, information asymmetry, locus of control, suppression budgets, and the uncertainty of the environment on budgetary slack in Bengkalis district government. While responden is consisted by the structural functionary in governmental institutionof Bengkalis regency. The data was collected by distributing quetionnaries to 112 responden…
The purpose of this study was to test the Influence of Corporate Governance and Company Characteristic on Voluntary Disclosure with Earning Quality as an Variabel of Intervening in Manufacture Companies Listed In Indonesian Stock Exchange Year 2013-2015. The target population in this study includes manufacturing companies listed in Indonesia Stock Exchange in 2013-2015. The samples were selecte…
This study aims to analyze the effect of Profit, Cash Flow, Liquidity proxied with Current Ratio, Profitability proxied with ROA and Financial Leverage which proxied with DER in predicting financial distress condition experienced by real estate company listed on BEI at Year 2011-2015. Data were analyzed by using logistic regression method. Based on the feasibility test can be explained that the…
The purpose of this research is to find out the effect of good corporate governance, leverage, company size and compensation for loss of fiscal against tax evasion. The sample of this research is taken from manufacturing company listed in Indonesia Stock Exchange 2012 until 2015. Type of data used was secondary data obtained from www.idx.co.id or corporate website. The sampling technique used p…
The purpose of this research is to analyze the effect of leverage, return on asset and compensation tax losses on tax avoidance. The exammined variable of the reaserch are leverage, return on asset and compensation tax losses as independent variables while tax avoidance as dependent variable. The population in this study are all listed corporate in Indonesia Stock Exchange. The number of sample…
The purpose of this research is to examine the effect of accountability, external pressure, environmental uncertainty and internal control system to the Application Transparency of Financial Reporting. This research was conducted at the Regional Device Work Unit (SKPD) of Indragiri Hilir District. Population in this research is Unit of Local Device (SKPD) Indragiri Hilir District. The number of…
This study aims to analyze and prove empirically the influence of the background of board members and board knewledge about the budget on the supervision of regional finances (APBD) with public accountability and public policy transparency as moderating variables in the city council dumai. The sample in this study used a saturated sample that is all members on the peoples council of dumai c…
This study aims to Acquire empirical evidence of firm size, Auditor Opinion, company size, level of complexity of the operations of the Company and Profitability effect on audit delay on the company's property and real estate listed in Indonesian Stock Exchange (BEI). The population covers all property and real estate companies listed on the Indonesian Stock Exchange which publishes financial r…
The high of firm value is one purpose of the company. The firm value of a company is the perception investors about the success rate of the company that are often associated with stock price. This research was purposed to find out the affect of profitability, investment decision, debt policy and firm size on firm value of property, real estate and building construction company listed on the sto…
The purpose of this study was to examine the influence ofindependence of The region, intergovernmental revenueand regional wealthonlevel of financial statement disclosures.The population in this study are all local government financial report in Riau Provincefrom 2009 to 2014. The number of samples are processed as many as 53local government financial report listed in Riau Province from 2009-20…
This study aims to demonstrate empirically the direct and indirect influence of the structure of ownership and intellectual capital to the firm value with financial decisions and financial performance as an intervening variable. The population in this study is the automotive company listed on the BEI in 2013-2015. The sampling method used in this research is purposive sampling. Data analysis wa…
The purpose of this research is to analyze the effect of corporate governance, the quality of audit, and political connections on tax avoidance. The independent variable of this research are corporate governance, the quality of audit, and political connections. While the dependent variable is tax avoidance. The population was the Bank and Financial Institutions Companies listed on the BEI in 20…
In this nal project discusses derivative based closed Newton-Cotes method which is a modication of the closed Newton-Cotes method to approximate the denite integral. Numerical comparisons of the test results represent that the derivative based closed Newton-Cotes method is better than the closed Newton- Cotes method in terms of error produced by the method. Keywords: Closed Newton-Cotes…
A partition of a positive integer is the representation of the positive integer its self or sums of the other positive integers, while the partition function is the number of partitions. This article disscusses a simple proof of partition numbers p(5n + 4), p(7n + 5) and p(11n + 6) consecutively congruent modulo 5, 7, and 11. The proof for modulo 5 and 7 are carried out via Jacobi identitie…
This final project presents a new iteration method for finding a multiple root of nonlinear equations. It requires one evaluation of the function and two of its first derivative per iteration. Analitycally it is showed using the Taylor’s expansion, the geometric series, and the binomial series that the iterative method has a convergence of order four with efficiency index is 1.5874. Nume…
This nal project discusses the partial sum of powers using prime factorization of integers to obtain the distinct prime factors. The distinct prime factor is used to obtain the properties of partial sum of powers from prime factor of an integer. Keywords: Prime number, prime factor, Schinzel's hypothesis