Budget Absorption in Indonesia as a whole continues to increase, This is not in line with what is happening in Bengkalis Regency where Budget Absorption has decreased. This study aims to examine and analyze the effect of budget planning, budget implementation, the competency of human resources and understanding of regulation on Village Budget Absorption with organizational commitment as mo…
This study aims to measure and analyze financial performance and nonfinancial perfomance at Regional Hospital of Bengkalis before and after the implementation of the Financial Management Pattern of the Regional Public Service Agency (PPK-BLUD), which was the period 2013-2018. The financial ratios measured and analyzed in this study were liquidity ratio, activity ratio, profitability ratio,…
The purpose of this study was to examine and analyze the effect of financial management of the Regional Public Service Agency, the quality of human resources, and the use of information systems on the performance of the local public service agency health centers with internal control as a moderating variable. The population in this study were 20 public health centers in the city of Pekanbaru an…
The potential for misuse or fraud in financial management in the Village Government often occurs in Indonesia, seen from a variety of corruption cases that have involved several officials in the Village Government. The purpose of this study was to examine and analyze the influence of village apparatus competence, internal control systems and whistleblowing systems on fraud prevention in vil…
This study aims to examine the effect of community participation, accountability and transparency on village financial management with an internal control system as a moderating variable in Bengkalis District. The data used in the study are primary data collected through a questionnaire survey directly. Data analysis uses multiple linear regression analysis and moderating regression analysis wi…
This study aims to examine the effect of community participation, accountability and transparency on village financial management with an internal control system as a moderating variable in Bengkalis District. The data used in the study are primary data collected through a questionnaire survey directly. Data analysis uses multiple linear regression analysis and moderating regression analysis wi…
This study aims to examine: 1) the influence of third party funds influences murabahah financing, and 2) the effect of non-performing financing influences murabaha financing. The population used in this study were all PT. Sharia Rural Banks throughout Indonesia number 35 banks. The type of data used in this study is the company's 2014-2018 annual financial statements that have been publishe…
This study was aimed to examine the effect of independence, emotional intelligence, spiritual intelligence and organizational commitment to auditor performance. sample of this study is the auditors who working in the Inspectorate office Pelalawan district at 2020. The sampling method is used purposive sampling methode with total 39 respondents and the population 45 peoples who used in this…
The main objective of this study is to examine the relationship of internal audit, human resources accountability and internal control on the implementation of good governance in the general services agency. The work units who ownership status is in the regional government are called Regional Public Service Agencies (BLUD), and to the work units who ownership status comes from the center ar…
ERA SEFTY ANGGRAENY This research aims to analyze the effect sustainability report, dividend policy, and enterprise risk management disclosure related firm value. The population in this study are manufacturing and mining companies listed on the indonesia stock exchange for the period 2015-2018. The sampling technique used purposive sampling technique an obtained a sample of 13 companies. A…
This research aims to examine the effect of tax information and modenization of the tax administration system on tax compliance to the entrepreneur of micro,small,medium entreprise in Pekanbaru city. The data in this study is the primary data. The population in this study were all the MSME entrepreneurs in the culinary industry in Pekanbaru City. The sampling method used in this study inci…
This study aims to examine the influence of external pressures, environmental uncertainty, management commitment, and the government's internal control system on the implementation of transparency in local government financial reporting.The population in this study were 49 Regional Apparatus Organizations in Bengkalis Regency. The samples used were 34 Regional Organizations with a total of …
This study aims to analyze the effect of liquidity, leverage, and audit committee on tax aggressiveness. The dependent variable in this study were measured using Effective Tax Rate (ETR). The population in this study was a manufacturing companies listed on the Indonesia Stock Exchange period 2016- 2018. The total samples in this study were 74 companies determined by the purposive sampling …
The research aims to examine the effect of financial target, ineffective monitoring, change in auditor, change in director and number of CEO’s photos presented on financial statement fraud. The research object is in Mining Companies Listed At Indonesia Stock Exchange for 2016-2018. The research used data from annual report in mining companies listed at Indonesia Stock Exchange for 2016-2…
This study aims to examine and determine the effect of role conflict, organizational commitment, and role ambiguity on the performance of auditors on auditors who work in the public accounting firm Pekanbaru, Padang and Batam. The study population was auditors working in 23 public accounting firms located in Pekanbaru, Padang, Batam, so that from this population a sample of 76 auditors from…
This study aims to examine the effect of company size, audit opinion, earnings per share, and public ownership of audit report lag. This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2016 to 2018. The number of companies sampled in this study are 66 companies. Based on the purposive sampling method, the total sample obtained was 198 samples.…
This study was aimed to examine the effect of profitability, liquidity, and leverage on dividend policy with managerial ownership as moderating variable. The population of this study wore mining companies listed on the Indonesian Stock Exchange period 2015 to 2018. The determined by purposive sampling method where 12 mining companies were used as sample. The total sample is 48 companies. T…
This study aims to analyze the factors that affect the timeliness of the submission of financial statements to mining companies listed on the Indonesia Stock Exchange in 2015 - 2018. Factors analyzed in this study are profitability, company age, leverage, company size, and reputation public accounting firm. The population of this study were all mining companies listed on the Indonesia Stock…
This study aims to find out about (1) The effect of salary on job satisfaction, (2) The effect of allowances on job satisfaction, (3) The effect of promotion on job satisfaction, (4) The effect of salary on job satisfaction is mediated by performance, (5) The effect of allowances on job satisfaction is mediated by performance, (6) The effect of promotions on job satisfaction is mediated by …
This study aims to determine: (1) The effect of company size on audit delay in property and real estate companies listed on the IDX for the period 2016-2018. (2) The Effect of Profitability on Audit Delay in Property and Real estate companies listed on the IDX for the 2016-2018 period. (3) Effect of Audit Tenure on Audit Delay in Property and Real estate companies listed on the IDX for the …