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 …
This study aims to determine and prove empirically : 1) the effect of TQM technique on managerial performance, 2) the effect of the reward system on managerial performance, 3) the effect of organizational commitment on managerial performance, and 4 ) the influence of budget participation on performance. managerial. The population that is used in research this is a state-owned company branch…
This study was aimed to investigate the effect of the suitability of compensation, individual morality, the effectiveness of control and organizational culture on the tendency of accounting fraud. The populasi of this study are 40 government agencies in the regency of Karimun, the province of Kepulauan Riau. This study used purposive convience method. This study used 69 employess on 23 gov…
The purposes of this research are to know about (1)the influence between board of commissioners and board of directors on financial performance on 7 enterprises owned by riau province. (2) to find out whether organizational culture and organizational commitment moderate the relationship between the board of commissioners and the board of directors on financial performance. The data collect…
This study aims to explain how the effect of Human Resources Competencies, Utilization of Information Technology and The Application of Internal Control System toward the Quality of Financial Reportsof Pekanbaru City.This study uses a quantitative method. The population in this study were 33 OPD in Pekanbaru City Government. The sample determination technique uses a purposive sampling metho…
This research analyzed the effect of institutional ownership, audit committe, independent commissioners and independency of external auditor on financial statement integrity. The population in this study is all Sub Sector Property & Real Estate Companies listed in Indonesia Stock Exchange Period of 2015-2018. Sampling was done by using purposive sampling method using 40 companies. This stu…
This study aims to find out about (1) the effect of company growth on sustainability report (2) the effect of company size on sustainability report (3) the effect of company age on sustainability report (4) the effect of company nasionality on sustainability report. The population in this study is non-financial public companies listed on the Indonesia Stock Exchange in 2013-2018. The sampl…
The objectives of this research are to examine and analyze the influence of the Government's Internal Control System, Compliance with Accounting Rules, Law Enforcement and Unethical Behavior towards Accounting Fraud Tendencies with Organizational Commitment as Intervening Variables in Bengkalis Regency. The population in this study was local government agencies in Riau Provincial Governmen…
Audit Judgement play an important role in forming audit opinions. In making decisions, auditors must consider issues related to the current client and future strategic plans, such as approval, results, improvement, predicting certain actions. This study evaluates and analyzes the factors that increase Audit Judgement Performance. Accountability Pressure, Self-Efficacy, Performance Incentives an…
This study aims to examine the influence of the Audit Committee, Internal Audit, and Company Size on Fraud Disclosure. Disclosure of Cheating is the dependent variable in this study. The independent variables of this study are the Audit Committee, Internal Audit and Company Measurement. The population used in this study is Banking Companies listed on the Indonesia Stock Exchange. Samples select…
Firm performance is a measure of the company's performance due to a complex management decision-making process, which concerns the effectiveness of capital utilization, efficiency and profitability of company activities. This research aims to investigate the effect of institutional ownership, families ownership, ownership concentration and dividend policy towards firm performance. This researc…