This research was conducted at the Regency/City Government in Riau and the time of the research was carried out in 2014-2018 with the aim of the research to examine the effect of regional resource, regional expenditure, independence ratio, intergovernmental revenue and audit findings (BPK) partially and simultaneously on government performance area (empirical study of district / city government…
The purpose of the study is to find out about (1) Effect of personal cost of reporting on the intention to do whistleblowing, (2) Effect of the level of seriousness of fraud on the intention to do whistleblowing, (3) Effect of organizational commitment on the intention to do whistleblowing, (4) Effect of professional commitment on the intention to do whistleblowing. The sampling method use…
ABSTRACT The inability to use accounting information is one of the factors that led to business failure in Pekanbaru to develop their business. This research examines the influence of accounting knowledge, owner’s education, business scale, business age, and business type affect the implication of accounting information with environmental uncertainty as a moderating variable in micro, sm…
This study aims to examine the influence of the The Effect of Aparatur Competency, Organizational Commitment, Utilization of Information Technology, Community Participation and Internal Control systems of the Accountability of Village Management in Kabupaten Indragiri Hulu. The population used in this study were 16 villages in Kecamatan Batang Cenaku, Kecamatan Batang Gansal, Kecamatan Kua…
The purpose of this research was to identify and analyze The Effect of transparency, Competence and Community Participation on accountability in managing village fund allocations. This empirical study of villages in Koto Kampar Hulu subdistrict, XIII Koto Kampar sub-district, Kuok Sub-district and Salo Sub-district, Kampar District, which amounted to 34 villages. Data used in this research…
The aim of this study was to examine the effect of Cash Flow, Liquidity, Leverage and Sales Growth on Dividend Policy on Real Estate Companies Listed on the Indonesia Stock Exchange during 2016 to 2018. This study uses secondary data. Data collection technique used is documentation. Data analysis method used is classic assumption test. Sample selection technique used is purposive sampling f…
This research aimed to examine the influence of profitability, age of listing, firm size, and leverage on social disclosure. This research was causal research with quantitative approach. The data obtained from the Indonesia Stock Exchange (IDX). The population in this study is companies listed in the compass 100 index and LQ45 with a sample of 100 companies in 2017 and 2018. Data obtained b…
This study aims to examine and analyze the influence of investment opportunity set, company size, capital structure, liquidity and accounting conservatism on earnings quality. This study uses secondary data. Data collection technique used is documentation. Data analysis method used is classic assumption test. Sample selection technique used is purposive sampling from manufacturing company i…
This research aimed to examine the influence of sales growth, cash flow, liquidity, and leverage on financial distress . This research was causal research with quantitative approach. The data obtained from the Indonesia Stock Exchange (IDX). Population in this study were 45 manufactur companies subsetor Food and Beverage listed in Indonesia Stock Exchange (IDX) with a sample of 29 companies…
This study aims to find out about (1) the effect of profitability on financial distress (2) the effect of operating cash flow on financial distress (3) the effect of earning per share on financial distress (4) the effect of sales growth on financial distress. The population in this study are property, real estate and building construction companies listed on the Indonesia Stock Exchange in …
The aim of this researcher is to find out the relationship between the size of the audit committee, audit committee meetings, audit committee expertise in finance and accounting, the size of the board of directors, and the independent board of commissioners on audit delays in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018 . The population in this study were all …
This study aims to determine the effect of leverage, profitability, firm size and managerial ownership to financial distress in Manufacturing Companies listed on the Indonesia Stock Exchange in the period 2015-2018. The method used in this research is descriptive quantitative approach. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) …
This study aims to find out about the effect of socialization taxation, understanding of taxpayer, perception of justice and the utilization of information technology on taxpayer compliance of individual MSMEs are registered at KPP Pangkalan Kerinci. The method used in this research is descriptive quantitative approach. The population in this study were MSMEs registered in KPP Pangkalan Ke…
The purpose of this research is to test and analyze the effect of audit fees, audit tenure, client company size, and audit firm size on audit quality. The data used in this research in secondary data derived from the financial statements of infrastructure, utility, and transportation companies listed on the Indonesia Stock Exchange in 2016-2018. Sampling was done by purposive sampling metho…
The main objective of this study is to examine the effect of user involvement, training and education, top management support, and personal technical skills on the performance of accounting information systems in OPD in Pekanbaru using data analysis methods using Structural Equation Modeling-Partial Least Square (SEM-PLS) by using Warp-PLS Software version 6.0. The population in this study …
This research aims to obtain empirical evidence about fraud pentagon to financial statement fraud using beneish model. The element from fraud pentagon that used as independent variable is pressure that proxy with external pressure (LEV), opportunity that proxy with ineffective monitoring (BDOUT), rationalization that proxy with change in auditor (CPA), competence that proxy with change in d…
The main objective of this study is to examine the competence of human resources, external pressures, organizational commitment, and internal control systems in the implementation of financial verification in OPD Rokan Hilir using data analysis methods using Structural Equation Modelling-Partial Least Square (SEM-PLS) by using Warp-PLS version 5.0. The populationin this study are all Regio…
This study aims to examine the effect of human resource capacity, utilization of information technology, and internal control on the reliability and timeliness of financial statement submission. The population in this study are all Regional Organization of Pekanbaru City. The sample of this study was chosen by the purposive sampling method. Based on this method a sample of 117 respondents …
This study aims to find out about the effect of competence, independence, management support and relationship between internal auditor with exsternal auditor on the effectiveness of internal audit. This study uses primary data by distributing questionnaires to the intended respondents. The population in this study is a government-owned hospital in Pekanbaru. All of these populations are dir…
This study aims to determine the effect of Board of Commissioners Size, Board of Commissioners Meeting Frequency, Financial Reporting Risk and Company Size on Company Performance. This research is a quantitative research. The population is the infrastructure, utility and transportation sector service companies listed on the Indonesia Stock Exchange with observational period data from the 2…