ABSTRACT The purpose of the study is to empirically evidence of the influence of variable profitability, investment decisions, tax avoidance, inflation and exchange rates (exchange rate) on the value of the company. The population in this research is the entire banking Company listed on the Indonesia Stock Exchange (IDX) for the period 2015-2017. The sampling techniques used are purposive s…
ABSTRACT This study aims to analyze empirically the influence of audit opinion, management change, return on equity, audit fees to auditor switching and analyze whether the auditor's reputation is able to act as a moderating variable.The population is manufacturing companies on the Indonesian stock exchanges for the period 2013-2018. The sample method is purposive sampling with result of s…
ABSTRACT This research to analyze the effect of solvabilitas, debt default, audit report lag, opinion shopping, and audit quality on going concern audit opinion. The data used in this research is secondary data. The population in this study are service companies listed on the Indonesia Stock Exchange in period 2013-2017. Sampling research is obtained by using purposive sampling method and pr…
Effectiveness of asset management is management that functions to operate a set of resources (human resources, money, machinery, goods, time) and a set of instruments (methods, standards / criteria) in order to achieve the goals / objectives appropriately to guide the management of assets that cover the process inventory assets, conduct legal audits, assess assets, optimize assets, and supervis…
This research aims to investigate the effect of accrual earnings management, real earnings management and inventory intensity towards tax aggressivity of a company. Tax aggressiveness was measure using effective tax rate (ETR). The population in this research were the manufacture companies listed in Indonesia Stock Exchange (BEI) during periode 2016 until 2018. Sample selection method was usin…
Corporate Social Responsibility is a form of social responsibility undertaken by companies to provide attention and care for the environment and society. The existence of a company in the midst of the environment can provide two conditions, namely positive and negative impacts on society. This research to examine and analyze the effect of company size, leverage, profitability, liquidity, and m…
ABSTRACT This study aims to provide an overview of factors that affect transfer pricing and test Effect of the tax burden, the bonus mechanism, tunneling incentive and exchange rate against the company's transfer pricing. The population in this study across the multinational companies listed on the Stock Exchange in 2016-2018. In this study, the sample used are 68 companies in the year selecte…
Tax is the company obligation that can decrease the company profits. Therefore, a good management of tax is extremely necessary, one of which is through tax planning. Tax planning is the process done by taxpayers by utilizing the possibility that can be taken and still in the rule of tax regulation so that the company can pay the tax in minimum number. Some research shows that tax planning is v…
The puroposes of this study were obtained empirically about influences of information asymmetry, adherence to the rules of accounting and compliance compensation to the tendency of accounting fraud with the effectiveness of internal control as a moderating variable. The population in this study is private oil palm plantation companies in Riau Province. Sampling technique used is sampling jenuh.…
This study was conducted to examine the effect of earnings management and corporate social responsibillity on company value. In this study, the researcher also incorporated the mechanism of good corporate governance as a moderation variable that tested the two independent variables against company value. The research method used is descriptive method verifikatif by using tool of moderate regres…
This research focuses on the application of the management of the Village Fund Allocation for the purpose of describing do management of Village Fund Allocation has been running according to the rules and regulations. This research was conducted because management of the Village Fund Allocation not in accordance with applicable regulations. This research is expected to be beneficial to the Indr…
10 07.217 (0020)
A study aimed at identifying empirical evidence of Participation in Budgeting on Managerial Performance, Effect of Participation in Budgeting on Managerial Performance moderated with Procedural Justice, Influence of Participation in Budgeting to Managerial Performance moderated with Paternalistic Culture, Influence of Participation in Budgeting to Managerial Performance moderated with Motivatio…
This research aims to analyze the optimization of the management of fixed assets in Financial Management Agency And the Regional Asset of Pekanbaru City. This research is a qualitative research using Soft System Methodology approach The purpose of this research is to look at the root of fixed asset management problem And how the management of fixed assets becomes optimal in the Regional Financi…
This research aims to find empirical evidence of the influence of goodcorporategovernance mechanisms in this case managerial ownership, institutional ownership, independent board commissioner and audit committee to the value of firms with earnings management as a mediation variable.This research was conducted on 34 manufacturing companies listed in the Indonesian stock exchanges in 2010 – 201…
This research aims to compare the financial performance of Sharia Bank with Conventional Bank in Indonesia in period 2011-2015 using Economic Value Added (EVA) method. The type of data used is secondary data taken from the respective banking directories and the Financial Services Authority website (OJK). The selected bank criteria for sample in this study are Sharia Commercial Bank which has be…
This research was conducted with the aim to know the influence of Time Budget Pressure, Competence, Independence, and Integrity to Kualias Audit. Then to find out if Emotional Intelligence can moderate the relationship between Time Budget Pressure, Competence, Independence, and Integrity to Quality. This research was conducted at Public Accountant Office Pekanbaru and Padang with 45 respondent…
This study aims to find empirical evidence of the Effect of Morality and Compensation on Fraudulent Accounting Trends in the Organization of Regional Devices Riau Province Government. The research was conducted at Riau Province Government Organization with the sample of 129 respondents spread over 45 units organization. Sampling using purposive sampling technique, and data retrieval technique …
Performance-based budgeting aims to streamline, streamline and economize local revenue and expenditure budgets in budgeting. Most government organizations have not been able to implement and implement a performance-based budget and the optimal use of regional financial information systems, both provincial and district governments become the problem every year is no exception to the Government o…