This research aims to test empirically the influence of Local Revenue, General Allocation Funds, Special Allocation Funds, and the Revenue Sharing Funds to Capital Expenditures. The population used in this study is the Regional Government of West Sumatra Province. With 12 districts / municipal being sampled. The sampling technique is Purposive Sampling. Data collection was carried out from the …
This study was conducted to test (1) The effect of profitability on firm value, (2) The effect of investment opportunity set on firm value, (3) The effect of firm’s size on firm value, (4) The effect of profitability on CSR, (5) The effect of investment opportunity set on CSR, (6) The effect of firm’s size on CSR, (7) The effect of CSR on firm value, (8) Effect of mediation CSR of relations…
This research aims to obtain empirical evidence about the tax aggresiveness. The element of this research that is used as independent variables is corporate social responsibility, majority ownership and corporate governance. Meanwhile, the tax aggresiveness is the element of this research that is used as dependent variable. The population of this research is the manufacturing companies listed i…
The purpose of this research is to analyze the factors that affectaudit delay.The examined factors of this research are solvability, public ownership, auditor switching and holding company as the independent variables while the audit delay as thedependent variables.The sample consists of 28 mining companies listed in the Indonesia StockExchange (IDX) and submitted financial reports consistently…
This research aims to analyze the effect of the implementation of green accounting and corporate social responsibility (CSR) on firm value with profitability as a mediating variable in mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2023 period. Company value reflects investors' views on the extent of a company's success, which is closely related to its stoc…
ROA is a profitability ratio that measures a company's ability to earn profit from total assets owned. According to OJK, ROA in the banking industry decreased by 2.77% to 2.62% as of March 2024 based on the Financial Services Authority (OJK). This is because the bank's profit performance has slightly increased while the increase in total assets has increased. Profit growth is lower than the inc…
In general, the auditor's task is to plan and carry out the audit process of financial statements with the aim of obtaining sufficient assurance that the financial statements issued by management do not contain material errors, based on sufficient evidence. Auditors also have an obligation to identify various types of material errors, including errors, irregularities and violations of applicabl…
Along with the granting of authority to manage large funds, the role and responsibility of the village government also increases. The large amount of village funds managed by the village government makes supervision more complex and the risk of irregularities increases. Fraud in village financial management causes unrest and great losses to the state. Therefore, preventive measures to prevent f…
There is a hypothesis related to the influence of financial literacy on financial performance, as well as the influence of financial management on financial performance as the purpose of this study. The locus of this research is the MSMEs of Pekanbaru City, Riau Province by specializing in the culinary sector as a sample to support in answering the formulation of problems that use a quantitativ…
This research aims to analyze the factors that influence accounting students' interest in pursuing a public accounting career, consisting of economic motivation, gender and learning motivation on accounting students' interest in pursuing a public accounting career. This research is quantitative research. The population in this study were undergraduate accounting students from the class of 2020 …
This research aims to examine the analysis of factors that influence tax avoidance with company size as a control variable in Transportation and Logistics sector companies Listed on the Indonesian Stock Echange. This research is quantitative research that uses secondary data. The population in this study were all Transportation and Logistics Sector companies listed on the Indonesian Stock Excha…
The company's financial performance provides a reflection of the company's operational health and effectiveness. This research aims to test and analyze the influence of independent commissioners, credit risk and capital adequacy on financial performance with company size as a moderating variable. The population in this study was 49 banking companies listed on the Indonesia Stock Exchange (BEI) …
Research this study aims to obtain empirical evidence about the effect of fraud hexagon and corporate governance on financial statement fraud using the Beneish model in manufacturing companies listed on the Indonesia Stock Exchange. The population in this study were 243 manufacturing companies listed on the Indonesia Stock Exchange for the period 2019 to 2022. Sampling technique using purposiv…
With the presence of annual awards initiated by the National Center for Sustainability Reporting (NCSR) and the strengthening of stakeholder demands which encourage companies to provide transparent and accountable information on sustainability disclosures. Sustainability disclosure is important for national and international companies because it can have an impact on the company's image. This r…
The effectiveness of asset management is influenced by various factors in-cluding HR Competency, Management Information Systems, Compliance with Regulations and Internal Control Systems in a government environment. In maxim-izing the effectiveness of asset management, there are many problems faced by both regional, provincial and central governments. Therefore, further study is needed regarding…
This research aims to test and analyze the influence of capital structure and profitability on the firm values as well as moderated by corporate social responsibility. (CSR). The study used 15 consumer goods companies listed on the Indonesian Stock Exchange during the period 2017-2021 as a sample. The indicator used to measure the firm value in this study is Tobin's Q. This ratio is estimated t…
Measurement performance sector public in matter This government area is a a system that aims For help manager public that is Head D road in evaluate achievement a strategy through tool measuring financial and non- financial, which are beneficial in evaluate effectiveness And efficiency as well as obedience will ex-isting regulations. Report finance is Wrong One source main For fulfil need men-t…
RANDI YUDISTHIRA, 1910247004, (The Influence of Emotional Intelligence, Spiritual Intelligence, Computer Assisted Audit Techniques on Auditor Performance with Work Morale Variables as Moderation (Empirical Study of West Sumatra, Riau and Lampung Provinces), supervised by Emrinaldi Nur DP and M. Rasuli Auditor performance is a manifestation of work in achieving better work results in achieving…