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…
DEBBY PURNOMO, NIM. 1910246993, The Influence of Experience, Time Budget Pressure, and Workload on Audit Quality with Auditor Ethics as a Moderating Variable (Empirical Study at Public Accounting Firms in Pekanbaru City, Padang, Jambi and Batam), supervised by Emrinaldi Nur DP and Poppy Nurmayanti. This study aims to analyze the effect of experience, time budget pressure and workload on audit q…
The financial performance of consumer goods manufacturing companies in Indonesia experienced a significant decline in 2021 (bisnisindonesia.com: 2021). This situation is quite worrying because the consumer goods sector contributed 54.42% of national Gross Domestic Product (GDP) in 2021 (databoks, 2022). Financial performance is a benchmark for a company's success, namely reflecting how much the…
The Company has increased its attention to the disclosure of non-financial information, particularly in the presentation of aspects related to sustainable disclosure. Interest in non-financial information in companies is growing, one of which is due to the emergence of investor awareness of environmental, social, and carbon emissions. Especially in Indonesia, which is a country that is vulnerab…
Fraud prevention is an effort made to minimize or eliminate the emergence of fraud, such as corruption, misuse of assets, or manipulating reports. Fraud prevention efforts can increase awareness of the dangers of fraud, and when fraud prevention is carried out properly, the practice of fraud can be overcome. This study aims to analyze the influence of organizational commitment, internal contro…
This study aims to examine the influence of e-SAMSAT implementation, tax sanctions and tax services on motor vehicle taxpayer compliance in Pekanbaru City. This research is quantitative research. The population in this study were individual motor vehicle taxpayers who used e-SAMSAT services in Pekanbaru City, Riau Province and the method used in sampling was purposive sampling. The type of data…
Village-Owned Enterprises (BUMDes) according to Law No. 6 of 2014 concerning Villages, Article 1, paragraph (6), is defined as an enterprise whose entire or most of its capital is owned by the village through direct participation derived from separated village assets to manage assets, public services, and other businesses for the maximum welfare of the village community. This village business i…
This study aims to empirically test the effect of accounting information system quality, accounting information quality, and accounting information system service quality on user satisfaction of Accounting Information Systems (Empirical study on MSMEs in Pekanbaru City in 2024). This study focuses on understanding the extent to which the factors sought affect the level of user satisfaction in t…
This study aims to determine the influence of accounting information systems and human resource quality on the quality of accounting information and the influence of accounting information quality on business decision making of Small and Medium Enterprises (SMEs) in Pekanbaru City. The sampling method is using purposive sampling with a sample of 326 respondents. Data collection techniques are p…
This research aims to empirically analyze the influence of ease of use and system security on interest in using mobile banking among MSMEs in the culinary sector in the city of Pekanbaru. Mobile banking is a banking service that is very popular among Indonesian people, both officials and MSMEs. Mobile banking makes it easy for customers to carry out banking transactions such as checking balance…
This research studies the dysfunctional behavior of auditors. This study aims to analyze the effect of locus of control on auditor dysfunctional behavior, analyze the effect of professional commitment on dysfunctional audit behavior, analyze the effect of self esteem on auditor dysfunctional behavior, and analyze the effect of locus of control, professional commitment and self esteem on auditor…