Pengaruh Akuntabilitas, Tekanan Eksternal, Komitmen Manajemen Dan Kompetensi …

This study aimed to obtain empirical evidence about Effect of accountability, external pressure, management commitment, and competence of human resources on the transparency of financial reporting (Studies in the district work unit area Indragiri Hulu). Transparency of financial reporting requires organizations to present the financial statements are free from material false information and bia…

Pengaruh Perputaran Persediaan Dan Perputaran Piutang Terhadap Profitabilitas…

This research was conducted on the listed pharmaceutical company IN THE INDONESIAN STOCK EXCHANGE 2010-2015 period. This research included in the quantitative research. Types of data used in this research is secondary data i.e. data documentary in the form of corporate financial report data in the field of Pharmacy registered with dibursa effects, these data were analyzed using multiple linear …

Pengaruh Penghindaran Pajak, Pengungkapan Manajemen Risiko Dan Ukuran Perusah…

The purpose of this study was to examine the effect of tax avoidance, risk management disclosure and firm size to firm value with transparency as a moderating variable. The data used in this research is secondary data derived from the financial statements agriculture and mining company listed on the Indonesia Stock Exchange in 2012- 2015. By using purposive sampling, with 40 samples of this stu…

Pengaruh Tekanan Eksternal, Ketidakpastian Lingkungan, Komitmen Organisasi, A…

This study aims to know and analyze about the External Pressure, Environment Uncertainty, organization commitment, Accountability, and the range of explanation finance report toward implementation of the transparency of financial report in SKPD Indragiri Hulu district. The variables tested in this study are External Pressure, Environment Uncertainty, organization commitment, Accountability, and…

Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus Dan D…

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 …

Pengaruh Profitabilitas, Keputusan Investasi, Dan Ukuran Perusahaan Terhadap …

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…

Pengaruh Corporate Social Responsibility, Kepemilikan Mayoritas, Dan Corporat…

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…

Pengaruh Solvabilitas, Kepemilikan Publik, Auditor Switching Dan Perusahaan H…

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…

Pengaruh Penerapan Green Accounting dan Corporate Social Responsibility terha…

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…

Uji Beda Karakteristik Dewan Pengawas Syariah (DPS) Terhadap Kinerja Perbanka…

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…

Perbedaan Persepsi Tentang Kesenjangan Harapan Audit Antara Auditor Dengan Pe…

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…

Pengaruh Budaya Organisasi, Locus of Control Internal dan Whistleblowing Syst…

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…

Pengaruh Literasi Keuangan Dan Pengelolaan Keuangan Terhadap Kinerja Keuangan…

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…

Pengaruh Motivasi Ekonomi, Gender Dan Motivasi Belajar Terhadap Minat Mahasis…

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 …

Analisis Faktor-Faktor Yang Mempengaruhi Penghindaran Pajak Dengan Ukuran Per…

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…

Analisis Pengaruh Komisaris Independen, Risiko Kredit Dan Kecukupan Modal Ter…

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) …

Pengaruh Fraud Hexagon Dan Corporate Governance Terhadap Financial Statement …

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…

Pengaruh Governance, Risk dan Compliance (GRC) dan Intellectual Capital Terh…

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2010247415

Pengaruh Kesiapan Organisasi,Teknologi Finansial, dan Literasi Keuangan Terha…

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2110247842

Pengaruh Profitabilitas, Tipe Industri, dan Corporate Governance Terhadap Sus…

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…