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…
This study aims to empirically analyze the influence of Communication, Human Resource Competency, Information Technology and Organizational Commitment, on the readiness to implement information systems for the regional government of the Republic of Indonesia. This research was conducted at Pekanbaru city regional apparatus organizations. This research is quantitative research. The population in…
In reality, business actors in Kampar Regency are still experiencing various problems. This should be a driving factor for the regional government of Kampar Regency in maximizing MSME development to achieve business sustainability. Many factors affect business sustainability in MSMEs. These factors include Green Accounting, Financial Literacy, Use of Social Commerce and the Role of Government. …
This study aims to empirically prove the influence of internal control systems, human resource competence, and the application of village financial systems on the quality of village fund financial reports in Pelalawan Regency. This research uses a quantitative method with data collection through the distribution of questionnaires to 88 village officials in 22 villages in Pelalawan Regency. The …
this study was to examine the effect of influence enforcement,organizational commitments,leadership style and information asymmetry on fraud accounting in goverment sector.In this study, the sampled population was 44 regional organizations. Sampling using saturated sampling. The data analysis used in this research is The method analysis used in this study is regression analysis with software SP…
This research aims 1) To test and analyze the influence of Village Government Apparatus Competence on Village Financial Management. 2) To test and analyze the influence of Internal Control on Village Financial Management. 3) To test and analyze the influence of Transparency on Village Financial Management. The population in this study were 159 villages in Rokan Hilir Regency and 18 sub-distric…
The purpose of this study is to test and analyze the effect of profitability, company size and capital structure on Corporate Social Responsibility with leverage as a moderating variable. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange for the 2019- 2021 period, totaling 193 companies. The determination of the sample in this study used the purpos…