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…
This study aims to analyze the influence of the government's internal control system, village assistance, and system on the accountability of village fund management, by moderating human resource competence. The population in this study is 20 villages in Pangkalan Kerinci and Pangkalan Kuras Districts, Pelalawan Regency. The sampling technique uses purposive sampling with a sample of 60 respond…
This study aims to examine the influence of corporate sustainability magaement and audit committee size on audit report lag for the 2020-2022 period. The population in this study is all companies listed on the Indonesia Stock Exchange and participating in the PROPER Program in 2020-2022 totaling 79 companies.The sample selection in this study uses purposive sampling with a selected sample of 50…
This study aims to test and analyze The Effect of Accounting Perception, Knowledge in Accounting, Firm Size, and Entrepreneurial Spirit on the Use of Accounting Information in SME (Study on SME in Lingga Regency). This research is a quantitative research where the data used in this research is primary data. The population in this study are all SME players registered at the Office of Industry, T…
This study aims to test and analyze the financial performance of local governments in regencies and cities of Riau province. The factors that influence the financial performance of local governments are local revenue, capital expenditure, balancing funds, and local government size. The population in this study were regencies and cities in Riau province, namely 12 regencies and cities. Sampling …
This research aims to examine the influence of institutional ownership and managerial ownership on tax avoidance in non-cyclical consumer sector manufacturing companies listed on the BEI in 2020 - 2022. The population in this study is non-cyclical consumer sector manufacturing companies listed on the BEI in 2020 until 2022, namely 122 companies, which were then taken as research samples using p…
This study aims to test and analyze the influence of village apparatus competence, leadership style, and transparency on accountability in village fund management. The population of this study was all villages in Rakit Kulim District and Lubuk Batu Jaya District. This sampling technique uses saturated sampling which is included in non-probability sampling. Data analysis uses SEM analysis with t…
This study aims to empirically analyze the influence of fraud hexagon theory, including seven variables, namely financial stability, financial target, opportunity, rationalization, capability, arrogance and collusion on financial statement fraud. This study is quantitative study. The population of this study is transportation and logistics sector companies listed on the Indonesia Stock Exchange…
The purpose of this study is to empirically test the relationship between auditor industry specialization and auditor reputation on audit report lag in properties & real estate companies listed on the Indonesia Stock Exchange (IDX) in 2019-2022. The dependent variable used in this study is audit report lag. For independent variables, namely auditor industry specialization and auditor reputation…
Financial management is a crucial aspect in the success of a business. organization or institution. This also applies in the context of the Regional Public Service Agency (BLUD), which is a regional government institution that has autonomy in financial and operational management. This study is to test and analyze the Influence of Transparency, Accountability, Human Resource Quality, Accounti…
JUHAMDANI, NIM.1910246967, The Influence of Regional Expenditures, Regional Wealth, Audit Opinion (BPK), and Follow-up to Audit Results on Regional Government Performance (Empirical Study of City and Regency Governments in Riau Province for the 2019-2022 Period), guided and supervised by Andreas and Nur Azlina. The purpose of this research is to examine and analyze the influence of Regional E…