ABSTRACT This study aims to examine the influence of profitability, leverage, managerial share ownership, and inventory intensity on tax aggressivenessThe measurement tool used in this study is the effective tax rate (ETR). ETR reflects the level of tax aggressiveness, where a lower ETR percentage indicates a higher level of tax aggressiveness, while a higher ETR percentage suggests a lower le…
ABSTRACT The value of a company provides an indication of how investors assess a company and is generally represented by its stock price. The higher the stock price, the greater the value of the company. A company that is able to attract investor interest, in addition to its stock price rising, will also see an increase in its value. In an unstable market condition, there are factors that comp…
ABSTRACT This research was conducted to analyze company size, public ownership, audit opinion and audit fees on the timeliness of submitting financial reports to consumer cyclical companies listed on the IDX for the 2021-2023 period. The data used in this research is secondary data from the company's annual financial reports. The sample in this research was obtained using a purposive sampling …
Abstract The purpose of this study is to determine the effect of fixed asset intensity, family ownership, sales growth, and thin capitalization on tax avoidance. The population used in this study were 129 consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The sample selection technique used purposive sampling with a sample size of 30 …
Abstract Financial performance is an analysis carried out to see the extent to which a company has implemented financial implementation rules properly and correctly. The aim of this research is to see the influence of independent commissioners, audit committees and sharia supervisory boards on financial performance. The population in this research is all 14 Islamic banks registered with the OJ…
ABSTRACT This research is to analyze the effect of Green Accounting on firm value, with firm growth as a mediating variable. The analysis was carried out using path analysis, with a purposive sampling method in sample selection. The research sample consists of 78 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2021 to 2023. The results showed that Green A…
ABSTRACT This research aims to test and prove empirically the influence of financial conditions, leverage and auditor reputation on going concern audit opinion. The population of this research is real estate and property companies listed on the IDX for the 2019-2021 period with a total sample of 58 companies. The sampling technique uses purposive sampling. The data analysis method used in this…
ABSTRACK The purpose of this research is to test and analyse the effect of environmental performance, managerial ownership, and intellectual capital on firm value with financial performance as a mediating variable in manufacturing companies on the IDX in 2020-2023. The population in this study used 203 manufacturing companies listed on the Indonesia Stock Exchange (IDX), using purposive sampli…
ABSTRACT This research aims to determine the influence of Company Complexity, Firm Size, Independent Commissioners, Political Connections, Leverage, and Profitability on audit fees. This study uses quantitative research methods and descriptive analysis. This research employs purposive sampling as the method for determining the number of samples, with a total of 48 companies included in the sam…
ABSTRACT ABSTRACTABSTRACT This research aims to analyze and provide empirical evidence regarding the influence of environmental performance, foreign ownership and institutional ownership on sustainability report disclosure. Sustainability report are measured using Sustainability Report Index Disclosure. In this research, the sample selection technique used purposive sampling with a sample of 2…
Tilapia (Oreochromis niloticus) is a group of subtropical to tropical fish which is an omnivorous fish. The quality of life of tilapia is reflected in the growth pattern of otoliths, the cause of tilapia experiencing stress during its life can be investigated through the growth ring pattern in the otolith. This study aims to determine the growth ring pattern in the otolith of tilapia (Oreochrom…
This study aimed to analyze the total oil content in water and sediment and to assess the relationship between the two in the coastal waters of Lalang Village, Medang Deras Subdistrict, Batubara Regency. Samples were collected from three stations representing a tourist area, a river estuary, and an industrial area. The Gravimetri method (API 1340) was used for water, while the Soxhlet method wa…
One of the economically valuable walking catfish species in Indonesia is Clarias batrachus. Due to high exploitation, this species may be at risk, making cultivation necessary. One of the key aspects of cultivation is the success of spawning. One of the applications of spawning is the use of hormones, and hCG is a hormone commonly used in fish spawning. This study aimed to determine the best do…
The rapid advancement of information technology had encouraged organizations, including government agencies, to design well-directed information system strategies to optimally support business processes and public services. Strategic planning of information system at Diskominfotik of Riau Province used the Tozer Method, supported by analytical tools such as SWOT, PEST, Value Chain, CSF, and McF…
ABSTRACT This research aims to determine the influence of taxpayer awareness on motor vehicle taxpayer compliance, the influence of tax service quality on motor vehicle taxpayer compliance, the influence of tax rates on motor vehicle taxpayer compliance and the influence of financial conditions on taxpayer compliance. This research is a type of quantitative research. The research data sour…
ABSTRACT This research was conducted to analyze the application of accounting information systems, creativity, e-commerce use, and financial literacy on UMKM performance. And the type of data used is primary data with a questionnaire used to obtain data on UMKM in Pekanbaru City, Riau Province. The relationship between variables was tested using SEM (Structural Equation Modeling) analysis.…
ABSTRACT The purpose of this study was to test and analyse the effect of love of money, tax sanctions, and tax justice on taxpayers' perceptions of tax evasion ethics. The population in this study were active MSME taxpayers registered at KPP Pratama Pekanbaru Tampan, totalling 26,684 taxpayers. the number of samples used in this study were 100 respondents. The sampling technique used in th…
Audit delay, which is the time difference between the end of the fiscal year and the date of issuance of the audit report, is an important issue in the financial reporting of public companies in Indonesia. The timeliness of financial statements is needed by various parties, both internal and external to the company, to support relevant decision-making. This study aims to analyze the influence o…
ABSTRACT This study aims to provide empirical evidence on the effect of environmental performance, corporate social responsibility disclosure, and intellectual capital on company financial performance. The population in this study were all energy and agricultural companies listed on the Indonesia Stock Exchange (IDX) and participating in the PROPER program from the Ministry of Environment and …
ABSTRACT This study aims to examine the effect of Auditor Switching, Audit Opinion, Public Accounting Firm Reputation and Audit Fees on Audit Report Lag (Empirical Study on Property and Real Estate Companies Listed on the Indonesia Stock Exchange in 2021-2024). The sample in this study were property and real estate companies with the sample technique used was purposive sampling so that th…