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…
ZULFAHMI, NIM: 2010241855. Factors Affecting the Disclosure of Carbon Emissions with Environmental Performance as a Moderating Variable. Supervised by Enni Savitri . and Novita Indrawati. Disclosure of Carbon Emissions in Indonesia is still voluntary and not all companies disclose this information in their financial statements. Companies are starting to disclose Carbon Emissions for stakehold…
This study examines the impact of increase in sales, capital intensity, and firm size on tax evasion, with institutional ownership serving as a moderating variable. This study focused on 77 manufacturing businesses that were listed on the IDX between 2016 and 2019. Methods like multiple regression and moderated regression analysis (MRA) are part of the sampling approach that makes use of SPSS. …
Abdi Bhayangkara, NIM. 2210246728. The Effect of Self-Efficacy as Mediator Competence and Profesional Sceptism to Auditor Performance with Spritual Quotient (SQ) as Moderating Variable. Supervised and Proctoring by Vince Ratnawati and Hardi. From 2005 to 2021, BPK has issued 633,648 audit recommendations to all audited entities in Indonesia, amounting to IDR 305.84 trillion. At the provincial l…
MELINDA PUTRI, NIM. 2110247633, Factors Influencing the Performance of BLUD Health Centers with Organizational Commitment as a Moderating Variable, Supervised and proctoring by Ruhul Fitrios and Nur Azlina. Facing competition on a global scale, organizations are required to work more efficiently and effectively. With increasingly tight competition, companies must be able to improve their c…
Financial statement fraud is an omission or intentional misstatement of a certain amount or disclosure in financial reporting to deceive users of financial statements. This study aims to determine the effect of financial stability, financial targets, supervisory effectiveness, and collusion on financial statement fraud. The population in this study were all BUMN companies listed on the Indonesi…
Fraud is an unlawful act and deed that commonly occurs in an organization or company. The purpose of this study is to see how the influence of materialism, organizational culture, materialism moderated by religiosity and organizational culture moderated by religiosity on the tendency of fraud in ASN Pekanbaru City Government. The population in this study was the State Civil Apparatus (ASN) in t…
Generally, every company publishes its financial statements according to specific reporting periods. According to PSAK No. 1, financial statements are a structured presentation of an entity's financial position and performance. They must present accurate and truthful information without any fraudulent activity, ensuring that no party is harmed and that users can rely on these statements for dec…
Financial statement fraud according to the American Institute of Certified Public Accountants (AICPA-2002) is an oversight or planned activity that results in the presentation of annual financial statements not being in accordance with the real conditions. This research aims to test and analyze the influence of financial stability, leverage, ineffective monitoring and change of auditors on indi…
This research aims to determine the influence of profitability variables, company size, independent commissioners, and audit opinion on the timeliness of financial reporting in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (BEI) from 2020 to 2022. This research method uses quantitative methods. by using secondary data in the form of financial reports found on the…
This research aims to analyze: (1) the influence of machiavellianism on the ethical perceptions of accounting students, (2) the influence of love of money on the ethical perceptions of accounting students, (3) the influence of religiosity on the ethical perceptions of accounting students, (4) the influence of idealism on the ethical perceptions of students accountant. The population in this stu…