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…
Sustainability reporting is the practice of measuring, disclosing and accountability efforts for organizational performance in achieving sustainable development goals to stakeholders, both internal and external. On this basis, this research is based on the understanding that sustainability reporting is a form of business responsibility that is oriented towards fulfilling public expectations reg…
This research aims to empirically test the influence of Independent Commissioners and Foreign Ownership on the Sustainability Report (Empirical Study of Infrastructure, Utilities and Transportation Sub-Sector Companies listed on the Indonesia Stock Exchange 2020-2022). The population of this research includes all Infrastructure, Utilities and Transportation Sub-Sector companies listed on the In…
This study aims to determine the effect of: Economic Value Added (EVA) on Stock Return in companies that are members of the LQ-45 Index on the Indonesia Stock Exchange for the 2020-2023 period, Market Value Added (MVA) on Stock Return in companies that are members of the LQ-45 Index on the Indonesia Stock Exchange for the 2020-2023 period, Operating Cash Flow on Stock Return in companies that a…
Ahmad Tarmizi, NIM: 2010247504.The Influence of Due Professional Care, Time Budget Pressure, and Engagement Quality Review on Audit Quality and Organizational Ethical Culture as Moderating Variables (Empirical Study at Public Accounting Firms in the Central Sumatra Region). Supervised by Rita Anugerah and Andreas. Stakeholders, including the public, have great trust in the auditor profession, …
FADHILLAH OCTA VIOLA RANTI, NIM. 2110247698, Determinants Influencing Performance with Organizational Culture as a Moderating Variable, Supervised by Nasrizal and Nur Azlina. Based on the 2019 Health Profile report of Indonesia from the Ministry of Health Data and Information Center, it was found that the performance of Community Health Centers (Puskesmas) in Indonesia is still not optimal. I…
RIRIN ADYUS, NIM. 1910247717, Analysis Of Macroeconomic Factors And Company Performance On Stock Prices In Indonesia, Supervised and proctoring by Emrinaldi Nur DP and Novita Indrawati. Share prices are an attractive investment for many people, therefore this research was conducted to provide investors with an overview and additional considerations regarding what factors can influence shares …
This research aims to examine the influence of the use of information technology, organizational commitment, leadership style and community participation on accountability in village financial management. This research uses quantitative methods. The population in this study was 242 villages in Kampar Regency. The sampling method in this research uses non-probability sampling using purposive sam…
This research aims to examine the influence of financial rewards, job market considerations, work environment, social values and professional recognition on students' interest in becoming auditors at KAP (empirical study of undergraduate accounting students at Riau University). The population in this study included all Bachelor of Accounting students at Riau University, namely 340 students. Th…
The profession of a public accountant is considered a prestigious career option and an ideal goal for accounting graduates. However, there are several considerations that accounting students take into account when choosing their desired career path. This study aims to analyze the impact of adversity intelligence, gender understanding, work environment, and job market considerations on accountin…
This research aims to analyze the faktors that influence the quality of local government financial reports consisting of human resource competency, internal control systems, organizational commitment and the use of information technology on the quality of local government financial reports in the Tanah Datar Regency OPD. This research is research quantitative. The population in this study was a…
There is a lot of fraud that harms an organization, especially the Regional Apparatus Organization. One form of fraud that often occurs is corruption, therefore fraud must be prevented through fraud prevention. A fraud can be prevented in several ways, including improving the internal control system, increasing the integrity, independence, and professionalism of the State Civil Apparatus. Fraud…
This research aims to examine the influence of institutional ownership, profitability, leverage and company size on tax avoidance in manufacturing companies. The population in this study are manufacturing companies in the daily goods industry sector listed on the Indonesia Stock Exchange from 2019 to 2022. The sample in this study, which was determined based on certain characteristics, was 39 c…
The integrity of financial statements is the quality of information that ensures that the information is reasonably free from errors and biases and honestly presents what is intended to be stated (Statement of Financial Accounting Concepts (SFAC) No. 2). This research aims to test and analyze whether the influence of audit committees, independent commissioners, institutional ownership and Intel…
ABSTRACT This study aims to empirically prove the effect of pressure, opportunity, rationalization, ability and materiality factors on the detection of financial statement fraud in infrastructure sector companies listed on the IDX in 2019- 2022. The study population was 62 infrastructure sector companies. The sample collection technique used purposive sampling technique so that a total sample …
ABSTRAK This research aims to test and analyze the influence of profitability, independent board of commissioners, foreign ownership, and green accounting on sustainability reporting disclosures in LQ45 companies listed on the Indonesia Stock Exchange for the 2018-2022 period. This research method is a quantitative research method using secondary data in the form of annual reports and sustaina…
ABSTRACT Financial reporting quality refers to the degree to which information presented in financial statements accurately reflects a company's economic condition and performance. This study aims to examine and analyze the influence of managerial, institutional, and foreign ownership on financial reporting quality, with the audit committee serving as a moderating variable. The research popula…
ABSTRACT This study aims to analyze the influence of Firm Size, Board of Commissioners, Risk Management Committee, and Reputation Auditors on enterprise risk management disclosure with Audit Committee as a moderating variable (Empirical study of financial companies listed on the IDX for 2018-2022). The data used in this study are secondary data. The sampling technique used is the purposive sam…
ABSTRACT Firm value reflects the company's ability to provide prosperity for shareholders which is reflected in the increase in stock prices. This study aims to test and analyze the effect of financial performance, capital structure, and firm size on firm value. The population in this study were 46 banking companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2022 period. The …
ABSTRAC This study aims to examine the Effect of Competence of Village Apparatuses, Transparency, Internal Control Systems, and Utilization of Information Technology on the Accountability of Village Fund Management in Kuantan Singingi Regency. The research method used is quantitative research with data analysis techniques using WarpPLS version 7.0 software tools. The sample in the study amou…