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…
ABSTRACT This research aims to analyze the factors that influence the accountability of village fund management, consisting of Competence of Village Officials, Village Government Organizational Commitment, and Transparency towards Accountability of Village Fund Management in Indragiri Hulu Regency. This research is quantitative research using primary data in the form of questionnaires. The p…
Rizki Asih Gustari ABSTRACT This research aims to examine and analyze the influence of profitability, company size and ownership structure on Corporate Social Responsibility (CSR) disclosure in non-cyclical consumer sector companies listed on the BEI in 2020- 2023. The sampling technique in this research used a purposive sampling technique and a sample of 19 companies was obtained. The da…
ABSTRACK This study aims to examine and determine the effect of leverage, firm size and corporate social responsibility disclosure on tax avoidance. The population in this study are all companies in energy sector lister on the Indonesia Stock Exchange Period 2019-2021. Sampling in this study was carried out by purposive sampling method, so that a sample of 22 companies was obtained. The da…
ABSTRACT Company value is an investor's perception of the level of success of an entity in managing resources and gaining maximum profit associated with stock prices. This study aims to test and analyse the effect of financial performance and environmental performance on company value with ownership structure as a moderating variable. In this study, the independent variable of financial perfor…
ABSTRACT Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) are independent financial accounting standards that can be used by entities that meet the definition of an entity without significant public accountability. SAK EMKM clearly explains the business unit concept as one of its basic assumptions. Therefore, to prepare financial reports based on SAK EMKM, a compa…
Abstract This study aims to determine the effect of participation in budgeting, functional supervisors, and leadership style on local government performance. The population in this study is the Pekanbaru City Regional Apparatus Organization. The sample selection in this study used a purposive sampling method to process data using the SPSS application. The samples selected in this study were …
ABSTRACT Financial statement fraud, according to the American Institute of Certified Public Accountants (2002), involves deliberate actions such as manipulating, altering, or even omitting material facts and accounting data, where such actions can influence investment decisions to the detriment of others. This study aims to examine and analyze whether Ineffective Monitoring, Financial Stabil…
ABSTRACT Fraud according to The Institute of Internal Auditors (IIA) is any illegal act characterized by fraud, concealment, or breach of trust. This study aims to test and analyze whether External Pressure, Ineffective Supervision, Auditor Change, and Collusion have an effect on Financial Statement Fraud. The population of this study is Mining and Real Estate Companies and properties listed…
This research aims to determine and analyze the results of the influence of transparency, accountability, community participation and leadership style on the management of village fund allocations (ADD) in Rokan Hulu Regency. This research took the form of field research using questionnaires and data processing using the SPSS application tool, 26 quantitatively , considering that the population…
This research aims to empirically test the influence of Leverage, Capital Intensity, Inventory Intensity and company size on Tax Aggressiveness (Empirical Study of Non-Cyclical Consumer Sector Companies Listed on the Indonesia Stock Exchange in 2020-2022). The population in this study includes all Consumer NonCyclicals companies listed on the Indonesia Stock Exchange for 2020-2022, namely 87 c…
This research aims to empirically test the influence of Leverage, Liquidity and Independent Commissioners on the Tax Aggressiveness (Empirical Study of Consumer Cyclicals Companies Listed on the Indonesian Stock Exchange in 2020-2023). The population in this study includes all Consumer Cyclicals companies listed on the Indonesian Stock Exchange in 2020-2022, namely 140 companies. The sample in…