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…
This study aims to examine the effects of Auditor Switching, Financial Distress, and Company Size on Audit Report Lag. The population of this study consists of Property and Real Estate Companies listed on the Indonesia Stock Exchange (IDX) from 2020-2022 Data were obtained from the official website of the Indonesia Stock Exchange and other related websites, as well as through a review of liter…
This research aims to examine the influence of the whistleblowing system, bystander effect and organizational culture on fraudulent financial statement in the Regional Apparatus Organization of Siak Sri Indrapura Regency. This research is a type of quantitative research. In this research, Fraud Diamond Theory is used. The number of samples taken was 81 employees who worked in the Regional Appar…
This study aims to test and analyze the effect of Financial Stability, External Pressure, and Audit Committee on Financial Statement Fraud. The population in this study were BUMN companies listed on the IDX for the 2019-2022 period. The sampling method used in this study was purposive sampling so that the sample in this study obtained 19 BUMN companies that were in accordance with the predeterm…
This study aims to examine the effect of professionalism, work experience, compliance with the code of ethics, audit fee and time budget pressure on audit quality. This research is a quantitative research. The population in this study were Public Accounting Firm, Pekanbaru City, Riau Province. The sample in this study used the Purpose Sampling method. The type of data used in this research is p…
Company performance is a decision from all agreed factors, therefore to assess company performance by increasing the company's financial performance. The basis for decision making can be seen by measuring the company's financial performance. This study aims to analyze the effect of business strategy and good corporate governance on company performance (empirical study of consumer goods industr…
This research aims to examine the influence of business strategy, institutional ownership, managerial ownership, independent commissioners, and audit committees on company value. The population in this study are manufacturing sector companies listed on the Indonesian Stock Exchange for the 2020 – 2022 period. The sample selection technique uses a purposive sampling method. The sample selected…
This research aims to test and analyze the influence of audit opinion, profitability on audit delay and audit delay on investor reactions. In manufacturing companies in the textile and garment industry sector listed on the Indonesian stock exchange classification (IDX-IC) during the 2018-2022 period. The research sample consisted of 13 companies selected using purposive sampling technique. The …
This research aims to analyze the factors that have an impact on the accountability of Regional Financial Management, which consists of Presentation of Financial Reports, Accessibility of Financial Reports and Internal Control Systems for Accountability of Regional Financial Management. This research is quantitative research. The population in this study was OPD in Kuantan Singingi Regency. The…
This study aims to examine the effect of tax digitalization, tax knowledge and tax sanctions on individual taxpayer compliance with taxpayer awareness as a mediating variable. In determining the sample, this study used the Slovin formula, obtained 100 respondents from questionnaires distributed offline with the data analysis tool SmartPLS 4.0 software. The results of this study indicate that ta…