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…
This research aims to analyze the effect board of commisioners size, competency of audit committee, KAP size, prior year’s audit opinion on audit delay with KAP repuation as a moderting variable. This population in this research are mining and agriculture companies listed on the Indonesia Stock Exchange during 2020-2022 period. The research used secondary data type, with quantitives methods, …
Financial condition is the ability of a company to be able to fulfill its financial obligations in a timely manner. Financial conditions can be categorized as healthy and unhealthy financial conditions. The purpose of this research is to determine the influence of the Independent Board of Commissioners, Sales Growth and Leverage on financial conditions moderated by Enterprise Risk Management (E…
This study aims to analyze the influence of the government's internal control system, compliance with laws and regulations, efficiency ratio, effectiveness ratio, and follow-up recommendations on audit results on audit opinions in Regional Governments in the Northern Sumatra region. The type of research conducted is quantitative research with the source of data used in this study is secondary d…
The central government provides a budget to villages in the form of village funds to increase the budget for development, services and community empowerment. The government budgets a large amount of village funds every year to be given to villages. Some of the main problems in managing village funds, both in the aspects of guidance and supervision. The aim of this research is to examine the in…
Purpose – This study aims to determine the influence of media visibility, social media, and company's reputation on the disclosure of sustainability reports on technology and health sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2014-2022. Design/methodology/approach - This research is a quantitative study that uses secondary data, sourced from annual reports di…
This research examines the effects of good corporate governance and intellectual capital on financial distress in companies listed on the Indonesia Stock Exchange (BEI) in 2018 – 2022. The population used in this research is companies listed on the BEI from 2018 – 2022. The samples were selected using purposive sampling and obtaining a sample of 204 companies with 255 objects of o…
This research aims to examine and analyze the influence of green product innovation, green process innovation, and profitability on sustainability performance in companies in the food and beverage sector and energy sector listed on the Indonesia Stock Exchange in 2019-2022. This research method is a quantitative research method using secondary data in the form of annual reports and co…
This study aims to analyze the effect of Environmental Performance and Carbon Emission Disclosure on the Company's Financial Performance with Good Corporate Governance as a moderating variable. This type of research is quantitative and sourced from secondary data. The population in this study comprises companies listed on the IDX (Indonesia Stock Exchange) that followed the PROPER pro…
This research aims to analyze the influence of accountability, transparency, responsibility and rule of law on the financial reports of Village-Owned Enterprises (BUMDes) in Kuantan Singingi Regency. The background to this research is that there are problems related to financial recording and preparation of financial reports that are not yet optimal at BUMDes in Kuantan Singingi Regency…
This research aims to determine the effect of liquidity, capital intensity and leverage on tax aggressiveness in food and beverage sector companies listed on the IDX for the 2019-2022 period. The research method used was quantitative with secondary data from 17 companies during the 2019-2022 period. This research uses multiple linear regression analysis techniques. The results of this …
This research aims to examine the influence of biological assets intensity, company size, managerial ownership, type of KAP, and profitability on the disclosure of biological assets in agricultural companies listed on the IDX. This research includes quantitative research and the population in this research is 15 agricultural companies listed on the IDX in 2019-2021. In this study, the s…