PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI, SISTEM PENGENDALIAN INTERNAL DAN K…

This study was conducted to test whether the use of information technology, internal control systems, and human resource competencies affect the performance of government agencies in the Regional Apparatus Organization in Kuantan Singingi Regency. The type of research used is quantitative research while the data source uses primary data collected through questionnaires. The sampling t…

PENGARUH KOMPETENSI APARATUR PEMERINTAH, SISTEM PENGENDALIAN INTERNAL DAN GA…

This research aims to determine the influence of government apparatus competency, internal control systems, and leadership style on the performance of government agencies. The population in this research is the regional government organizations of Bengkalis Regency with a total of 41 regional government organizations. The sampling technique in this research uses a non-probability sampli…

PENGARUH KEPEMILIKAN INSTITUSIONAL, THIN CAPITALIZATION, DAN SALES GROWTH TER…

This study aims to test and analyze the effect of institutional ownership, thin capitalization, and sales growth on tax avoidance. In consumer cyclicals sector companies listed on the Indonesian stock exchange classification (IDX-IC) during the 2018-2022 period. The search sample amounted to 120 companies selected using purposive sampling technique. The data analysis method applied is m…

PENGARUH LEVERAGE, KARAKTER EKSEKUTIF, UKURAN PERUSAHAAN, DAN DERIVATIF KEUAN…

This research aims to test and analyze the influence of leverage, executive character, company size, and financial derivatives on tax avoidance in manufacturing sector companies listed on the Indonesian stock exchange during the 2019-2022 period with a population of 217 companies using a purposive sampling technique which produces a sample of 16 companies. The data analysis method use…

PENGARUH MORAL REASONING, INDEPENDENSI, DAN INTEGRITAS TERHADAP KUALITAS AUDI…

Audit quality is the level of an auditor's compliance with professional standards and audit contracts, including the possibility of the auditor finding material errors in the client's financial statements and the ability to report these findings honestly. This study aims to examine the effect of moral reasoning, independence and integrity on the audit quality of local government financi…

PENGARUH KUALITAS SUMBERDAYA MANUSIA, PENGGUNAAN INFORMASI AKUNTANSI, PEMANFA…

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CORPORATE CULTURE AND CEO TURNOVER: DOES IT EFFECT FINANCIAL PERFORMANCE

This research aims to examine the influence of company culture and CEO turnover on company financial performance. This research use consumer goods companies as data. Financial performance as a dependent variable uses EPS as a proxy calculation. Meanwhile, corporate culture is proxied by the CVF culture concept and calculated using bags of words method, and CEO turnover is measured usi…

DEWAN DIREKSI DAN EARNINGS MANAGEMENT: PERAN FEMALE ON BOARDS DAN KOMITE AUDI…

This research aims to examine and analyze the board of directors and earnings management: the role of women on boards and the audit committee as moderating variables in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2022. This research method is a quantitative research method using secondary data in the form of financial reports of manufacturing companies liste…

PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN EMISI K…

This research influences profitability and company size on carbon emission disclosures with environmental performance as a moderating variable. This type of research is quantitative which comes from secondary data. The population in this study are companies registered on the BEI (Indonesian Stock Exchange) that take part in PROPER in 2018-2022. Sampling used a purposive sampling method …

PENGARUH PENERAPAN SISTEM PENGENDALIAN INTERNAL, KOMPETENSI APARATUR, DAN M…

Abstract : Prevention of fraud in village financial management is important considering that the amount of village fund allocation is not small. This study highlights the application of the internal control system, apparatus competence, and morality to fraud prevention. The population in this study were village officials who worked in the village government in the Siulak sub-district ar…

PENGARUH INTENSITAS PERSEDIAAN, PERTUMBUHAN PENJUALAN, INTENSITAS MODAL DAN …

This study aims to determine the effect of inventory intensity, sales growth, capital intensity and leverage on tax avoidance. The population in this study were all oil gas and coal companies listed on the IDX for the period 2018-2022. The number of samples in this study were 30 companies. The data analysis technique used is quantitative method with interpretation in the form of quantitativ…

Fraudulent Financial Statement: Analisis Fraud Pentagon (Studi Empiris pada P…

This research aims to empirically prove the influence of Pentagon fraud in detecting financial statement fraud in State-Owned Enterprises listed on the Indonesia Stock Exchange (IDX) in 2018-2022. The sample in this research was 21 companies using purposive sampling. The variables used in this research are External Pressure, Nature of Industry, Change in Auditor, Change in Director and Politica…

Ceo Tenure Dan Earnings Management: Peran Female On Boards Dan Komisaris Inde…

This research aims to determine the effect of CEO tenure variables on earnings management with female on board and independent commissioners as moderating variables in manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2022. This research method is a quantitative research method using secondary data in the form of financial reports of manufacturing companies list…

Pengaruh Strategi Bisnis, Leverage, Return On Assets, Dan Ukuran Perusahaan T…

Tax is a mandatory contribution to the state owed by an individual or entity that is coercive based on law, without receiving direct compensation and is used for state needs for the greatest prosperity of the people (RI Law No. 28 of 2007). Tax avoidance is an effort made by taxpayers to reduce the tax burden by not violating the law or other applicable regulations. This research aims to examin…

Pengaruh Strategi Bisnis, Media Sosial, Payment Gateway, Literasi Keuangan, D…

This research is motivated by the importance of MSMEs which are one form of driving the economy in Indonesia. However, in its implementation, the performance of MSMEs in Pekanbaru City experienced a decline, including a decline in sales which could reach 50%. This research aims to determine the influence of business strategy variables, social media, payment gateways, financial literacy and the …

Pengaruh Inklusi Keuangan, Pengelolaan Keuangan, Inovasi, Dan Social Commerce…

MSMEs play a crucial role as stabilizers of the Indonesian economy. Along with significant growth every year, MSMEs need serious attention to deal with various challenges that exist. This research was conducted to analyze the influence of financial inclusion, financial management, innovation and social commerce on the performance of MSMEs. This research is quantitative research and the type of …

Pengaruh Profitabilitas, Ukuran Perusahaan Dan Solvabilitas Terhadap Ketepata…

This study aims to test and analyze the effect of Profitability, company size, and Solvency on the Timeliness of Financial Report Submission with KAP Reputation as a Moderator. In non-primary consumer goods sector companies listed on the Indonesia Stock Exchange during the 2020-2022 period. The population in this study includes all non-primary consumer goods companies listed on the Indonesia St…

Pengaruh Independensi, Financial Distress, Kualitas Audit Dan Manajemen Laba …

This research aims to determine the influence of independence, financial distress, audit quality and earnings management on the integrity of financial reports in mining companies listed on the IDX in 2018-2020. The research method used was quantitative with secondary data in the form of financial report data on the IDX with a research sample of 39 mining companies. This research uses multiple l…

Pengaruh Kecanggihan Teknologi Informasi, Kinerja Individual, Dan Optimalisas…

The accounting information system aims to process accounting data into information needed for decision makers. This study aims to test and analyze the effect of information technology sophistication, individual performance and optimization of information technology on the effectiveness of accounting information systems with management participation as a moderating variable. The population in th…

Pengaruh Green Accounting, Kinerja Lingkungan Dan Ukuran Perusahaan Terhadap …

This study aims to examine the effect of Green Accounting, Environmental Performance and Company Size on Financial Performance applied to the mining company sector listed on the Indonesia Stock Exchange for the period 2019 to 2022. The data used in this study are secondary data using purposive sampling method. The sample of this study consisted of 88 samples in 22 companies. The data analysis t…