ABSTRACT This study aims to analyze the effect of the implementation of good governance, village apparatus competence, and internal control systems on village fund management, with the use of information technology as a moderating variable. This study is a quantitative study. The population in this study were all villages in the Rakit Kulim, Lubuk Batu Jaya, and Kuala Cenaku sub-districts tota…
ABSTRACT This study aims to analyze the influence of human resource competence, clarity of budget targets, and reporting systems on the accountability of government agency performance. This study was conducted at the Regional Apparatus Organization (OPD) in Rokan Hulu Regency. This study uses a quantitative approach using surveys and questionnaires distributed to 225 respondents consisting of …
Abstract This study aims to analyze the effect of human capital and organizational culture on MSME performance, using sustainable competitive advantage as a mediating variable. Data for this study was collected using a questionnaire survey to 133 respondents who are owners and managers of Tourism MSMEs in Kampar Regency. Data analysis was conducted using SmartPLS4, a software often used in aca…
ABSTRACT This study aims to analyze the effect of Financial Literacy, Risk Perception, and Subjective Norms through Trust as a mediation on the Intention to Use Financial Technology Peer-to-Peer Lending among millennials in Pekanbaru City. This type of research is quantitative research using primary data obtained through distributing questionnaires to millennials in Pekanbaru City. The po…
ABSTRACT This thesis aims to analyze the effect of Corporate Risk, Inventory Intensity, and Profitability on Tax Aggressiveness with Corporate Social Responsibility (CSR) as a moderating variable, in the Consumer Non-Cyclicals sector listed on the IDX during the 2019-2023 period. This research uses quantitative methods with a moderation regression analysis approach. Based on hypothesis testing…
ABSTRACT This study aims to examine the influence of audit tenure, auditor switching, and audit firm size on audit quality with audit fee as a moderating variable in State-Owned Enterprises (SOEs) that are listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The method used in this research is a quantitative approach with secondary data sources in the form of annual financial statem…
ABSTRACT This study aims to analyze the effect of the influence of financial conditions, audit quality, internal mechanisms of good corporate governance with the proxy of independent commissioners and audit committee competence on going concern audit opinion on State-Owned Enterprises (SOEs) companies in 2019-2023. This research was conducted with a quantitative research approach. The populati…
ABSTRACT This research aims to test and analyze the influence of social entrepreneurship orientation and social innovation on the performance of social enterprises. This study uses competitive advantage as a mediation. The researcher uses cooperatives in Indragiri Hilir Regency, Riau, Indonesia, as the current research population. Data were collected using questionnaires and through Google For…
ABSTRACT This study aims to examine the effect of examining the effect of Inventory Intensity, Thin Capitalization, and Company Size on Tax Aggressiveness with Political Connection as a moderating variable. The population of this study are all food and beverage subsector companies listed on the Indonesia Stock Exchange from 2021 to 2023. The sample in this study which was determined based on …
ABSTRACT The purpose of this study is to provide empirical evidence on the influence of auditor experience, professional competence, compliance pressure, and task complexity on audit judgment. Auditor experience (X1), professional competence (X2), compliance pressure (X3), and task complexity (X4) are independent variables, while audit judgment (Y) is the dependent variable. This research…
ABSTRACT This research aims to determine the effect of Regional Original Income, Revenue Sharing Funds, General Allocation Funds, Special Allocation Funds, and Budget Calculation Surplus on Capital Expenditures in the Kuantan Singingi Regency Government. The data source used in this research is primary data. The independent variables used in this research are Regional Original Income, Rev…
ABSTRACT This study aims to determine the effect of internal control, good corporate governance, and individual morality on fraud prevention. This research uses quantitative methods using primary data obtained from questionnaires. The population in this study were Riau Provincial Government BUMD companies. Determination of the sample of this study using purposive sampling method and obtained a…
ABSTRACT The purpose of this study is to determine the effect of liquidity, profitability, business risk and investment opportunity set (IOS) on company value in IDX 80 companies 2019 - 2023. This study was conducted on companies included in IDX 80. The population in this study were IDX 80 companies 2019 - 2023, while the sample in this study amounted to 37 people with purposive sampling techn…
ABSTRACT This study aims to analyze: (1) The effect of female board leadership on sustainability disclosure (2) The effect of board independence on sustainability disclosure (3) The effect of board financial expertise on sustainability disclosure (4) The effect of financial performance on sustainability disclosure. The population in this study are companies listed on the Indonesia Stock Exchan…
ABSTRACT This study aims to analyze: (1) The effect of gender equality of the board of commissioners on sustainability disclosure (2) The effect of independence of the board of commissioners on sustainability disclosure (3) The effect of financial expertise of the board of commissioners on sustainability disclosure (4) The effect of foreign ownership on sustainability disclosure. The populatio…
ABSTRACT This study purpose to determine the effect of Board Effort, CEO Narcissism, and Real Eanings Management on Corporate Sustainability Performance. This research is a quatitative research using secondary data derived from Annual Report and Sustainability Report. The population in this study are all Basic Material Sector Companies listed on lndonesia Stock Exchange for 2020-2023. There a…
ABSTRAC This study aims to examine the Influence of Corporate Social Responsibility, Independent Commissioners, Audit Committees, and Company Size on Earnings Management in Food and Beverage Sub-Sector Manufacturing Companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. The research method used is quantitative research with data analysis techniques using SPSS Version 21 software.…
ABSTRACT Cooperatives, as a form of social enterprise, have an important role in the economy, but many cooperatives face challenges in maintaining their performance. This study examines the role of human capital and social capital in improving the performance of social enterprises, namely cooperatives, with competitive advantage as a mediating variable. The population of this research is coope…
ABSTRACT The principle of conservatism is used in financial reporting with the aim of recognizing, measuring and recording low assets and income as well as high liabilities and expenses by using the principle of prudence in decision making. This research aims to determine the influence of good corporate governance (namely managerial ownership, audit committee and independent commissioners) and…
ABSTRACT This study aims to examine the effects of financial distress, audit opinions, management changes and tenure audits on switching auditors in State-Owned Enterprises (SOEs) that are registered and have been listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The method used in this study is a quantitative approach with secondary data sources in the form of annual financial statem…