Ditapis dengan
pengaruh pengungkapan sustainability report, corporate governance dan intelle…
The energy sector listed on the Indonesia Stock Exchange experienced significant growth in 2022, followed by a decline in 2023. This fluctuation illustrates the high level of market volatility that affects stock prices and firm value, thereby emphasizing the need for greater transparency through sustainability reporting, strong corporate governance, and effective resource management. Firm …
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- 2210247838
determinan kinerja auditor : peran self efficacy sebagai mediasi dan spritual…
Based on data from the Summary Report of Semester Audit Results (IHPS) I of 2023, the BPK revealed 9,261 findings covering weaknesses in the internal control system, non-compliance that could result in losses, potential losses, and shortfalls in revenue, as well as inefficiency, inefficiency, and ineffectiveness (3E) with a total value of IDR 18.19 trillion. This also happened in the Riau P…
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- 2210246715
determinan business sustainability : peran financial performance sebagai medi…
Based on data from the Department of Cooperatives and SMEs of Pekanbaru City, an increase in the number of businesses from 2020 to 2022 can be observed. Over the three-year period, 191 new businesses were established, indicating intense competition among SMEs in Pekanbaru City. While small businesses experienced only slight growth, medium-sized businesses showed no increase over the same p…
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- 2110247840
determinan kualitas laporan keberlanjutan dengan external assurance sebagai v…
In recent years, Indonesia has faced significant environmental challenges, particularly related to climate change caused by environmental degradation and pollution. These issues have heightened corporate awareness regarding the importance of the Sustainable Development Goals (SDGs). Progress towards the SDGs can be transparently measured through Sustainability Reports, which reflect a comp…
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- 2210246726
strategi dalam optimalisasi penagihan tunggakan pajak daerah pada pemerintah …
This study aims to analyze the factors hindering the optimization of regional tax arrears collection, identify appropriate strategies for optimizing tax collection, and examine the factors influencing the effectiveness of tax arrears collection in the Dumai City Government. The research uses a qualitative approach with a descriptive method, involving data collection through observations, semi-s…
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- 2110247736
pengaruh kepercayaan dan kualitas informasi terhadap kinerja supply chain man…
This research is motivated by the lack of optimal implementation of supply chain management in the micro, small and medium business sector. Currently in Indonesia only 18% of MSMEs implement good supply chain management. This condition causes various problems, such as diffculty in obtaining cheap, timely and appropriate raw materials. The purpose of this study is to analyze the effect of trust …
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- 2310246456
Pengaruh Ukuran Perusahaan, Tekanan Pemegang Saham, Leverage, Dan Komisaris I…
ABSTRACT This research aims to determine the effect of company size, shareholder pressure, leverage, independent board of commissioners on the sustainability disclosure. The population in this study are all non-cyclical consumer sector companies listed on the Indonesia Stock Exchange for the period 2021-2023. The sample in this study amounted to 31 companies studied for 3 years, so that th…
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- 2102134704
Pengaruh Firm Size, Leverage, Profitabilitas, Intensitas Aset Tetap, Dan Capi…
ABSTRACT This study aims to examine the effect of firm size, leverage, profitability, fixed asset intensity, and capital intensity ratio on tax management. The population of this study was manufacturing companies in the energy sector listed on the Indonesia Stock Exchange during the 2021-2023 period. The sample was obtained using a purposive sampling method. Data were obtained from the off…
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- 2102126406
Pengaruh Capital Intensity, Inventory Intensity, Dan Corporate Social Respons…
ABSTRACT This study aims to examine the effect of capital intensity, inventory intensity, and corporate social responsibility on tax avoidance in manufacturing and basic materials sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2023. The objective is to determine whether these variables influence tax avoidance practices. The population of this study cons…
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- 2102113068
Pengaruh Pemahaman Tata Kelola Pemerintahan Yang Baik, Profesionalisme Dan Ga…
ABSTRACT This study aims to determine the effect of understanding good governance, professionalism and leadership style on auditor performance with organizational commitment as a moderating variable. This research was conducted based on the findings of problems related to auditor performance.The population of this research is the Inspectorate of Indragiri Hilir Regency and Indragiri Hulu …
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- 2002135969
Pengaruh Teknologi Informasi, Keterlibatan Pengguna, Dan Komitmen Organisasi …
ABSTRACT This study aims to determine the effect of information technology, user involvement, and organizational commitment on the quality of accounting information systems. The population in this study is UMKM in Marpoyan Damai District, Pekanbaru City in 2024. The sample in this study uses the Slovin formula totaling 97 MSMEs. The type of data in this study comes from primary data. Primary d…
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- 2102110327
Pengaruh Kualitas Aparatur Pemerintah Daerah, Sistem Pengendalian Intern Peme…
ABSTRACT The quality of financial statements is important to support strategic decision-making. Despite receiving an unqualified opinion in its audit of the financial statements, the Audit Board of Indonesia revealed that there were still issues related to internal control systems and compliance with laws and regulations. This study aims to examine and analyze the effect of the quality of …
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Pengaruh Tekanan Anggaran Waktu, Komitmen Profesional, Kompleksitas Tugas Ter…
ABSTRACT This study aims to determine the effect of time budget pressure, professional commitment, and task complexity at KAP Riau and Riau Islands. The research method used was quantitative, with multiple linear regression as the analytical tool. The population in this study were Junior Auditors, Senior Auditors, and Lead Auditors who were at Public Accounting Firms in Riau and Riau Islands. …
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Pengaruh Ukuran Perusahaan, Leverage, Dan Pertumbuhan Laba Terhadap Manajemen…
ABSTRACT Earnings Management reflects managerial intervention, indicating information asymmetry and conflicts of interest between managers and owners. This study aims to analyze the influence of Firm Size, Leverage, and Earnings Growth on Earnings Management, with Profitability as an intervening variable. The population consists of pharmaceutical and healthcare companies listed on the Ind…
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- 1902110297
Pengaruh Transparansi, Akuntabilitas, Dan Partisipasi Masyarakat Terhadap Pen…
ABSTRACT This study aims to examine and analyze the influence of transparency, accountability, and community participation on the management of village fund allocation in Rokan Hulu Regency. The background of this study is based on issues arising from the low quality of village financial management, characterized by ongoing cases of corruption and the lack of community involvement in the d…
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- 2102126632
Pengaruh Partisipasi Masyarakat, Akuntabilitas, Transparansi, Dan Kompetensi …
ABSTRACT This research aims to examine the influence of community participation, accountability, transparency, and the competence of village officials on the management of village funds. This research has a population of the Village Government in Pelalawan Regency and Siak Regency with a total of 226 villages. The sample technique in this research was simple random sampling. The data used in t…
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- 2102113116
The Effect Of Water Disclosure On Financial Performance In Indonesia (Evidenc…
ABSTRACT The increasing urgency of global water issues has pushed companies to enhance transparency in disclosing their environmental transparency, particularly industries with intensive water use. This study aims to investigate the effect of water disclosure on financial performance in consumer non cyclicals companies listed on the Indonesia Stock Exchange (IDX) during the period 2018-202…
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- 2102111153
Pengaruh Pengungkapan Emisi Karbon Dan Akuntansi Hijau Terhadap Nilai Perusah…
ABSTRACT This research aims to examine and analyze: (1) the effect of carbon emission disclosure on company value, (2) the effect of green accounting on company value, (3) the effect of carbon emission disclosure on company value moderated by profitability, and (4) the effect of green accounting on company value moderated by profitability. The population of this study consists of transport…
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- 2102113207
Pengaruh Situasi Audit, Pertimbangan Materialitas, Skeptisme Profesional, Dan…
ABSTRACT The study of the accuracy of audit opinions is important, as audit opinions determine public trust in financial statements. Inaccurate opinions can disadvantage stakeholders, so the results of this study are expected to provide input for improving audit quality. This study aims to determine the effect of audit conditions, Materiality Judgements, professional skepticism, and audit …
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- 2102126154
Pengaruh Pemahaman Perpajakan, Sistem Pajak, Sanksi Pajak, Keadilan Pajak Ter…
DINA AUFA RANGKUTI The study on tax evasion is necessary to reveal the factors responsible for it and its effect on state revenue. This research can also provide an overview of taxpayer behavior in fulfilling their tax obligations. This study aimed to determine the effects of tax understanding, the tax system, tax penalties, and tax fairness on tax evasion among individual taxpayers regist…
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- 2102110022
Karya Umum 
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Kesenian, Hiburan, dan Olahraga 
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Geografi dan Sejarah