Fraud is an unlawful act and deed that commonly occurs in an organization or company. The purpose of this study is to see how the influence of materialism, organizational culture, materialism moderated by religiosity and organizational culture moderated by religiosity on the tendency of fraud in ASN Pekanbaru City Government. The population in this study was the State Civil Apparatus (ASN) in t…
Generally, every company publishes its financial statements according to specific reporting periods. According to PSAK No. 1, financial statements are a structured presentation of an entity's financial position and performance. They must present accurate and truthful information without any fraudulent activity, ensuring that no party is harmed and that users can rely on these statements for dec…
Financial statement fraud according to the American Institute of Certified Public Accountants (AICPA-2002) is an oversight or planned activity that results in the presentation of annual financial statements not being in accordance with the real conditions. This research aims to test and analyze the influence of financial stability, leverage, ineffective monitoring and change of auditors on indi…
This research aims to determine the influence of profitability variables, company size, independent commissioners, and audit opinion on the timeliness of financial reporting in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (BEI) from 2020 to 2022. This research method uses quantitative methods. by using secondary data in the form of financial reports found on the…
Sustainability reporting is the practice of measuring, disclosing and accountability efforts for organizational performance in achieving sustainable development goals to stakeholders, both internal and external. On this basis, this research is based on the understanding that sustainability reporting is a form of business responsibility that is oriented towards fulfilling public expectations reg…
This research aims to empirically test the influence of Independent Commissioners and Foreign Ownership on the Sustainability Report (Empirical Study of Infrastructure, Utilities and Transportation Sub-Sector Companies listed on the Indonesia Stock Exchange 2020-2022). The population of this research includes all Infrastructure, Utilities and Transportation Sub-Sector companies listed on the In…
This study aims to determine the effect of: Economic Value Added (EVA) on Stock Return in companies that are members of the LQ-45 Index on the Indonesia Stock Exchange for the 2020-2023 period, Market Value Added (MVA) on Stock Return in companies that are members of the LQ-45 Index on the Indonesia Stock Exchange for the 2020-2023 period, Operating Cash Flow on Stock Return in companies that a…
Ahmad Tarmizi, NIM: 2010247504.The Influence of Due Professional Care, Time Budget Pressure, and Engagement Quality Review on Audit Quality and Organizational Ethical Culture as Moderating Variables (Empirical Study at Public Accounting Firms in the Central Sumatra Region). Supervised by Rita Anugerah and Andreas. Stakeholders, including the public, have great trust in the auditor profession, …
FADHILLAH OCTA VIOLA RANTI, NIM. 2110247698, Determinants Influencing Performance with Organizational Culture as a Moderating Variable, Supervised by Nasrizal and Nur Azlina. Based on the 2019 Health Profile report of Indonesia from the Ministry of Health Data and Information Center, it was found that the performance of Community Health Centers (Puskesmas) in Indonesia is still not optimal. I…
IDA PUTRI YANI, NIM. 2210246707, Analysis of Good Agricultural Practices and Production Efficiency of Sago Farming in Riau Province, supervised by Djaimi Bakce and Syaiful Hadi. Sago is one of the alternative foods that has great potential as a source of carbohydrates, has high nutritional value and fiber content. Sago can be processed into various kinds of food products such as sago flour, sa…
NUR AZIRA, NIM. 2210246708, Analysis of Good Agricultural Practices and Production Efficiency of Local Coconut Farming in Bengkalis Regency, supervised by Djaimi Bakce and Syaiful Hadi. Bengkalis Regency is a district that has the potential to become a center for developing local coconut commodities because of its strategic location, namely to the east of Sumatra Island, which directly borders…
MARCHA ANNISA AULIA, NIM 2210246705, The Analysis of Good Governance and Financial Performance of BUMDes in Riau Province, supervised by Ahmad Rifai, SP, MP, Ph.D and Dr. Ir. Rosnita, M.Si. This research aims to analyze strategies for improving good governance of BUMDesin Riau Province byformerlyidentifying theGood Corporate Governance (GCG) and financial performance, then analyzing the relati…
JERNIHTAYANTI, NIM. 2010241819, Growth and Hematology of Osphronemus gouramy that Fed with Moringa oleifera Enriched Pellets and Reared in Saline Media, supervised by Dr. Dra. Windarti, M.Sc dan Prof. Dr. Saberina Hasibuan, S.Pi, M.T. Osphronemus gouramy is freshwater fish, but it can be reared under saline media. Difference in salinity might trigger stress in that fish and thus reduce the h…
Exchange Rate (NTP) and Gross Regional Domestic Product (GRDP) on Labor Absorption in the Coconut Smallholder Crop Subsector, Riau Province, 2012-2023 Supervised by Dr. Rosyetti, S.E.,M.Si. and Dr. Any Widayatsari, S.E., M.SE This research examines the role of the coconut plantation subsector in labor absorption in Riau Province. The background to this research is that Riau Province is the lar…
FURQON NUR ISLAMIATI, NIM. 2110247687, Analysis of Regional Financial Independence of the Bengkalis Regency Government in the Implementation of Regional Autonomy, supervised by Prof. Dr. H.B. Isyandi, SE, MS and Dr. Any Widayatsari, SE, M. SE. This research aims to analyze the influence of balancing funds on regional financial independence, analyze the influence of regional original income (P…
Desi Ratnasari (NIM: 2210246693). Evaluation of the Character Education Program in the Project for Strengthening the Profile of Pancasila Students at SMK Negeri 2 Pekanbaru. Second Degree Program Thesis (S-2) Educational Administration Study Program, Riau University, 2024. Supervisor I, Prof. Dr. Fadly Azhar, Dipl., M.Ed and Supervisor II, Prof. Dr. Hadriana, M.Pd. This research aims to desc…
SYAMSUL ERMAN, NIM 2210246692, The Influence of Self-Efficacy and Work Environment on the Altruism of Middle School Teachers in Tapung Hulu District, dibimbing oleh Sumarno and M. Nur Mustafa. When in the school environment, teachers become examples and role models for students, therefore a teacher is required to be able to guide each student. Therefore, teachers must also be role models of al…
JUMMI SAIDAH, NIM 2210246701, The Influence of the Work Environment and Commitment on Optimizing Infrastructure by Public Elementary School Teachers in Payung Sekaki District, guided by Daeng Ayub and Daviq Chairilsyah. Facilities and infrastructure are one of the important elements in the world of education. Facilities and infrastructure are absolute requirements for an educational instituti…
RATNAWATI, NIM. 2210246690, Management Implementation of the Moving Teacher Education Program at the Kindergarten Level in Pekanbaru City, supervised by Dr. Daviq Chairilsyah, M.Psi and Dr. Elfis Suanto, M.Si. This research aims to analyze the implementation of the management of the moving teacher education programs the kindergarten level in the sub-focus of planning, organizing, implementing …