This research aimed to examine the impact of independence board, audit committee, institutional ownership, corporate size, profitability, and leverage against Tax Avoidance. The population of this research are service and transportation companies that listed on Indonesian Stock Exchange during 2012-2014. The sample used in this research determined by purposive random sampling method, and totall…
This study aimed to test the Factors that affect the auditors dysfunctional behaviour. The population in this study is the auditor who worked on a public accounting firm in Pekanbaru, Padang and Batam. KAP total sample of 20,100 respondents. This study using Convenience Sampling. Criteria used in this sampling 1) auditor who worked on KAP Pekanbaru, Padang and Batam. 2) the level of senior audi…
This research was conducted on staff / staff working in Organization of Regional Device of Meranti Island District. This research is included in quantitative research. The type of data used in this study is primary data, data derived from the next source in data collection techniques, sampling is done by purposive sampling method sampling technique with certain considerations (Sugiyono, 2012: 3…
The purposes of this study are to analyze the effect of liquidity, profitability, solvability and firm size to stock price and find out if income smoothing moderates the relationship between liquidity, profitability, solvability, and firm size to stock price. The sample in this study is manufacturing company listed in Indonesia Stock Exchange in 2013-2015. The sample isselected by purposive sam…
Study this aims to examine the effect of motivation, work stress, leadership style and work of experience of auditors, working partner as moderating variable on the auditor performance in Public Accounting Firm in Pekanbaru, Padang and Medan. The sample use were as many as 88 auditors respondens. The type of data used is primary data by using questionnaire method of data collection. The method …
This study aims to examine the effect of Internal Control System,Suitability of Compensation, and Information Asymmetry Towards the Tendency of Accounting Fraud.The population that will be use in this research is all employees who work on 33 units of local government organization (SOPD) in Bengkalis district. The method used was purpose sampling. This study uses sample of 99 respondents working…
The purpose of this research is to determine and analyze the Influence of General Allocation Funds, Local Original Income, Time More Budget Financing and Area of Capital Expenditures at Regency/City Government in Riau Province. The variables tested in this research are General Allocation Fund, Local Original Income, Remaining More Budget Financing and Area to Capital Expenditure. This study use…
This study aims to determine the influence of corporate characteristics and corporate governance consisting of corporate activities, company size, liquidity, audit committee and board of directors of sustainability report publication on the company KOMPAS100 Index in Indonesia Stock Exchange 2014 s / d 2015. Data used in this research is secondary data from financial data at Indonesia Stock Exc…
This research examine the effect of organization commitment, professional commitment, task complexity and locus of control to job satisfaction auditor. Respondents in this study are auditors who worked public accounting firm at Pekanbaru, Padang and Batam. Population is auditor working at Public Accounting Firm at Pekanbaru, Padang, and Batam. The number of auditors who become the sample is 65 …
This study aims to find out the effect of the ability of investigatve auditor, the auditor’s experience, and the independence of the auditor on the effectiveness of audit procedures in the proof of fraud. The population in this case study on inspectorate provincial of riau. Data used in this research in primary data. Collecting data in this study using a questionnaire with sample was determin…
This research is aimed to examine influence of the presentation of the element-element integrated reporting in the annual report to the asymmetry of information. The research was conducted on a non-financial listed on the Indonesian stock exchange 2015.The population in this study are all non-financial companies listed on the stock exchange Indonesia in 2015 are 440 companies. Samples used in t…
This study aims to analyze the influence of liquidity, earnings management, independent commissioners, and executive compensation of tax aggressiveness. The population in the study is a Banking Company Registered in Indonesia Stock Exchange in the period 2014-2015. The sample is taken by using purposive sampling method, where the banking company that issued the financial statements, listed its…
This study aims to Analyze Factors Affecting the Existence of Risk Management Committee. The factors are: Proportion of Independent Board of Commissioners, Size of Board of Commissioners, Reputation of External Auditor, Risk of Financial Reporting, Leverage, Company Size, Characteristics of Audit Committee. The population in this study are all banking companies listed on the Stock Exchange 2012…
The purpose of this research is to analyze the influences of Time Pressure, Audit Risk, Materiality,Locus Of Control, Review Procedure and Quality Control, and Etical Awareness to toward the premature audit prosedures sign off. The sample of this research came form of sixty correspondences who are Auditor who have worked on Public Accountant Office in Batam and Pekanbaru. Data collected through…
This is aims to look at the Effect of Tax Planning, Deffered Tax Expense and Acrualson the of earnings management. The object of research is the manufacturing companies registered on the Indonesia Stock Exchange (IDX) the observation period of 2012-2014.The data used in thhis research is based on annual financial reports obtained through the site www.idx.co.id. The sampling method use purposive…
Along with the development of information technology in recent influence the tax revenue system in Indonesia, one of which is in the field of archiving. In the field of taxation, especially at the office of Directorate General of Taxation has implemented an electronic archive. An electronic archive is a renewal of the tax system carried out by the Directorate General of Taxation. e-Filing syste…
The purpose of this research is to analyze Influence of Fairness, Tax System, Discrimination, Possibility of Fraud Detected, and Intensity of Tax Audit on the perception of tax payer on the ethics of tax evasion. The sample consists of 100 taxpayers listed in the Tax Office of Pratama Bangkinang. The data that was used in this research was primary data and selected by using accidental sampling …
The purpose of this study was to obtain empirical evidence of the influence of e -filling, self -assessment system, and moral taxpayers on tax compliance in Siak. The population in this study is the taxpayer the hotels listed in the tax office of Siak with registered until 2013 that totaled 30. test this hypothesis using multiple linear regression analysis. The results showed that E-filing taxp…
The purpose of this study was to examine the effect of budget objective clarity, environmental uncertainly, and accounting controls on goverment performance accountability. We also examine the effect of managerial performance as moderating variable. All of the population as the sample and we found amounted 92 respondens. Data analysis technique used is multiple regression analysis were processe…
This research aims to invetigate the effect of Personal Disturbance, External Disturbance, Organizational Disturbance, Competency, and Professional Skills on the Auditors’ Independence in Public Accounting Firm (KAP) of Batam and Pekanbaru. While responden is consisted by the fifty Public Accounting Firm (KAP) officers in Batam and Pekanbaru. The data was collected by distributing quetionnair…