Performance is the result of work in quality and quantity achieved by an employee in carrying out his duties in accordance with the responsibilities given to him. Improving performance Tax auditors are very important in increasing state revenues through the taxation sector. This study has several objectives, first to analyze the effect of professionalism on the performance of tax auditors. Seco…
This study has several objectives, first to analyze the effect of job satisfaction on the performance of tax auditors, second, analyze the influence of organizational commitment on the performance of tax auditors, third, analyze the effect of competency on tax audit performance, fourth, analyze the influence of emotional intelligence on tax audit , to analyze the effect of job satisfaction, org…
This study has several objectives, first to analyze the effect of job stress, work environment and motivation on the performance of tax auditors. Second, analyze the effect of job stress, work environment on the motivation. Third, to analyze the effect of job stress and work environment on the performance of tax auditors after being mediated by motivation. Motivation is expected to have an infl…
ABSTRACT This research examined the effect of financial target, external pressure, ineffective monitoring, change in auditor, change in director and frequent number of ceo’s picture on fraudulent financial reporting. The samples used in this studied are 34 banking sector company that listed in Indonesia Stock Exchange during the period 2014-2018. The type of data used are secondary data,…
ABSTRACT The purpose of this research was to identify and analyze about (1) The effect of integrity on audit quality, (2) The effect of motivation on audit quality, (3) The effect of objectivity on audit quality, (4) The effect of accountability on audit quality, (5) The effect of work experience on audit quality. Study was conducted at inspectorate of Riau Province, Pekanbaru City and Sia…
ABSTRACT Budget absorption is one measure of the government's performance in moving the wheels of the economy. absorption of the budget is generally absorbed slowly, even its realization often accumulates at the end of the year due to various problems, both from the control, administrative and technical aspects. The purpose of this study was to examine the effect of the government's intern…
ABSTRACT This study aims to examine the effect of good corporate governance and company size on the financial performance of banking and financecompanies listed on the Indonesian stock exchange in 2017-2019. Financial performance is measured by cash flow return on assets (CFROA). While the indicators of good corporate governance use the independent board of commissioners, audit committe, …
One of the ways to identify fraud or corruption that is happening is by obtain information about the fraud from an individual or group of reporters or so called whistleblower. The purpose of this research is to examine empirically the influence of demographic, individual, and organizational factors on whistleblowing intentions. Respondent in this research are ASN (Aparatur Sipil Negara) who wo…
This research are aimed to examine (1) effect of Budget Formulation Policy on Implementation of Performance Based Budgeting, (2) effect of Political Budgeting on Implementation of Performance Based Budgeting, (3) effect of Purpose Orientation on Implementation of Performance Based Budgeting, (4) moderating role of Inspektorat Supervision on the effect of Budget Formulation Policy on Implementat…
The phenomenon that becomes the object of research is the inadequate realization of local taxes in Pekanbaru City which is caused by the poor performance of 4 types of local taxes, namely Advertising Tax, Swallow's Nest Tax, Groundwater Tax; and Non-Metal Mineral and Rock Tax. Referring to the phenomena and preliminary data, it was found that in the upstream period it was suspected that th…
This research was developed based on Resource Based View (RBV) and Resource Dependence Theory (RDT) to identify internal and external resources that are most relevant to organizational performance. This research is an extension of previous studies. Previous studies were conducted using the RBV and RDT approaches separately and consider organizational resources only in one side, internal or exte…
This study aims to examine and analyze the effect of Profitability, Leverage, audit quality, and corporate governance on tax avoidance. The research population is International mining companies listed on the Indonesia Stock Exchange for the period 2016 to 2018, number 15 samples. The sampling technique uses purposive sampling method by taking a predetermined sample based on certain criteria. Da…
The very dynamic information system application platform used in the development planning process certainly supports the support of the development planning stakeholders themselves, both from the executive, consisting of the Regional Government and its staff as well as from the legislature. The ranks of the Regional Government consist of regional apparatus organizations. In carrying out its mai…
This study aims to determine the effect of the fraud pentagon financial statement with firm value as a moderating variable (empirical study of companies listed on the Indonesian stock exchange on 2016 - 2019.This study uses a quantitative method research design. The population of this research is financial service companies listed on the Indonesian stock exchange. The research sample was taken …
The study is a survey research using census method,the spreading technique using a questionnaire. The respondents in this study were auditors who worked for the Inspectorate of Kampar. The number of auditor who observed in this study was 39 auditors in Inspectorate of Kampar. Data was analyzed using multiple linear regression testing and MRA. The results showed that accountability had a positi…
The purpose of this study is to test and analyze the effect of inflation, asset revaluation, and leverage on stock prices with profitability as an intervening variable in manufacturing companies listed on the Indonesia Stock Exchange for the 2014-2017 period. This research refers to signal theory and agency theory. Signal theory is a theory that provides a signal good news and bad news. By …
Fixed asset management is not an easy job for local governments, this is because local governments must pay attention to planning needs to claim compensation. The purpose of this study was to examine and analyze the influence of the quality of the apparatus, regulations, management information systems and internal control systems on the effectiveness of fixed asset management in Bengkalis Regen…
This study aims to prove empirically the effect of foreign ownership, foreign operation and real earning management in tax avoidance. This research is classified as a quantitative research. The population in this study were all manufactures firm listed on BEI period 2017-2019. While the research sample was determined by purposive sampling method in order to obtain 61 firms. The type of data use…
Less adequate effectiveness of internal auditor in detecting fraud causes question in public related to the function of internal auditor in detecting fraud. Based on the report by Association of Certified Fraud Examiners (ACFE) in 2018, if estimated loss is determined 5% at Gross World Product forecast in 2017 in the amount of USD 79,6 trillion, then the total projection of fraud loss is almost…
The research was conducted in consumer goods industry sector companies listed on the Indonesia Stock Exchange (BEI) 2016-2019. The aim is to determine the effect of liquidity and capital structure on firm value with profitability as an intervening. The population of this research is all companies in the consumer goods and industry sectors listed on the IDX in 2016-2019 with a total sample s…