Firm value is the company's performance as reflected by the stock price formed by the demand and supply of the capital market, which reflects the public's assessment of the company's performance. The higher the share price, the higher the company value, maximizing firm value means maximizing the prosperity of shareholders, which is the company's goal. This study aims to examine the effect …
Whistleblowing has become an important subject for organizations because it enables individuals to disclose any regulation’s irregularities and frauds in their organizations and report those irregularities and frauds to their superior. The purpose of this research is to examine empirically the influence of organizational, individual, situasional, and demographic factors on internal whist…
This study aims to find empirical evidence of the effect of lever’s control on managerial performance mediated by role ambiguity and psychological empowerment. The population in this study were managers of cigarette distributor companies in the city of Pekanbaru, namely: 1) PT. Surya Madistrindo, 2) PT. HM Sampoerna, Tbk., 3) PT. Djarum Group, and 4) PT. Bentoel Group. The sample technique us…
One form of good governance is the Performance Accountability of Government Agencies (AKIP). In implementing good governance, the authority possessed by local governments must be accounted for in a transparent and accountable manner. Accountable and transparent governance will provide assurance to the community that governance has been organized, planned and implemented through programs / activ…
This study aims to determine the effect of employee performance, regional financial accounting systems, and human resource competencies on the effectiveness of regional financial management which is moderated by the government's internal control system. This research was conducted at Pelalawan District OPD. The data used in this study are primary data that is questionnaire. The population …
ABSTRACT The realization of the Riau Regional Budget are still low because the absorption capacity has only reached 81.44% of the target that should have been achieved at least 90%. Several different variables have been tested by several previous researchers associated with budget absorption. The purpose of this study was to test the correlation of 3 (three) independent variables, namely v…
This study aims to test and prove whether external pressures, political factors, internal control and leadership styles have an influence on financial reporting transparency. This research was conducted in OPD Siak district. The total population was 33 DPOs, all DPOs were sampled. The data used are primary data with a questionnaire as an instrument. Purposive sampling as a sampling method. …
This research is an empirical study which aims to determine the effect of personal disturbances, external disturbances, organizational disturbances, professional ethics, and auditor competence on the auditor’s independence. This research was conducted at the Inspectorat of Pelalawan Regency, Siak Regency, and Meranti Islands Regency. The data used are primary data with a questionnaire as…
This research is an empirical study which aims to examine the effect of personal disturbances, external disturbances, organizational disturbances, professional ethics and auditor competence on auditor independence. The data collection method used by the researcher used a questionnaire that was distributed directly to all auditors in the Inspectorate of Indragiri Hulu Regency, the Inspector…
Abstract This research is entitled "The Effect of Accounting Information Systems, E-Commerce, and Characteristics of Entrepreneurship on the Performance of Micro, Small and Medium Enterprises (MSMEs) in Kampar Regency". The purpose of this study was to determine the effect of Accounting Information Systems, E-Commerce, and Entrepreneurship Characteristics on the Performance of MSMEs in Kam…
This study aims to determine the effect of economic growth, capital expenditure and size of local government of internal control. The data used in this study are secondary data. The method used for sample selection was purposive sampling. The number of samples in this study were 66 companies. Hypothesis testing in this study was carried out using the t statistical test. The data analysis te…
This study aims to determine the effect of company size, leverage, liquidity, earnings management, ceo duality, quality of directors and foreign share ownership on the level of financial statement disclosure. The data used in this study are secondary data. The method used for sample selection was purposive sampling. The number of samples in this study were 96 companies. Hypothesis testing i…
ABSTRACT This study aimed to examine the effect of asymmetry information on earnings management was corporate governance as moderating variable. Bid-ask spread is used to measure the variable asymmetry information. Discretionary accruals is used to measure the variable earnings management. The independent board commissioner, institutional ownership, management ownership, and audit commite …
This research aims to examine the effect of Company Age, Audit Opinion, KAP Reputation, and operation complexity on timeliness of financial reporting. The research was conducted at mining companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The data used in this research is secondary data.. this research is include that examines the relationship between variables throught t…
This study aims to prove the factors that affect the sustainability report disclosure. The factors tested in this study are advertisement intensity, nature of industry, listing category of a company, and intellectual capital as moderating variables. The population in this study are all companies listed on the IDX for the 2016-2018 period. This study uses the method of collecting documentati…
This study aims at the factors that influence the Performance Accountability of Government Agencies at the Transportation Service of Pekanbaru City experiencing a decrease in the assessment of the Performance Accountability Evaluation of Government Agencies through the Government Agencies Performance Accountability System. The population of this study were all employees of the Pekanbaru Ci…
The aim of this study is to examine the influence of Debt To Equity Ratio, Return On Equity, Earning Per Share, Firm’s Age, Firm’s Size, and Auditor Reputation toward Underpricing on companies conducted Initial Public Offering (IPO) in Indonesia Stock Exchange in 2018. The population of this study is the companies conducted Initial Public Offering (IPO) which are listed in Indonesia St…
This study aims to examine and to obtain empirical evidence of the effect of personal disturbance, external disturbance, organizational disturbance and professional ethics on auditor’s independence. The population of this study is all auditors in Inspectorate of Bengkalis Regency, Rokan Hilir Regency and Dumai City. Sampling method that used in this study was saturated sampling method. T…
This study aims to analyze the influence of institutional ownership, capital intensity and inventory intensity to tax aggressiveness on manufacturing companies listed on the Indonesia Stock Exchange period 2016-2018. This type of research is quantitative. The sample consisted of 56 companies. Sampling technique with purposive sampling technique. Hypothesis testing in this study using multi…