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…
This research was conducted with the aim of proving and analyzing the effect of Company size, Profitability, Auditor Specialization, Auditor Reputation, and Operational Complexity on Audit Report Lag. This research was conducted at all Manufacturing companies listed on the IDX for the 2016 - 2018 period. The sampling method used was purposive sampling technique, with a total sample of 111 c…
This study aims to examine and analyze the effect of operational complexity, auditor turnover and investment opportunities on the audit report lag. Operation complexity is measured using a dummy. Auditor turnover in this study was measured using a dummy. And investment opportunities in this study are measured using the market to book value of equity (MVE / BE) ratio.The population in this …
This research, aims to test partially and know effect of supervision action, auditor expertise, chance of promotion to auditor job satisfaction, in addition, this study also aims to examine whether the threatment of senior auditors can moderate, can moderate relations each variabel namely the act of supervision, auditor expertise, chance of promotion to the work saticfaction of a novice auditor…
The aim of this research is to know and analyze of good corporate governance to disclosure Islamic Social Reporting (ISR) with profitability as an intervening variable of islamic bank in indonesia and malaysia with the sampling technique by purposive sampling. The data analysis is using the path analysis method. The results showed profitability, sharia supervisory board meetings, commissioners …
Disclosure is defined as not covering or not hiding. Disclosure of financial statements is financial information that provides an adequate explanation of the results of a business unit's activities. A good level of disclosure of financial statements will have positive implications for the users of financial statements. This research are to analyze the effect of financial performance, charac…
Non-Cash Transactions (TNT) in Local Governments are an effort to increase transparency and accountability in regional financial. Circular of the Minister of Home Affairs 910/1867 / SJ 2017 concerning the Implementation of Non-Cash Transactions in District / City Government. Based on the Minister of Home Affairs Circular 910/1867 / SJ 2017, local governments are required to start implement…
This study aims to analyze the quality of the audit committee and the influence of company size on the integrity of financial statements with the role of audit quality. The object of this study is secondary data in the form of manufacturing companies listed on the Indonesia Stock Exchange with a sample of companies that report their financial reports periodically from 2015-2018. The data in…
This study aimed to analyze the effect of the effectiveness of the audit committee in terms of expertise, charter, total of audit committees, total of audit committee meetings which are expected to have an influence on the quality of financial reports. This research was conducted through quantitative methods using secondary data. Secondary data consisted of data on the date of issuance of the c…
ABSTRACT This study aims to determine the effect of community participation, transparency, accountability, quality of human resources, utIlization of information technology and the implementation of internal control system on village financial management. This research was conducted in the village of Kampar Regency. The data used in this study are primary data, that is questionnaires. The…
This research aims to analyze the effect ofsolvency, audit effort, and absolute level of total accruals onaudit delay. The population in this research is on mining companies which is listed on the Indonesia Stock Exchange (idx) in 2016-2018 consist of 49 companies. The sample in this research used purposive sampling method so sample total is 35 companies. Hypothesis analysis used in this v…