This study aims to analyze and test the effect of EVA and MVA on stock returns on construction companies in the Indonesia Stock Exchange Period 2015 - 2019. And to analyze and test the effect of EVA and MVA on stock returns moderated by Corporate Social Resposibility on construction companies in the Indonesia Stock Exchange Period 2015 - 2019. The population in this study is companies enga…
The purpose of this study is to examine whether transparency of public policy can moderate the influence of human resource capacity, budget planning, budget politics and information technology on synchronizing APBD documents with KUA-PPAS documents in The Government of Pekanbaru City. The population of this study is all officials in all Regional Apparatus Organizations (OPD) in The Government …
This study aims to examine and analyze the effect of budgetary participation and budgetay goal clarity on managerial performance that is moderated by motivation and job relevant information. The population in this study is the population in this study is the Riau Province government official. Sampling of this study uses purposive sampling. This study applies the Structural Equation Model (SEM) …
This research was conducted to examine whether the factors of human resource competency, the application of regional financial accounting systems and the internal control system affect the quality of regional financial reports. The study was conducted on officials and employees OPD at the Dumai City. To examine this reserch’s hypothesis, the author uses the multiple regression analysis by usi…
This study aims to determine (1) the effect of the auditor's expertise on the accuracy of giving opinions in the financial statement audit (2) the effect of audit risk on the accuracy of giving opinions in the financial statement audit (3) the effect of the audit situation on the accuracy of giving opinions in the financial statement audit (4) the effect of compliance pressure on the accura…
This research aims to determine the effect of human resources quality, implementation of government internal control system and leadership style on the performance of government institutions. This research was conducted at OPD Kepulauan Meranti regency. The data used in this study are primary data that is questionnaires. The population in this study were employees who worked at the Regiona…
This study aimed to examine the elements of fraud pentagon theory against indications of fraudulent financial reporting. The fraud pentagon is proxied by eight variables consist of three variables of pressure elements (financial target, financial stability, external pressure), the one variables of opportunity elements (ineffective monitoring), one variable of the element rationalization (ch…
This research was conducted to examine the effect of decentralization, implementation of the government internal control system (SPIP), and organizational commitment to managerial performance in OPD Pekanbaru City. The population in this study were all apparatus in regional apparatus organizations in Pekanbaru City with 33 OPDs. The sample selection used purposive sampling method. The sampl…
The research is conducted to examine the effect the competence of government officials, the use of information technology, performance reporting systems and compliance with laws and regulations on the performance accountability of government agencies in the Regional Apparatus Organization (OPD) of Pekanbaru City. The population in this study were all OPD in Pekanbaru City. The sample selec…
This study aims to examine and analyze the effect of leverage, profitability, free cash flow and information asymmetry on earnings management conducted in manufacturing companies listed on May 2016-2018. The population in this study were 154 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2018. Samples were selected using the purposive sampling method. Based on…
The level of fraud in Indonesia, which is still a big and widespread problem, is corruption. Banking statistics that indicate fraud in Indonesia in the last two years, namely in 2017, there were 57 banks that were indicated as a fraud. Meanwhile, in 2018 there were 36 indications of fraud until the third quarter. This study aims to determine the effect of Internal Control, Compliance with A…
Village finance is a strategic matter for the village as well as for government above the village, namely the district. The importance of village finance is emphasized by the existence of Law on Village Number 6 of 2014 and Permendagri No. 20 of 2018 concerning Village Financial Management. In the implementation and management of village finance, it must be managed based on transparent, ac…
The purpose of this research is to test the influence of liquidity, leverage and profitability, to financial distress on transportation subsector service companies listed on the Indonesia Stock Exchange in the periode of year 2016- 2018. Data analysis techniques in this study using descriptive methods, sampling techniques used with purposive sampling method so that the research samples obt…
The purpose of this research is to analyse the influence of good corporate governance (audit Committee, institutional ownership, the proportion of Independen Board of Commissioners), company size and leverage on the integrity of financial statements (empirical studies of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017). The population in this research is a manufa…
This Study was aimed to examine the effect of the use of information technology, accounting controls, and reporting systems on the performance accountability of government agencies with organizational commitment as a moderating variable. This study used primary data by distributing questionnaires. The method of analysis used in this study is multiple linear regression analysis and moderati…
This study aims to examine the effect of budgetary participation on the performance of local government officials with decentralization, organizational commitment and leadership style as moderating variables. The population in this study was OPD in Pekanbaru City. In this study, the sample used was 96 respondents who were selected using purposive sampling method. This study uses primary da…
This study aims to examine (1) the effect of ethic on budgetary slack. (2) the effect of organizational commitment on budgetary slack. (3) the influence of budget emphasis on budgetary slack on the organization of the city apparatus in Pekanbaru. The research method used is a quantitative research method with primary data obtained from questionnaire data measured using a Likert scale. The …
This study aims to examine and analyze the influence of community participation, human resource competence, supervision, and internal control systems on the accountability of village financial management. Population in this research are all vilage government in left kampar kiri area insist Lampar kiri hilir and Siak Hulu distric., with a total of 17 villages. The sampling technique in this …
This study aims to examine : (1) the effect of innovation on the performance of micro, small and medium enterprises, (2) the effect of strategic planning on the performance of micro, small and medium enterprises. The polls in this study were all MSMEs in Rokan Hulu Regency registered with the Cooperative and MSMEs Service totaling 27,074 MSMEs. The sample used is 96 MSMEs which are calcula…
This study aims to determine the effect of information technology and innovation on the performance of MSMEs in Dumai City. The population of this study were all registered and unregistered MSMEs at the Dumai City Cooperative and UMKM Office. The sample used was 100 respondents who were counted by the Slovin formula with the sampling process using purposive sampling method. The data analys…