This study aim to examine and to analyze the effect of public accountability, financial report transparency, organizational commitment and the quality of human resources on village financial management. The public accountability variable uses five indicators, namely legal accountability, process accountability, program accountability, policy accountability and financial accountability. The …
This study aims to examine the effect of the work environment, social values, labor market considerations, regulations, and adversity intelligence on the interest of accounting students for a career as a public accountant (studies at publik universities in Riau and West Sumatra). The sample is determined using the Slovin formula. So that it obtained 256 samples of students majoring in Accou…
One of the criteria for professionalism of auditors is the timeliness of the delivery of audit reports. The timeliness of companies in publishing financial statements to the general public and to the Financial Services Authority (OJK) also depends on the timeliness of auditors in completing their audit work. This timeliness is related to the benefits of the financial statements themselves. …
The research is conducted to examine the effect of budgeting participation and public accountability on managerial performance with internal monitoring as moderating in Pekanbaru City Organization. The population in this research were all OPD in Pekanbaru City. Samples was determined by using purposive sampling method. Data collection was carried out by distributing questionnaires to 99 re…
This study aims to examine and analyze the effect of the Budget Targets Clarity, Public Accountability, Competence, and Budget Evaluation on Managerial Performance in Regional Apparatus Organization Pelalawan. The population in this study are civil servant who have a structural position and apparatus who have a role in budgeting at every Regional Apparatus Organization Pelalawan. The collec…
This study aims to find empirical evidence of the effect of intellectual capital and competitive advantage on financial performance in manufacturing companies listed on the Indonesian stock exchange in 2016-2018. By using the Pulic - Value Added Intellectual Coefficients (VAICTM) model, this study examines the relationship between the value added efficiency (VAICTM) of the company's three m…
This study aims to determine (1) whether the competence of the village financial management apparatus affects the accountability of village financial management, (2) Does the government internal control system affect the accountability of village financial management, (3) Does community participation affect the accountability of village financial management. This study uses a questionnaire…
This study aims to examine the Effect of Clarity of Budget Objectives, Budget Evaluation, and Quality of Human Resources on Performance Accountability of Government Agencies with Organizational Commitment as a Moderation Variable. The population in this study were all OPDs in the Fifty Cities District. In this study, the sample used is 84 respondents who were selected using purposive samp…
This study aims to examine the effect of budgetary participation, human resource quality, and internal control systems with organizational commitment as a moderating variable (amperical study on OPD Dairi Regency). The population in this study were all OPD in Dairi Regency. The sample selection used purposive sampling method. Data collection was done by distributing questionnaires to 88 re…
This study aims to examine the effect of apparatus competence, organizational commitment, community participation, and internal control systems on the accountability of village fund management. The population in this study were all village officials in 25 villages in Tandun, Rokan IV Koto and Pagarantapah Darussalam Districts in Rokan Hulu Regency. The sample in this study were village gov…
The study aims to learn about (1) the effects of time budget pressure (2) the effects of accountability (3) the effect of objectivity on the quality of the audit. This research was done in a public accountant's office. The data used on this study is primary data with a questionnaire as an instrument. The method used for selection of samples is sampling (sample retrieval is based on the avai…
The purpose of this study is to analyze the effect of leverage, size, maturity and secure on the bonds rating of banking company in 2017-2019. The population used in this study was 42 banking sector companies listed on the Indonesia Stock Exchange (IDX). The sample selection in this study uses a purposive sampling method. Based on the criteria, the sample used in this study was 30 banking c…
This study aims to determine the effect of the application of accounting information systems on the quality of financial statements in Pekanbaru local government. The research method used is descriptive analysis method and hypothesis testing. The statistical analysis used in this study is a simple linear regression analysis test, correlation, hypothesis testing using t test and analysis of …
This study aims to see the readiness of the Kampar Regency Government in implementing Government Regulation No.12 of 2019. The samples in this study are all SKPDs in the Kampar district, the sampling technique in this study using saturated sampling method or census. So the sample in this study amounted to 150 from all SKPDs in Kampar district and respondents consisting of Budget User Proxy,…
This research aims to examine and analyze the effect of budget planning, budget politics, and implementation of goods/services procurement on budget obsorption. This study used the primary data. The population in this study were the regional apparatus organization (OPD) in Rokan Hilir’s regional goverment. This study used purposive sampling method. The data that could be analyzed were 71 …
This study aims to measure the internal influence, information technology and work motivation on the performance accountability of the government in Rokan Hulu Regency. The sampling technique used purposive sampling. Respondents who were sampled in this study were the Head of OPD, the OPD Secretary, the Head of the Subdivision of Evaluation and Reporting Planning, as well as the Head of th…
This study aims to look at the effect of asymmetry of information, compensation conformity, competency and unethical behavior on accounting fraud trends. This research was conducted at the OPD in Riau Province. The sampling technique used was purposive sampling. This research is included in quantitative research. In this research, there are five variables consisting of four independent vari…
This study aims to analyze the effect of tax planning, profitability, leverage and profit management on firm value. This study also aims to analyze the moderating role of managerial ownership on the effect of tax planning, profitability, leverage and profit management on the value of manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The dependent variable is meas…
Islamic Social Reporting is social reporting that does not involve holistic expectations from the community regarding the role of the company but also on a spiritual perspective. This study aims to determine the effect of return on assets (ROA), capital adequacy ratio (CAR), corporate governance, and media exposure to the extent of Islamic social reporting disclosure. To measure the level o…
This study aims to examine the Effect of Objectivity, Accountability, Integrity and Professionalism on Audit Quality (Empirical Study of Public Accounting Firms in South Jakarta). The sample was determined by convenience sampling method. In order to obtain 155 samples of auditors who were respondents. This study uses primary data obtained from respondents' answers and distributed questionn…