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…
This study was aimed to examine the effect of organizational commitment, rewarding, the fercy level of fraud and personal cost of reporting to whistleblowing intention. Sample of this study is head of organizational regional device, head of subfinance, and treasurer who working in the Regional Device Organization Dumai city at 2020. The sampling method is used purposive sampling methode wi…
This study aims to determine the effect of profitability, Corporate Social Responsiblity and Tax Planning on firm value moderated by Managerial Ownership. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange (IDX) period 2016-2018. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2018 p…
The study aimed to determine : (1) the influence of budget goal clarity, (2) government official competence, (3) internal control, and (4) obedience to the laws and regulations on the performance accountability of government agencies. Thepopulation in this study is 43 OPD’s Pekanbaru City. In this study, the sample used was 32 OPD with a total 96 respondents using purposive sampling meth…
This study aimed to examine the influence of good corporate governance, liquidity ratio and sales growth on financial distress. The mechanism of good corporate governance in this study include the number of boards of directors, proportion of independent board of commissioners, managerial ownership, and institutional ownership. The population taken in this study is a manufacturing company l…
This study aims to examine and analyze the effect of previous audit opinion, management change, public ownership on auditor switching and auditor reputation on auditor switching. The population of this study were 18 real estate & property companies listed on the Indonesia Stock Exchange in 2014-2018. The type of data used is documentary data, namely research data in the form of financial r…
This study aims to determine the effect of profitability, managerial ownership and free cash flow on debt policies moderated by the Investment Opportunity Set (IOS). This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange period 2016-2018. The data used in this study is secondary data, namely the Annual Financial Report. The population in this study we…
This study aims to examine the effect of profitability, invesment opportunity and firm size, against dividen policy in registered manufacturing companies listed in the Indonesia Stock Exchange. The research data is secondary data in the form of the annual reports of companies. While the population in this study are all manufacturing companies listed in the Indonesia Stock Exchange during 20…
This research was examined the influence of the Independent Commissioner, Audit Committee, Managerial Ownership, Institutional Ownership, Leverage and Audit Tenure to Financial Statements Integrity. This research was conducted on 18 state-owned companies listed on the IDX in 2016-2018. This research design was quantitative where the data used in this research are secondary data obtained fr…
The purpose of this study was to examine the effect of taxes, bonus mechanisms, firm size, foreign ownership, tunneling incentive and exchange rate to transfer pricing at mining companies listed on the Indonesia Stock Exchange in 2016-2018. The data used in this research ini secondary data, namely from annual financial reports. These samples were obtained by purposive sampling method, usin…
This purpose of this research are to test and analyze the Influence of Operational Audit, Internal Control and Work Motivation on the Effectiveness of Health Services in hospitals. The population in this study was employees working at Bangkinang Regional General Hospital in Kampar. The sample in this study was 85 employees from the general administration, finance, human resources and educa…