The purpose of this study is to examine: (1) the effect of profitability on firm value; (2) the effect good corporate governance (GCG) on firm value; (3) the effect of capital structure on firm value; (4) the effectof company growth on firm value. The population of this research is LQ45 companies listed on the Indonesian stock exchange in the 2014-2018 pariod. By using purposive sampling. T…
The purpose of this research is to empirically examine the influence of good corporate governance mechanism on earning management. good corporate governance mechanism measurement uses the board of directors, independent board of commissioners and institutional ownership. This is a quantitative research. The data used in this research are secondary data. The population in this research is m…
The purpose of this study is to investigate the influence of organizational capabilities, entrepreneurship, and transformational leadership on performance of village-owned enterprises. This study conducted a survey involving villageowned enterprises in Siak Regency, Riau Province. 121 questionnaires were distributed to the directors of village-owned enterprises and 89 completed and usable …
This study aims to examine effect of leverage, profitability, firm size and independent commissary on tax avoidance. The population of this research is manufacturing companies registered in Indonesia Stock Exchange for the period 2016- 2018. The sampling method used in this research is purposive sampling method. The data used in this research is secondary data that obtained from company’s…
This study aims to determine the effect of the use of information technology, human resource competency, and functional oversight of the effectiveness of financial management of local public service agencies with the government's internal control system as a moderating variable. The data used in this study are primary data with questionnaires as instruments. The number of samples in this st…
This research aims to determine the effect of good corporate governance mechanism on financial reporting quality on the manufacturing companies listed in indonesia stock exchange (idx) period of 2007-2017. This paper uses board independence, board of directors, and institutional ownership to proxy for good corporate governance mechanism. While the financial reporting quality is measured by…
The study aims to examine the effect of CAR, NPL, NIM, ROA, LDR Financial Ratios and Economic Value Added (EVA) to Stock Price. The sampling method used in this study was purposive sampling method during the 2016-2018 period in the Indonesia Stock Exchange in Banking Companies for 120 with three years of observation. This researeh used documentation for collecting data. The data analysis m…
This research analyzed the effect of corporate social responsibility disclosure and profitability on firm value with institutional ownership as a moderating variable at manufacture companies listed on Indonesia Stock Exchange in the 2016-2018 period. The data collection of this research was done by using purposive sampling method using 61 samples out of 156 researched companies. This study…
This study aims to find primary evidence regarding the influence of budget planning, quality of human resources, organizational commitment and administrative records on budget absorption in regional apparatus organizations in Bengkalis Regency. The sample used in this study consisted of 35 regional apparatus organizations in Bengkulu district. This research is based on purposive sampling me…
This research aims to determine empirical evidence about the influence of leadership style, enforcement of regulations, organizational commitment, unethical behavior, and competence to the occurrence of fraud in the government sector. This research was conducted at the OPD in Riau Provincial Government. The sampling technique used was purposive sampling. This research is included in quanti…
ABSTRACT This study aims to determine the effect of Executive Characters, Leverage, and Fixed Asset Intensity to Tax Avoidance in Manufacturing Companies listed on the Indonesia Stock Exchange. The research data is secondary data in the form of the company's financial statements and annual reports of companies. While the population in this study are all Manufacturing Companies listed on th…
ABSTRACT: This study aims to examine the effect of auditor independence on leadership style and organizational culture on auditor performance with organizational commitment as an intervening variable. The data collection method in this study uses the questionnaire method by taking 102 respondents in the Public Accountant Firm in Pekanbaru, Padang and Medan. Data analysis is performed thro…
ABSTRACT In accordance with it’s responsibility to provide good audit results and reliability, the auditor must not only have competence but also relate to the involvement of the organization commitment, leadership style, and role ambiguity that exists in the auditor. It is necessary to improve the performance of the auditor, there by increasing the confidence of financial statement user…
ABSTRACT The purpose of this study was to analyze the influence of locus of control, integrity, due professional care, and auditor expertise on the quality of auditors of the Inspectorate of Riau Province. Analysis of the data used is multiple regression analysis with Windows SPSS program. The population in this study were all auditors of the Riau Provincial Inspectorate totaling 42 people…
ABSTRACT The ability of auditors to identify errors and produce accurate reports largely determines the quality of audits produced. The purpose of this study is to examine and obtain empirical evidence about the influence of auditor specialization, auditor switching, auditor reputation and the size of client companies on audit quality. The population of this research is the infrastructure,…
ABSTRACT This study aims to examine: 1) the effect of experience on audit judgment, 2) the effect of auditor expertise on audit judgment, 3) the effect of obedience pressure on audit judgment, 4) the effect of self efficacy on audit judgment, 5) the influence of moderating task complexity on the effect of experience , auditor expertise, compliance pressure and self efficacy towards audit j…
ABSTRACT This study aims to find out about (1) the effect of professional skepticism on fraud detection, (2) the effect of independence on fraud detection, (3) the effect of time pressure on fraud detection, (4) the effect of competence on fraud detection. The sampling method used in this study was the quota sampling method during October 2019 at the Bukittinggi City Inspectorate, Padang C…
This study aims to examine the effect of Internal Control, Organizational Commitment, Organizational Culture, Apparatus Morality, and Compensation Compliance with Fraud.The population in this study were all OPDs in the Meranti Islands Regency in 2020. While the sample in this study was the OPD in the Kepulauan Meranti Regency with 22 OPDs. The sample collection technique uses purposive sam…
ABSTRACT The purpose of this research is to examine the effect of Sustainability Report and Company Size on Firm Value with Profitability as a Moderating Variable. The population is all companies listed in the Indonesia Stock Exchange in 2016-2018. Total sample is 34 companies based on Purposive Sampling methode. Technique of data analysis multiple linear regression analysis using Statisti…
ABSTRACT The aim of this study are examine the effect of firm size, leverage, audit tenure, financial distress and independent commissioners to financial statement integrity on a manufacture listing companies in indonesian stock exchange period 2016-2018. This study uses secondary data with a sample of 46 companies listed on the Stock Exchange during the period 2016-2018. Determination of …