ABSTRACT This study aims to examine : the effect of Budget Participation on Budgetary Slack with Information Asymmetry, Organizational Commitment, Group Cohesiveness and Environmental Uncertainty as a moderating variables. The population in this study was 22 OPD Kuantan Singing Regency. In this study, the sample used is the 66 respondents were selected using purposive sampling method. This stu…
ABSTRACT This study aims to determine the effect of Human Resources, Bureaucratic Structure, and community participation in implementing the policy of village fund allocation in villages located in Indragiri Hulu Regency. This type of research is an empirical study using a quantitative descriptive approach. Data collection techniques used are by distributing questionnaires. The population in t…
ABSTRACT This study aims to examine the influence of Human Resources Competence, Internal Control Systems, Utilization of Information Technology, Organizational Commitment and Regional Financial Supervision on the Quality of Regional Government Financial Reports. The population of this study was the Regional Apparatus Organization (OPD) in Bengkalis Regency, which amounted to 35 OPD. The s…
ABSTRACT This study aims to analyze: (1) the effect of Audit Tenure to Auditor Switching, (2) the effect of Fee Audit to Auditor Switching, (3) the effect of KAP Size to Auditor Switching, (4) the effect of Company Size to Auditor Switching, (5) the effect of Audit Opinion to Auditor Switching. The sampling method used in this study was purposive sampling. Population of this study is a Manufact…
ABSTRACT This study aims to determine : (1) the effect of accountability on village financial management, (2) the effect of transparency on village financial management, (3) the effect of village financial systems use on village financial management. The population in this study was 218 villages in Kuantan Singingi Regency. The sample used in this study was 69 villages with a total of 276 …
ABSTRACT This study aims to examines: (1) the influence of profitability on the Islamic Social Reporting Disclosure, (2) the influence of leverage on the Islamic Social Reporting Disclosure, (3) the influence of sharia compliance on the Islamic Social Reporting Disclosure and (4) the influence of size of sharia supervisory board size on the Islamic Social Reporting Disclosure. The population o…
ABSTRACT This study aims to examine: 1) the effect of workload on auditor professional skepticism, 2) the effect of experience on auditor professional skepticism, 3) the effect of independence on auditor professional skepticism, 4) the effect of competence on auditor professional skepticism. The population used in this study is auditors who work in KAP Pekanbaru, Padang, and Batam City, whose …
ABSTRACT The purpose of this study was to examine influence of the financial distress, litigation risk and managerial skills to earnings management with audit quality as moderating variables. Earnings management in this study was measured by the Modified Jones Model. The data used in this research is secondary data derived from the financial statements of Banking Companies listed on the Indone…
ABSTRACT The purpose of this study is to determine the effect of accountability, transparency, timeliness, and internal supervision on the performance of the budget on OPD in Natuna Regency partially or simultaneously. The population used in the study was all OPD in Natuna Regency. The sampling technique used in this study was purposive sampling technique. Each OPD was taken by 4 people to beco…
ABSTRACT This study aims to find empirical results of the effect of corporate governance and corporate environmental disclosure on firm value. This study also examine financial performance as mediating variable in the effect of corporate governance and corporate environmental disclosure on firm value. The population of this study are mining, plantation and manufacturing companies registere…
ABSTRACT This study aims to examine the effect of human resources competency and organizational commitment on the readiness of local government in the implementation government regulation number 12 of 2019. The population in this study is all of regional work unit in Riau Provincial Government, Sample in this study amounted to 27 regional work units with 108 respondents with the method of …
ABSTRACT This study aims to examine: 1) the effect of community participation on village fund management accountability, 2) the effect of village government organizational commitment to village fund management accountability, 3) the effect of village fund management apparatus competence on village fund management accountability, 4) the effect of transparency on accountability village fund…
ABSTRACT This research aims to examine and analyze the effect of independence, job training, and audit time deadline on the performance of tax auditors. In addition, this study also aims to determine the role of organizational commitment in moderating the influence of independence, job training, and audit tiime deadline on the performance of tax auditors. This study used the primary data. The …
ABSTRACT This study was aimed to examine the effect of audit tenure, financial distress, company size, and profitability on audit report lag with auditor industry specialization a moderating variable. The population of this study wore mining companies listed on the Indonesian Stock Exchange period 2015 to 2018. The determined by purposive sampling method where 30 mining companies were used as …
ABSTRACT The purpose is determine to effect of autonomy, feedback, participation in decision making on job satisfaction with organizational commitment as an intervening variable.The population in this study were all employees of the city SKPD Pekanbaru which consisted of section heads, section heads, and staff. The type of data used from this study is primary data. This type of research is a q…
ABSTRACT To expand economic growth and development in Indonesia, small and medium enterprises (SMEs) have a very important role. The increasing number of SMEs has caused competition to become even more fierce. Not only that, the existence of SMEs also provides many benefits, one of which is by absorbing a lot of labor, so as to reduce the number of disruptions in Indonesia. Performance measure…
ABSTRACT This research aims to examine the effect of professionalism, competence, and job satisfaction to the tax auditors performance at KPP in the Direktorat Jenderal Pajak Riau. The data in this study is the primary data. The population in this study were the tax auditors who worked at KPP in the Direktorat Jenderal Pajak Riau. The sampling method used in this study saturated method. The sa…
ABSTRACT This research aims to analyze the influence of return on asset, leverage, transfer pricing, and institutional ownership to tax avoidance. The population ini this research are manufacturing companies listed on indonesia stock exchange in 2016-2018. Sampling was done using purposive sampling method, based on data collecting there are 45 manufacturing companies with 135 observation durin…
ABSTRACT This study aims to analyze the effect of tax planning and CSR (corporate social responsibility) on company value. This study also aims to analyze the role of moderation of the transparency of the influence of tax planning and CSR on the value of financial service companies listed on the Indonesia Stock Exchange in 2014-2018. The dependent variable is measured using Tobins' Q. Data is …
ABSTRACT This study aims to examine: 1) the effect of gender on the interest of accounting students to have a career as a public accountant, 2) the effect of financial rewards on the interest of accounting students to have a career as a public accountant, 3) the influence of the work environment on the interest of accounting students to pursue a career as a public accountant, 4) the effect of …