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 …
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 was aimed to examine emprically the effect of several factors on the application of good governance. These factors are Government Apparatus Competency, Community Participation and Government Internal Control Systems. The population that will be used in this research are village goverment in Pelalawan district. The method used was proportional stratified random sampling b…
ABSTRACT This study aims to determine the effect of owner education, owner's accounting knowledge, company culture, business age, business scale and accounting training on the use of accounting information at MSMEs with environmental uncertainty as a moderating variable. The data used in this study are primary data, with questionnaires as instruments. The method used for sample selection is pu…
ABSTRACT This research aims to determine the effect of government accounting system, Leadership Style, and Organizational Cultur on the implementation of good governance in the village government in Kampar Regency. This research uses primary data with a questionnaire. The population used in this research was the Village Government in Kampar Regency, which totaled 242 villages. The sample was d…
ABSTRACT This research aims to determine the effect of village financial management, organization commitment, and role of the village representative board on the implementation of good governance in the village government in Siak Regency. This research uses primary data with a questionnaire. The population in this research was the village government in Siak Regency which totaled 122 villages, …
ABSTRACT This research aims to determine (1) how the influence of compensation suitability on the tendency of accounting fraud (2) how the influence of information asymmetry on the tendency of accounting fraud (3) how the influence of accounting rule compliance on accounting fraud tendencies (4) how the influence of individual morality towards accounting fraud (5) how the influence of organiza…
ABSTRACT This research to analyze the effect of KAP size, audit delay and audit opinion, on the change of auditor switching with management change as variable moderating. The data used in this research is secondary data. The population in this study are manufacture companies listed on the Indonesia Stock Exchange in period 2016-2018. Sampling research is obtained by using purposive sampling me…
ABSTRACT This research analyzed the effect of firm size, auditor’s opinion, and public accounting firm’s reputation on audit delay with auditor switching 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 74 samples out of 179 researched compan…
ABSTRACT This research are aimed to examine (1) effect of accounting information quality on trade credit, (2) effect of profitability on trade credit, (3) moderating role of inventory liquidation cost on the effect of accounting information quality on trade credit and (4) moderating role of inventory liquidation cost on the effect of profitability on trade credit. Research sample are 10 manuf…
ABSTRACT This research aimed to examine (1) effect of accounting information quality and financial distress on trade credit, (2) moderating role of inventory liquidation cost on the effect of accounting information quality and financial distress. Research sample are 19 companies in Manufacturing, Mining, and Agriculture sectors listed in Indonesia Stock Exchange (IDX) 2014-2017. This research …