Pengaruh Orientasi Kewirausahaan, Inovasi, Kemampuan Menyusun Laporan Keuanga…

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…

Pengaruh Kompetensi Aparatur Pemerintah, Partisipasi Masyarakat Dan Sistem Pe…

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…

Pengaruh Pendidikan Pemilik, Pengetahuan Akuntansi Pemilik, Budaya Perusahaan…

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…

Pengaruh Sistem Akuntansi Pemerintah, Gaya Kepemimpinan, Dan Budaya Organisas…

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…

Pengaruh Pengelolaan Keuangan Desa, Komitmen Organisasi, Dan Peran Badan Perm…

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, …

Pengaruh Kesesuaian Kompensasi, Asimetri Informasi, Ketaatan Aturan Akuntansi…

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…

Faktor-Faktor Yang Mempengaruhi Auditor Switching Dengan Pergantian Manajemen…

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…

Faktor-Faktor Yang Mempengaruhi Audit Delay Dengan Auditor Switching Sebagai …

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…

Pengaruh Kualitas Informasi Akuntansi Dan Profitabilitas Terhadap Utang Usaha…

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…

Pengaruh Kualitas Informasi Akuntansi Dan Financial Distress Terhadap Utang U…

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 …

Pengaruh Profitabilitas, Leverage Dan Kinerja Lingkungan Terhadap Carbon Emis…

ABSTRACT The purpose of this research aims to determine effect of profitability, leverage, and environmental performance towards Carbon Emission Disclosure. The research population was 139 manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2018 period. Samples were determined by using purposive sampling method and the type of data used is secondary data. Data analysis w…

Pengaruh Kepemilikan Institusional, Profitabilitas Dan Tipe Industri Terhadap…

ABSTRACT The purpose of this study is to analyze the analysis of institutional ownership, profitability, and industry type of Carbon Emission Disclosures. The population in this study was returned 139 which are manufacturing companies obtained on the Indonesia Stock Exchange obtained from the panel www.idx.co.id. The sample was selected using the purposive sampling method and the type of data …

Analisis Pengaruh Perencanaan Pajak Dan Manajemen Laba Terhadap Nilai Perusah…

ABSTRACT This study aims to analyze the effect of tax planning and earnings management on firm value. This study also aims to analyze the role moderation of transparency on the influence of tax planning and earnings management on the value on manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. The dependent variable is measured using Tobins' Q. Data is obtained by usin…

Faktor-Faktor Yang Mempengaruhi Underpricing Dengan Reputasi Underwriter Seba…

ABSTRACT This study conducted aims to examine the effect of proceeds, earning per share, return on equity, financial leverage, and firm size on underpricing with underwriter reputation as a moderating variable in companies conduct initial public offering (IPO) on the Indonesia Stock Exchange. The population in this study was 108 companies conduct initial public offering (IPO) on the Indonesia…

Pengaruh Profesionalisme, Pengalaman Kerja, Stres Kerja, Dan Motivasi Kerja T…

ABSTRACT This research aims to analyze the effect of Profesionalism, Work Experience, Job Stress, and Work Motivation againts taxes’s inspectioning. This research used saturation sampling method to get the sample for this research where the total sample is used by 72 taxes employes that registered as taxes inspectoring at pekanbaru’s taxes attandance office. Data collection techniques in t…

Pengaruh Kebijakan Dividen, Pengungkapan Enterprise Risk Management, Dan Stru…

ABSTRACT This study aimed to examine the effect of tax avoidance on firm value was transparency of information and institutional ownership as moderating variable. Cash ETR is used to measure the variable tax avoidance. The Tobin’s Q ratio is used to measure the variable firm value, the completeness index of voluntary disclosure is used to measure the transparency of information variable,…

Pengaruh Profitabilitas, Capital Intensity Ratio, Size, Leverage, Kepemilikan…

This study aims to examine the influence of profitability, capital intensity ratio, size, leverage, institutional ownership, and compensation of commissioner and director to tax management. Tax management is a dependent variable in this study that measured by book tax differences (BTD). The population used in this study is manufacture companies listed in Indonesian Stock Exchange from 2015 unti…

Pengaruh Tax Avoidance Terhadap Nilai Perusahaan Dengan Transparansi Informas…

Edisi

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ISBN/ISSN

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Deskripsi Fisik

iv, 108 hlm.: ill.: 29 cm

Judul Seri

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No. Panggil

02 03. 120 (0028)

Pengaruh Kebijakan Hutang, Kebijakan Dividen, Profitabilitas Dan Sustainabili…

ABSTRACT The purpose of this research is to test and analyze the influence of debt policy, devidend policy, profitability, and sustainability report towards corporate’s value with investment opportunity set as moderation. The population in this study is all companies that is listed in Indonesia Stock Exchange at 2015- 2017. Sampling was done by purposive sampling method. Based on purposive s…

Pengaruh Entrepreneurial Orientation Dan Market Orientation Terhadap Kinerja …

ABSTRACT The main objective of this study is to examine the relationship between the entrepreneurial orientation and market orientation on the performance village-owned enterprises (BUMDes). The village-owned enterprises (BUMDes) is an economic instituion that aims to develop the potential of the village so that it can improve the welfare of the village society . This study used quantitative r…