This study aimed to analyze the effect caused by the variable work environment, role conflict, and job satisfaction on accounting staff turnover intention. This study used purposive sampling with 78 samples. Data collection techniques in this study is in the form of a questionnaire, while data analysis technique used is multiple regression analysis were processed with SPSS 20.From the results o…
This research to analyze the effect of capital structure, investment decision, dividend policy, and company size on company value. The data used in this research is secondary data. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in period 2015-2018. Sampling research is obtained by using purposive sampling method and produce sample 25 companies in…
This study aims to examine: 1) The Effect of Tax Examination on the Compliance of Corporate Taxpayers, 2) The Effect of Modernization of the Tax Administration System on the Compliance of Corporate Taxpayers, 3) Tax Sanctions on the Compliance of Corporate Taxpayers, 4) Effect of Examination, Modernization of Tax Administration Systems and Tax Sanctions Against Corporate Taxpayer Compliance. Th…
This study aims to look for the effect of independence, competence, audit experience and auditor professionalism on audit quality with time budget pressure as moderated variable. The population in this research were senior auditors at the Public Accounting Firm in Batam, Padang and Pekanbaru in 2019. Sample selection method with stratified random sampling. Data collected by questionnaires distr…
This study aimed to analyze the effect caused by the variable taxpayer awareness, understanding of taxpayer, tax socialization, and tax penalties on tax compliance. This study used purposive sampling with 93 samples obtained from the calculation formula slovin. Data collection techniques in this study is in the form of questionnaires, while data analysis technique used is multiple regression an…
This research aims to examine: (1) the effect of character on Non-Performing Loan, (2) the effect of economic conditions on Non-performing Loan, (3) the effect of capacity on Non-Performing Loan, (4) the effect of collateral on Non-Performing Loan, (5) the effect of interest rates on Non-Performing Loan in the Village Economy Business Savings and Loans (UED-SP) at Bangkinang Sub-district, Kamp…
This study aims to determine the effect of liquidity and company size on tax aggressiveness and its implications on corporate social responsibility. The data used in this study is secondary data. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange in period 2016-2018. Sampling research is obtained by using purposive sampling method and produce sam…
The purpose of this research is to examine the influence of Competence and Independence to Audit Quality with Spiritual Quotient as a Moderating Variable. This research was conducted to auditors at audit firm in Pekanbaru, Padang and Batam. The population in this research are all auditors who work at audit firm in Pekanbaru, Padang and Batam. The sampling method that used in this research is pu…
This study aims to know and analyze about the influence of managerial ownership, institutional ownership, debt policy on firm value moderation dividend policy at companies listed on the Indonesia Stock Exchange 2015-2017. The sampling technique used purposive sampling method. The sample of this study amounted to 228 sample. This research data uses secondary data obtained from the IDX website an…
This study aims to examine and analyze the factors that cause bad credit. The dependent variable used is bad credit and the independent variable used is character, economic conditions, capacity, guarantee and supervision. The population in this study were all customers who experienced bad credit at UED-SP in Mandau District, Bengkalis Regency, totaling 2,557 customers. The number of samples is …
The aim of this study are examine the effect of Loan to Deposit Ratio, the growth of credit, Net Interest Margin, bank type, and bank compliance levels to credit risk on conventional commercial banks in Indonesia stock exchange in year 2015-2017.This study used secondary data with a sample 29 companies listed on stock exchange during the period 2015-2017. Determination of the sample was made by…
The purpose of this research was to analyze the effect of return on investment, quick ratio, debt to equity ratio, growth opportunity, and free cash flow on dividend payout ratio. The research sample assessed 7 mining companies listed on the Indonesia Stock Exchange in 2015 to 2017. The analytical tool used was Moderated Regression Analysis. Data collection matrix uses purposive sampling. The r…
The purpose of this study is determine the effect of understanding of government financial accounting systems, government financial administration on the government working unit performa in University of Riau The population in this study are all officials Universitas Riau that that directly related to implementation of accounting system and state finance management in environment of work unit …
This study aims to determine the effect of professionalism, independence, accountability, and experience on audit quality with job satisfaction as a moderating variable on KAP in South Jakarta. The sample in this study amounted to 80 samples with consideration-based taking techniques (judgment sampling). Data collection is done by questionnaire method. 50 questionnaires were analyzed through re…
This study aims to aims to finds out about commitment of village government, competence of village officer, public participation , utilization of information technology and internal control system of government to accountability of village fund management in Rokan Hulu Regency. The population used in this study is the village government and public figure in Rokan Hulu Regency, which amounts to …
This study aims to prove the factors that influence audit delay. The factors tested in this study were audit opinion, auditor change, financial difficulties, audit committee size, meeting frequency and member expertise. The population of this study are all companies listed on the Indonesia Stock Exchange in 2014-2017. The total sample of this research is 78 companies with a 4-year observation p…
This study aims to examine how the influence of corporate governance on tax aggressiveness. Corporate Governance is identified by institutional ownership, audit committee, managerial ownership, and independent commissioners. And this study also aims to examine how the impact of Tax Aggressiveness on Corporate Social Responsibility (CSR). The population in this study was obtained from Manufactur…
This study aimed to examine the effect of compensation management, auditor reputation and profitability of the bank tax management of local development. This research was conducted in January 2017. The data in this research is secondary data. The population in this study is the Regional Development Bank in Indonesia from the financial statements for 2012-2014. The sampling method in this resear…
This study aims to test empirically the influence of sustainability reporting, institutional ownership, capital structure and managerial incentive to firm value with profitability as an intervening variable on the companies listed in Indonesia Stock Exchange during periode 2014-2016. The population of this research is a company listed in Indonesia Stock Exchange from the period of 2014 to 201…
The objectives of this research are to analyze and examine the effect of the diversification strategy and leverage on the firm value with corporate governance as a moderating variable. Business diversification is measured using the Herfindahl Index and leverage measured by using a Debt to Equity Ratio. The firm's value is measured using Tobin's Q ratio and corporate governance is measured by th…