This research was conducted on staff / staff working in OPD Kampar district. Research includes quantitative research. The type of data used in this study is primary data, ie data derived from the next source in teknk collection of Purposive Sampling is the technique of sampling with a certain consideration with the respondents sebamya 100 employees who work in Kampar district. data processing u…
This research aims to analyze the influence of Company Size, Return On Asset, Leverage, Capital Intencity and Government ownership to effective tax rate. The populations in this research are BUMN companies listed on the Indonesia stock exchange in 2012-2015. Sampling was done using purposive sampling method, based on data collection there are 10 BUMN companies with 40 observations during four y…
This study aims to examine the factors that are suspected to have an effect on the disclosure of financial information by the local government on the internet. Factors to be tested in this study are political competition, size, wealth, government type, and audit opinion on the disclosure of financial information of local government at internet. The population of this research is the local gover…
This research was conducted on employees who work in OPD Pekanbaru City. This research is included in quantitative research. The type of data used in this study is primary data is data derived from the source, then in the data collection techniques, sampling is done by purposive sampling method of sampling technique with certain considerations (Sugiyono, 2012: 392) with 80 respondents working i…
This study aims to examine and analyze the effect of the application of government accounting standards on the quality of financial reporting information, internal control system of the quality of financial reporting information., The influence of human resources in moderating the application of government accounting standards on the quality of financial reporting information. This research is …
The purpose of this research is to know: 1) Influence of institutional ownership to tax avoidance (Tax Avoidance) .2) Effect of audit quality on tax evoidance. 3) the effect of return on assets on tax avoidance (Tax Avoidance).4) the effect of leverage on tax avoidance (Tax Avoidance). The population of this research is manufacturing company of food and leverage subsector that listed in Indones…
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This study aims to obtain empirical evidence of the effect of profesional commitment, role ambiguity on the auditors performance. This study also submits the motivation as intervening variable that influence the relationship between profesional commitment, role ambiguity . Respondents in this study were 64 auditors who worked in public accounting firm in Sumatera (Pekanbaru, Padang, dan Medan) …
This study examined the effect of morality apparatus, internal control, compliance compensation and observance of accounting rules to the fraud. Hopefully this research can assist in improving the performance of good governance is getting better in the future,The sample used in this study is the Echelon III and IV In SKPD Pekanbaru City Government. The collected data by survey method through a …
The aims of this research is to examine the direct and indirect effect between variables. In this research using firm value as dependent variable, independent variables (managerial ownership, institusional ownership, public ownership), intervening variables(investment decision and funding decision) . The sample of this research observations were made on companies listed in the Indonesia Stock E…
The aims of this research is to examine the direct and indirect effect between variables. In this research using firm value as dependent variable, independent variables (managerial ownership, institusional ownership, public ownership), intervening variables(investment decision and funding decision) . The sample of this research observations were made on companies listed in the Indonesia Stock E…
This study was aimed to examine the direct effect of budgetary participation to managerial performance, and also indirect effect of budgetary participation to managerial performance with distributive fairness, procedural fairness, budget goal commitment and job relevant information as intervening variables. Collecting dataof this studyusing aquestionnairesubmitted to111 lini manager/divisi/staf…
This research is aimed to find out the influence variables (1) individual characteristics on career development, (2) work performance on career development, (3) both individual characteristics and work performance on career development. The respondents of this research are 163 employees of Education Department of Riau Province obtained by simple random sampling technique. Data were collected th…
This research aims to analyze the influence of variables (1) emotional intelligence to decision making, (2) utilization of management information system to decision making, (3) emotional intelligence and utilization of management information system together to decision making. The research was conducted in elementary school in UPTD Tampan Subdistrict of Pekanbaru. The research started from Dec…
This Research aims to determine the influence of organizational climate on participation in decision making elementary school teachers in Sukajadi District Pekanbaru City, To determine the influence of organizational climate on the job satisfaction of teacher elementary school in District Sukajadi Pekanbaru City, and To know How The influence of participation in decision making on job satisfa…
This research aims to know (1) Planning of extracurricular activities at Public Elementary School 005 Binuang of Bangkinang Sub-district, (2) Organizing extracurricular activities at Public Elementary School Negeri 005 in Binuang, Bangkinang District, (3) Implementation of extracurricular activities at Public Elementary School 005 Binuang, Bangkinang District, (4) Evaluation of extracurricular …
The purpose of this study is to determine the contribution of leadership style of guardian class and organizational culture to the effectiveness of classroom management in SMP Negeri in West Rengat District. This research was conducted at State Junior High School in Rengat Barat Sub-district of Indragiri Hulu Regency and the subject of research was homeroom, the method used was survey method wi…
Target of this research is to know influence: (1) Motivation have achievement to professional interest of teacher. (2) Influence participation learn in KKG to professional interest of SD penjasorkes teacher in District of Tebing Tinggi Regency Archipelago of Meranti. (3) Influence motivate participation and achievement learn in KKG by together to professional interest of teacher. This researc…
The purpose of this research to preserve the environment draught sustainable saw now there have been and are more frequent applied in school.Education environment is expected to be one of alternative solutions that is effective in efforts to improve the knowledge and understanding for preserving the The Environmental functions .Education is one form of a human culture a dynamic and laden develo…
This research was aimed at finding out the structuring and equality policies of the teaching loads of the state Senior High School (SMAN) teachers of Tembilahan Kota, Indragiri Hilir District. The data were gathered through observation, interview and documentation. The informants of the research were employees of the District Education Office, school supervisors, head teachers, and a number of…