ABSTRACT Credit distribution is the main activity of banks in distributing and to the community or customers in the form of loans that aim to obtain income. This study aims to analyze the influence of capital adequacy, third-party funds, loans on deposits and digital banking transactions on credit disbursement. This study uses a quantitative approach with the population of banking companie…
ABSTRACT This study aims to examine the influence of leadership and accounting capacity on village financial accountability with the quality of financial reports as a mediating variable. The population in this study were all villages in Kuantan Tengah District and Pangean District, Kuantan Singingi Regency. The sampling technique in this study was proportional stratified random sampling wi…
ABSTRACT This study aims to analyze the influence of auditor competence, independence, and ethics on audit quality at the BPKP Representative Office in Riau Province. Quality audits are crucial in supporting accountability in state financial management, and are influenced by both technical and ethical factors of the auditors themselves. The research method used is quantitative with an asso…
ABSTRACT Earnings management is a managerial action in choosing accounting policies with the aim of influencing profit figures to fulfill certain interests. This study aims to analyze the effect of company size, profitability, leverage, and tax avoidance on earnings management moderated by the role of managerial ownership. The study used a quantitative approach with a population of infrastruct…
ABSTRACT Audit report delay is the audit completion time span measured based on the time difference between the annual book closing date and the audit report issuance date. The length of time required in the audit process can have an impact on decision making by various parties. Therefore, it is important for financial reports to be presented accurately and on time so that they can be useful f…
BSTRACT The purpose of this study was to determine the effect of income tax, foreign ownership, Leverage and profitability on transfer pricing. The population used in this study are mining sector companies listed on the Indonesia Stock Exchange in 2020-2023. Sampling was done by purposive sampling method. The population of this study were all mining sector companies listed on the Indonesia Sto…
ABSTRACT This study aims to examine the influence of information technology sophistication, task complexity, human resource competence, and user participation on the effectiveness of accounting information systems. The population of this research consists of all conventional and Islamic banks (non-BPR) located in Pekanbaru City, with sample selection carried out using a purposive sampling meth…
ABSTRACT This study aims to test empirically and analyze the effect of multinationality, thin capitalization and accounting conservatism on tax avoidance with financial distress as a moderating variable. The population in this study are companies in the primary consumer goods sector / consumer non-cyclicals listed on the IDX for the period 2019 - 2023. Sampling in this study using purposiv…
ABSTRACT This study aims to examine the effect of Financial Stability, Financial Targets, External Pressure, dan Arrogance on the potential for financial statement fraud in state-owned enterprises (BUMN) listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023. The dependent variable in this study is the potential for financial statement fraud, measured using the Beneish M-S…
ABSTRACT This study aims to empirically examine the influence of top management support and competence on the success of accounting information systems (AIS) among micro, small, and medium enterprises (MSMEs) in Pekanbaru City in 2025. The population in this study consists of all MSMEs registered with the Department of Cooperatives and MSMEs of Pekanbaru City in 2025, totaling 26,648 MSMEs, wi…
ABSTRACT This study aims to examine the effect of audit delay, audit tenure, audit committee and company size on audit quality at State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. This research is a quantitative study using secondary data derived from annual reports. The population in this study were all BUMN companies for the period 2021…
ABSTRACT This study aims to determine the Influence of Tax Understanding, Tax Socialization and Tax Awareness on Individual Taxpayer Compliance in Fulfilling Tax Obligations (Empirical Study on Individual Taxpayers at KPP Pratama Pekanbaru Tampan). The research method used is a quantitative research method. The population in this study were Individual Taxpayers at KPP Pratama Pekanbaru Tampan …
ABSTRACT The research aims to analyze and provide empirical evidence regarding the influence of institutional ownership, managerial ownership, company size, and audit quality on the integrity of financial statements. The integrity of financial statements is measured using Conservative Accounting. In the research , the sampling technique was purposive sampling with a sample of 44 companies…
ABSTRACT This study aims to analyze the role of village officials in promoting community participation, as well as the implementation of financial management and environmental management in relation to the accountability of village fund management. In the context of regional autonomy, village officials have significant responsibilities in managing village funds transparently and accountably. T…
ABSTRACT This study aims to analyze the influence of organizational readiness, external pressure, and top management support on adoption of cloud accounting among Micro, Small, and Medium Enterprises (MSMEs) in Pekanbaru City. The background of the study is based on the low adoption rate of cloud accounting technology among MSMEs, despite its advantages such as operational efficiency, rea…
ABSTRACT This study aims to analyze the influence of compatibility, complexity, and relative advantage on the intention of Micro, Small, and Medium Enterprises (MSMEs) in Pekanbaru City to adopt cloud accounting. This research method uses a quantitative approach with data collection techniques through distributing questionnaires to MSMEs. Data analysis was conducted using the Structural Equati…
ABSTRACT This study aims to determine the Influence of Competence, Independence, Ethics and Professionalism of Auditors on Audit Quality (Auditors Working in Public Accounting Firms in the Jakarta Region). The research method used is a quantitative research method. The population in this study were Auditors Working in Public Accounting Firms in the Jakarta Region. The sample in this study …
ABSTRACT This study aims to analyze the influence of Mobile Usefulness, Hedonic Motivation, and Facilitating Conditions on the Behavioral Intention of Micro, Small, and Medium Enterprises (MSMEs) to use QRIS in Pekanbaru. The research uses the UTAUT2 framework with a quantitative approach. Data were collected through questionnaires distributed to 100 MSMEs respondents. The data analysis wa…
ABSTRACT This study aims to examine the effect of tax planning, deferred tax burden, company size and management compensation on earnings management. The research population in this study is basic material companies listed on the Indonesia Stock Exchange in 2022-2024. The research sample was selected using the purposive sampling method. The data used in this study are secondary data in the…
ABSTRACT ABSTRACT The effect of operational audit, internal control, Good clinical governance, and work motivation on the effectiveness of health services in hospitals. This study uses quantitative methods using primary data obtained from questionnaires. The population in this study were hospitals in Pekanbaru City, Riau Province. Determination of the sample of this study using purposive sampl…