This study aims to analyze and prove empirically the influence of the background of board members and board knewledge about the budget on the supervision of regional finances (APBD) with public accountability and public policy transparency as moderating variables in the city council dumai. The sample in this study used a saturated sample that is all members on the peoples council of dumai c…
This study aims to Acquire empirical evidence of firm size, Auditor Opinion, company size, level of complexity of the operations of the Company and Profitability effect on audit delay on the company's property and real estate listed in Indonesian Stock Exchange (BEI). The population covers all property and real estate companies listed on the Indonesian Stock Exchange which publishes financial r…
The high of firm value is one purpose of the company. The firm value of a company is the perception investors about the success rate of the company that are often associated with stock price. This research was purposed to find out the affect of profitability, investment decision, debt policy and firm size on firm value of property, real estate and building construction company listed on the sto…
The purpose of this study was to examine the influence ofindependence of The region, intergovernmental revenueand regional wealthonlevel of financial statement disclosures.The population in this study are all local government financial report in Riau Provincefrom 2009 to 2014. The number of samples are processed as many as 53local government financial report listed in Riau Province from 2009-20…
This study aims to demonstrate empirically the direct and indirect influence of the structure of ownership and intellectual capital to the firm value with financial decisions and financial performance as an intervening variable. The population in this study is the automotive company listed on the BEI in 2013-2015. The sampling method used in this research is purposive sampling. Data analysis wa…
The purpose of this research is to analyze the effect of corporate governance, the quality of audit, and political connections on tax avoidance. The independent variable of this research are corporate governance, the quality of audit, and political connections. While the dependent variable is tax avoidance. The population was the Bank and Financial Institutions Companies listed on the BEI in 20…
In this nal project discusses derivative based closed Newton-Cotes method which is a modication of the closed Newton-Cotes method to approximate the denite integral. Numerical comparisons of the test results represent that the derivative based closed Newton-Cotes method is better than the closed Newton- Cotes method in terms of error produced by the method. Keywords: Closed Newton-Cotes…
A partition of a positive integer is the representation of the positive integer its self or sums of the other positive integers, while the partition function is the number of partitions. This article disscusses a simple proof of partition numbers p(5n + 4), p(7n + 5) and p(11n + 6) consecutively congruent modulo 5, 7, and 11. The proof for modulo 5 and 7 are carried out via Jacobi identitie…
This final project presents a new iteration method for finding a multiple root of nonlinear equations. It requires one evaluation of the function and two of its first derivative per iteration. Analitycally it is showed using the Taylor’s expansion, the geometric series, and the binomial series that the iterative method has a convergence of order four with efficiency index is 1.5874. Nume…
This nal project discusses the partial sum of powers using prime factorization of integers to obtain the distinct prime factors. The distinct prime factor is used to obtain the properties of partial sum of powers from prime factor of an integer. Keywords: Prime number, prime factor, Schinzel's hypothesis
This final project discusses an iterative method with ninth-order convergence for solving nonlinear equations. Analytically it is showed, using the Taylor expansion and geometric series, that the iterative method has the optimal order of convergence nine. Numerical comparisons show that this method comparable to other methods of order nine. Keywords: Iterative methods, nonlinear equation, …
This study aims to examine and obtain empirical evidence about the factors that affect the Performance Government Institution, specifically at Provincial Government of Riau. Variables to be tested in study were, among others, Budget Goal Clarity, Human Resources Quality, Work Motivation, Organizational Commitment and Public Accountability to The Performance Government Institution. The data in t…
This research is about development of associative picture card katakana to overcome the dificullties in memorizing katakana latters .The learning media of katakana letters which is development is suitable for beginners. The assosiative picture card media used a tehcnique based on a picture , so it is easy to understand as Levie a& Levie in Arsyad (1996: 9) states that learning through pict…
This research is about development adobe flash media as supporting material for learning Japanese vocabulary basic level University of Riau. The purpose of this research is to that adobe flash media as supporting instructional Japanese vocabulary basic level University of Riau was in line expert standart or validator, so that media viable to use. This research us a “research and development…
This research aimed to determine aspects of discourse cohesion aspect Japanese language magazine articles in both grammatical cohesion and cohesion lexical. This research used descriptive qualitative and analyzed by Halliday & Hasan theory and Kridalaksana theory. Object this research were taken from the Japanese language magazine which is two articles written by readers of the magazine Tanoyak…
This study aimed to test the effect of the internal control, external control, financial management of Local Goverment, and financial accounting system of Local Goverment on the performance of Local goverment in Pekanbaru city. The present research of which data were collected using a questionnaires distributed to the SKPD structural officials of consisting of Echelon II, Echelon III, Echelon I…
This research is about the implementation of “make a match” type in cooperative learning in order to improve the students mastery on vocabulary. This research took place in Senior High School of Taruna Mandiri Pekanbaru. The purpose of this research is to know how the procedures are being implemented and to know the degree of improvement by using “make a match” type in cooperative learn…
This study aimed to determine the effect of information asymmetry, the size of the company, the deferred tax expense on earnings management practices. The opulation in this study is the Retail Trade Sub Sector Listed in Indonesia Stock Exchange in the period 2013-2015. The sample is taken by using purposive sampling method, where the company published financial report and annual report com…
This research aims to determine the Effect of Work Experience, Job Stress, Financial Compensation, Work Environment, Leadership Style and Professionalism to the Performance of Tax Inspector. The population used in this study are tax employees who have a position as a tax inspector that works in KPP Madya Pekanbaru, KPP Pratama Pekanbaru Tampan and KPP Pratama Pekanbaru Senapelan. About 54 tax i…
This study aimed to examine the effect of Information Asymmetry, Size Company, Family Ownership, Profitability and Leverage to Earnings Management on Index Kompas 100 Companies listed in Indonesian Stock Exchange in 2015.The population was Index Kompas 100 Companies Listed in Indonesian Stock Exchange in 2015. Samples were taken by using purposive sampling method, where the kompas 100 companies…