The purpose of this research is to analyze the influences of Time Pressure, Audit Risk, Materiality,Locus Of Control, Review Procedure and Quality Control, and Etical Awareness to toward the premature audit prosedures sign off. The sample of this research came form of sixty correspondences who are Auditor who have worked on Public Accountant Office in Batam and Pekanbaru. Data collected through…
This is aims to look at the Effect of Tax Planning, Deffered Tax Expense and Acrualson the of earnings management. The object of research is the manufacturing companies registered on the Indonesia Stock Exchange (IDX) the observation period of 2012-2014.The data used in thhis research is based on annual financial reports obtained through the site www.idx.co.id. The sampling method use purposive…
Along with the development of information technology in recent influence the tax revenue system in Indonesia, one of which is in the field of archiving. In the field of taxation, especially at the office of Directorate General of Taxation has implemented an electronic archive. An electronic archive is a renewal of the tax system carried out by the Directorate General of Taxation. e-Filing syste…
The purpose of this research is to analyze Influence of Fairness, Tax System, Discrimination, Possibility of Fraud Detected, and Intensity of Tax Audit on the perception of tax payer on the ethics of tax evasion. The sample consists of 100 taxpayers listed in the Tax Office of Pratama Bangkinang. The data that was used in this research was primary data and selected by using accidental sampling …
The purpose of this study was to obtain empirical evidence of the influence of e -filling, self -assessment system, and moral taxpayers on tax compliance in Siak. The population in this study is the taxpayer the hotels listed in the tax office of Siak with registered until 2013 that totaled 30. test this hypothesis using multiple linear regression analysis. The results showed that E-filing taxp…
The purpose of this study was to examine the effect of budget objective clarity, environmental uncertainly, and accounting controls on goverment performance accountability. We also examine the effect of managerial performance as moderating variable. All of the population as the sample and we found amounted 92 respondens. Data analysis technique used is multiple regression analysis were processe…
This research aims to invetigate the effect of Personal Disturbance, External Disturbance, Organizational Disturbance, Competency, and Professional Skills on the Auditors’ Independence in Public Accounting Firm (KAP) of Batam and Pekanbaru. While responden is consisted by the fifty Public Accounting Firm (KAP) officers in Batam and Pekanbaru. The data was collected by distributing quetionnair…
This study aims to (1) determine the perception of tourists about the pollution in tourists areas on Lake Maninjau, (2) to determine the value of willingness to pay the tourists to management efforts and environmental restoration in tourist area on Lake Maninjau. This study used accidental sampling technique with total samples is 100 tourists which visited Lake Maninjau area. The technique in c…
The aim of this study was to determine the feasibility of Lake Recitation (Kajuid) as a tourism object viewed from the aspect of natural resources, accessibility, facilities and know the perception of visitors to Lake Recitation (Kajuid) visits of tourists who visit. This research uses accidental sampling and selected 44 samples with methods of data collection are technical questionnaire / ques…
This study aims to research the influence of the presentation of financial report, accessibility and regional financial accounting system to accountability of regional financial management. The research was conducted on SKPD Sijunjung regency. The population in this study were employees who worked in SKPD Sijunjung totaling 25 units working unit. The sampling method used was purposive sampling.…
This study aimed to determine the effect of knowledge, perception of the effectiveness of the tax system and tax penalties on tax compliance, case study on individual taxpayers conducting business listed on KPP Pratama Bangkinang. This study used a primary data was collected by questionnaire distribution to taxpayers. Sample was determined by Slovin formula amounted to 100 taxpayers. Data was c…
This research was conducted in the Village of Gunung Sahilan District of Gunung Sahilan Kampar regency. The purpose of this study was to determine the contribution of honey bee beehive farm to the family income of farmers in the Village of Gunung Sahilan District of Gunung Sahilan Kampar regency. This study uses a sampling technique saturated (census) saturated sampling technique (census) is th…
The purpose that wish to be reached in this research is to test empirically and analyze variable obedience pressure, time budget pressure, task complexity, knowledge and experience which directly influence audit judgment. Data in this research were obtained from questionnaires (primary). Population in this research is Auditor at Inspektorat Riau Province. Data analysis conducted with multiple l…
This research is to analyze the effect of self efficacy, emotional quotient, obedience pressure, task complexity and the level of seniority on the auditor’s audit judgment. Self Efficacy refers to the belief that a person has capacity to organize and execute the course of action required to produce the desired outcome. Emotional Quotient refers to the ability to recognize and control own feel…
This research aims to know the influence of needs, convenience, sanctions, and the perception of the consciousness have a Taxpayer Identification Number (TIN) In The District Kampar.This study used a simple technique accidental sampling with a sample of 100 people who have been determined based on those results slovin formula . Data collection techniques in this study is a questionnaire , the d…
The Purpose of this study was to examine the effect of audit structure, organizational commitment, role conflict,andthe technology information on the performance of auditors. Thelocation study this object is a KAP Pekanbaru, Padang and Medan. While the timing of this study in a Juni 2016. The sample use were as many as 93 auditors respondens. This research is using purposive sampling method. Da…
The purpose of this study is to find out the effect of good governance, the role of internal auditor, internal control system, and morality on The Level of Fraud.The population of this study were civil servants whose working in government agencies (25 agencies) in Siak regency.While the timing of this study in Maret 2016. This research is using purposive sampling method. Data collection method …
This study aims to examine the effect of corporate social responsibility, size of firm, profitability, leverage, capital intensity and family ownership to tax aggressiveness in mining and agricultural companies listed in the Indonesia Stock Exchange. The research data is secondary data in the form of the annual reports of companies. While the population in this study are all mining and agricult…
This study aims to determine the effect of applying the area of financial accounting system and financial statements to the accountability of financial management with the internal control system as an intervening variable in the regional work units Dumai City. Data from this study using primary data. The study population was all employees units Dumai City. Samples of this study was 102 respond…
This research was conducted at the taxpayer in 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 next source in the data completion technique, sampling with Purposive Sampling method, with 120 respondents of taxpayers in Pekanbaru. This data was analyzed using multiple regression with SPSS Version 22.…