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.…
Budgetary slack is a dysfunctional condition which can be done by managers at middle and lower levels if these organizations implement participatory budgeting. This study aims to examine the effect of participatory budgeting and budget goal clarity on budgetary slack and examine the influence of organizational commitment and leadership style as moderating .The results shows that: 1) participato…
Responsibility of auditors currently do not only focus on assessing the fairness of financial statements and detecting fraud, but also information that is not limited in the things revealed in the financial statements, such as disclosure of information about the existence and continuity of corporate entities. This is due to the demands of the shareholders to the auditor to provide early warning…
This research aimed to examine the influence of role conflict and role ambiguity to auditor performance. This research also examined whether the emotional quotient is able to moderate the influence of role conflict and role ambiguity to auditor performance. The population in this research is the auditor who worked on Public Accounting Firm in Pekanbaru, Padang, and Medan. The total sample in th…
This study aims to examine the influence of leverage, size, managerial Ownership and profability on tax aggressive. Tax aggressive is a dependent variable in this study that measured effective tax rate. Independent variable in this study are leverage, firm size, manajerial ownership and probability. Probability is proxy by return on asset. The sample of this research are the manufacture firms l…
The research aims to examine the Influence of implementation of performance-based of budgeting, government of accounting standard and implementation of accounting financial system to public accountability in government intitutions. Object of this research is government institution in Indragiri Hulu. There are a hundred and five which are sent but, only seventy two questionnairs return. That dat…
This study conducted on manufacturing companies listed on Indonesia Stock Exchange years 2012-2014. The sample technique on this study with purposive sampling technique. The sample total used 45 companies. Data analysis conducted used multiple regression model with help of software SPSS version 21.00. This study used independent variables size company, profitability, leverage, taxation faciliti…
This study aims at identifying the effect of the personality type dan gender on the auditor’s independence. The auditor’s independence be measured by accountant public Code of Etis Accountant Public. The personality type be measured by Myers-Briggs Type Indicator (MBTI). The personality type in this study were divided into 2 (two), that is: personality types based on the way to understand t…
This study aims to analyze the effect of Internal Control and Morality of Individual to Accounting Fraud Tendencies with Unethicl Behavior as an intervening variable. Questionnaire are used for collecting the data from SKPD Siak. Total sampel used for this study are 56 sampels. The data obtained were analyzed by using PLS analysis technique (Partial Least Square) through the Smart PLS software.…
This study aimed to identify and analyze the influence of Profesionalism, Ethic, Independency, Working Experiences, and Auditor’s Knowledge of Error on Judgement of Materiality Level. This research used primary data from questioner filled by functional auditors of Perwakilan BPKP Provinsi Riau. This study used random sampling method and used multiple linear regression as the analysis instrume…
This study aimed to examine the effect of personal interference, external interference, and interference with the independence of the auditor organization on professional commitment as an intervening variable. The location of this research in the Provincial Inspectorate of Riau and West Sumatra Provincial Inspectorate. In this study, the population used is the Riau Provincial Inspectorate and t…