ABSTRACT This study aims to determine the effect of sharia governance - sharia supervisory board, board of commissioners, audit committee, institutional ownership and shariah compliance on Islamic social reporting disclosures at Islamic sharia banks in Indonesia in 2013-2016.The dependent variable in this study is the disclosure of Islamic social reporting. While the independent variables are …
ABSTRACT This study aims to examine the effect of carbon emission disclosure and environmental management system toward firm value. This study also to examine the role of financial performance in mediating the impacf of carbon emission disclosure and environmental management system on firm value. The population in this study is a mining, plantation and manufacturing companies registered in Ind…
ABSTRACT This study aims to examine the effect of carbon emission disclosure on firm value and the effect of carbon emission disclosure on firm value mediated by financial performance, operating performance and cost of equity on mining, plantation and manufacturing companies that registered in Indonesia Stock Exchange period 2015-2017. The results of this research showed that carbon emission d…
ABSTRACT The purpose of this research is to know the influence of corporate governance mechanisms to the company's performance. The mechanisms of corporate governance examined in this study include internal and external governance consisting of: Board of Commissioners and managerial ownership and foreign ownership, debt financing, and audit quality. The population in this research is a company…
ABSTRACT The study aimed to examine the effect sales growth, executive character and leverage on tax avoidance with institutional ownership as a moderating variable. The main issues that the researcher will be explain are as follows: To see how much influence dependent variables with independent variables mediated by moderating variables. This research was conducted on manufacturing companies …
ABSTRACT This research aims to examine the effect of leverage, profitability, audit tenure and KAP size on audit delay by being moderated by an audit committee on consumer goods companies listed on the Indonesia Stock Exchange in the 2015-2018 period. Audit delay is measured by the number of days from the closing date of the company's fiscal year, December 31 until the date stated in the indep…
ABSTRACT This research aims to obtain empirical evidence about the effectiveness of the fraud pentagon in detecting financial statement fraud. Pentagon fraud is proxied by six variables consisting of two elements of pressure (financial stability, external pressure), one variable from the opportunity element (ineffective monitoring), one variable from the element of rationalization (audit opini…
ABSTRACT This research was conducted on 34 regional organization of Dumai City. This research is included in quantitative research. The type of data used is the primary data. Sampling was done by Purposive Sampling method. This data was analyzed using multiple linear regression that was processed with the help of SPSS program. This study aims to determine the effect of Budget Planning, Budget …
ABSTRACT The objective of this study is to analyze the influence of earnings management and good corporate governance mechanisms towards corporate environmental disclosure (CED). Good corporate governace mechanisms are measured by the proportion of independent board, the number of audit committee meetings and the size of audit committee. Earnings management is measured by the modified discreat…
ABSTRACT This research aim to to know influence of policy of dividend (X1), policy of leverage (X2), decision of invesment (X3) and earning management (X4) to company value at company of mining which enlist in BEI Year 2015-2018. This research is conducted at company of mining which enlist in Effect Exchange Indonesia (BEI) Year 2015-2018. Amount of population counted 41 company, while amount …
ABSTRACT This research aims to examine the effect of professional ethics, locus of control, and financial compensation to the tax auditors performance at KPP in the Direktorat Jenderal Pajak Riau. The data in this study is the primary data. The population in this study were the tax auditors who worked at KPPin the Direktorat Jendereal Pajak Riau. The sampling method used in this study saturate…
ABSTRACT This study aims to examine the influence of corporate governance mechanisms to transparency. Corporate governance mechanisms examined in this study include internal keloa system consisting of: independent board, and managerial ownership, foreign ownership, debt financing, audit quality. The population in this study is a registered company in Indonesia Stock Exchange for the period 201…
This study aims to examine and analyze the factors that influence fraud in the perspective of fraud pentagon in the village government of Kampar Kiri district. The pressure element is proxied by compensation suitability, the opportunity element is proxied by the effectiveness of the internal control system, the rationalization element is proxied by organizational culture, the ability element is…
ABSTRACT This research aims to determine the effect of religiosity, organizational commitment, task complexity and machiavellian nature on dysfunctional audit behavior at The Representative The Development Finance Comptroller Agency Of The Republic Of Indonesia In Jambi Province. The data collection of this research was using questionnaire method that distributed to auditors working at The Rep…
ABSTRACT The purpose of this research is to analyze the effect of taxpayer awareness, understanding of tax regulations, tax sanctions and tax payment mechanisms to the compliance of taxpayers. The sampel of research by 53 correspondences who are as taxpayers listed in KPP Pratama Dumai. The method of sampling using convenience sampling. The data were analyzed to test the hypothesis using the m…
ABSTRACT This study aims to analyze the effect of corporate governance and company growth on firm value with auditor opinion as a moderating variable. Company value is the dependent variable in this study and is measured by Tobins Q. The independent variables in this study are managerial ownership, institutional ownership, the proportion of independent commissioners, audit committees and compa…
The purpose of this research was to examine the influence of earnings management, and accounting conservatism on financial performance with good corporate governance as a moderating variable.. This population of this study was manufacturing companies listed on Indonesian Stocks Exchange in 2014 until 2016. The sample was chosen by purposive sampling method and obtained 46 companies with 138 obs…
Village fund management is a form of overall activity that begins with the planning, implementation, administration, reporting and village financial accountability stages according to the Minister of Home Affairs Regulation No. 20 of 2018. This study aims to examine and analyze the effect of applying good governance to village fund management with competence human resources and organizational c…
This research objective was examined the influence of tax justice and tax fine against taxpayer compliance by trust in tax authorities for mediation (case study of individual taxpayers conducting free business activities in KPP Pratama Pekanbaru Tampan). The data in this study is the primary data. The population in this study were the individual taxpayer at KPP Pratama Pekanbaru Tampan.The samp…
This research is conducted by at office of OPD in City of Pekanbaru. Intention of research is to know influence of interest, education and understanding and training to usage of Information System Accountancy at office of OPD City of Pekanbaru. Population in this research is Organization Peripheral of Area (OPD) in City of Pekanbaru spread over in 45 OPD, while sampel amount to counted 135 peop…