This research is conducted to examine whether the faktors of the tax policies, the tax regulations, the tax administration and the tax rate which take effect against the management motivation of the companies who conduct the tax planning. This research is conducted against the corporate tax payers who are registered in tax service office Madya Pekanbaru. To examine this reserch’s hypothesis, …
This research aims to obtain empirical evidence of the effectiveness of the fraud triangle in detecting fraudulent financial statement. The variables of fraud triangle are used a proxy financial stability with GPM, SCHANGE, ACHANGE, CATA, SALAR, SALTA and INVSAL. External pressure that proxy by LEV, FINANCE, and FREEC. Personal financial need that proxy by OSHIP, and 5% OWN. Financial target t…
The study aims to test empirically the effect of the role of Internal Audit Function in the Disclosure of Material Weakness on the Bank Perkreditan Rakyat all- Riau Provinces. The role of internal audit function is divided into two namely, 1) Attribut internal audit function (competence, objectivity and investment), and 2) Fitness internal audit function (grading, follow-up and coordination) te…
This research aims to examine how impact growth oppertunity, the interperiod tax allocation and the persistence of profit to the value of companies in manufacturing companies listed on the Indonesia Stock Exchange in the year 2017-2018. Path analysis with SPSS version 22 program is used for data analysis. This specimen sample was taken with the purposive sampling method at a manufacturing compa…
The purpose of this study is to know the effect of profitability, leverage, fixed asset intensity, and executive compensation on tax avoidance. The population in this study are all state owned companies (BUMN) listed on the Indonesia Stock Exchange (IDX) period 2015-2018. The sampling technique used was purposive sampling, with samples that met the criteria is 15 companies for 4 years with a to…
This research is done to examines that (1) the influence of auditor specialization, audit tenure, dan audit fee on going concern opinion issuance, (2) the influence of institutional ownership at moderating the relationship between auditor specialization, audit tenure, and audit fee on going concern opinion issuance. The Population used in this research is manufacturing companies listed in Indon…
This research aims to examine the effect of Tax Expenses, Foreign Ownership and Tunneling Incentives on Transfer Pricing on manufacturing companies listed in Indonesian Stock Exchange 2015 – 2017. The population in this study is manufacturing companies listed in the Indonesia stock exchange at 2015-2017 as many 146 companie, Sampling was done by purposive sampling method. Based on purposive s…
The purpose of this research was to analyze the effects of personal disturbance, external disturbance and organizational disturbance on the auditors’ independence with the locus of control as an intervening variable in Inspectorate Riau Province. The data used in this research are primary data with questionnaires as instruments. Data was collected by distributing questionnaires given to 45 re…
This research aims to test the influences: Competency, role of village apparatus, Organization Commitment, and Community Participation in Village Fund Management Accountability. Respondent in the study amounted to 70 people who worked in the village pangkalan lesung sub-district and ukui sub-district pelalawan regency. Method of determinantion of the sample using the method of purposive samplin…
Te purpose of this research was to examine the effect of 1) Organizational Commitment, 2) Job Satisfaction, 3) Job Promotion on Turnover Intention intensity. Population is accounting and finance who work in Bank Riau Kepri In Riua Province. The sample all branch office and sub office Bank Riau Kepri In Riua Province of accounting and finance totaling 78 accounting and finance . data analysis me…
The aim of this study are examine the effect of earning management, liquidity, leverage, and firm size to aggressiveness tax on property & real estate in Indonesia stock exchange in year 2015-2018. This study used secondary data with a sample 31 companies listed on stock exchange during the period 2015-2018. Determination of the sample was made by applying purposive sampling method. This study …
This study aims to determine the effect of managerial ownership, leverage and company on earnings management moderated by IFRS cconvergence.The sampling method used in this study was purposive sampling method during the 2015-2017 period in the Indonesia stock exchange in the service sector of the bank sub-sector and the financing institution sub-sector for 138 with three years of observation. T…
This purpose of this research is to test the influence of Corporate Governance, Environmental Performance, Financial Performance on Firm Value with Corporate Social Responsibility Disclosure as Moderating Variable. The population of this research are 37 Mining companies listed on Indonesia Stock Exchange during 2012-2014. The sampling method used in this research is purposive sampling, so tha…
This research aims to analyze and test about: (1) the effect of tax knowledge, service quality and tax audit towards taxpayer awareness. (2) the effect of tax knowledge, quality of services, tax audit and taxpayer awareness towards taxpayer compliance. (3) the effect of tax knowledge, service quality and tax audit towards taxpayer compliance through taxpayer awareness. Types of data used are …
The purpose of this research was to identify and analyze about (1) The influence of owner education on the use of accounting information (2) The influence of scale business on the use of accounting information (3) The influence of accounting training on the use of accounting information and (4) The influence of age business on the use of accounting information. Population in this research is MS…
Financial statement integrity is a communication media between management’s company with investment about company’s financial statement. That’s why for making financial statement must be real and really and honest. The informational of financial statement must be quality, honest, it means the informational offinancial statement free from fraud. Good financial statements are have the integ…
ABSTRACK The purpose of this research was to identify and analyze about (1) The influence of educational level on the use of accounting information (2) The influence of business scale on the use of accounting information and (3) The influence of accounting training on the use of accounting information. Population in this research is SMEs in Siak district. The method that used to the sample sel…
ABSTRACT This research was conducted at the Head of Regional Device Organization of Pekanbaru City, Head of Finance, and Treasurer who works in the Organization of Pekanbaru City Regional Devices. 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 data collection techniques, sampling is done by purposi…
ABSTRACT This research aims to determine the effect of time budget pressure, task complexity, job stress and professional ethics on auditor dysfunctional behavior at Public Accounting Firms in Pekanbaru and Padang. The data collection of this research was using questionnaire method that distributed to 65 auditors working at Public Accounting Firms in Pekanbaru and Padang. The numbers of aud…
ABSTRACT This study aims to examine: 1) the effect of liquidity on tax aggressiveness, 2) the effect of family ownership on tax aggressiveness, 3) the effect of firm size on tax aggressiveness, 4) the effect of audit committee variable as a moderating variable in the effect of liquidity on tax aggressiveness, 5) the effect of audit committee variable as a moderating variable in the effect of f…