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…
ABSTRACT This study aimed to examine the influence tax planning and leverage on firm value moderated by transparency of company. The population taken in this study were manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017 which amounted to 117 companies. From this population, there were 39 companies as samples. Data obtained using purposive sampling method and firm value…
ABSTRACT This research aims to know about the influence of transparency, competency of village apparatus, commitment of village government organization, internal control system, utilization of information technology and public participation on accountability Village government in the management of village funds allocation. The population in this research is the entire apparatus of the villag…
ABSTRACT This research aims to examine the effect of auditor switching, profitability, solvency, audit committee, and auditor’s opinion on audit delay on mining sector companies listed in Indonesian Stock Exchange 2015 – 2017. The population in this study is mining companies listed in the Indonesia stock exchange at 2015-2017 as many 42 companie, Sampling was done by purposive sampling m…
ABSTRACT This study aims to examine the effect of Company Size, Debt Level, Profitability, and Independent Commissioners on Tax Aggressiveness in trading companies listed on the IDX. The population in this study are all trading companies in Indonesia which are listed on the Indonesia Stock Exchange in the 2015-2017 period. Based on the sampling technique used in this study, namely purposive …
ABSTRACT The purpose of this research is to empirically examine the influence of audit committee characteristics on financial reporting quality. Audit committee characteristics measurement uses the size of audit committee, frequency of meeting of audit committee, accounting and financial expert of audit committee, and audit committee tenure. The population in this research is companies liste…
ABSTRACT The purpose of the study is to empirically evidence of the influence of variable profitability, investment decisions, tax avoidance, inflation and exchange rates (exchange rate) on the value of the company. The population in this research is the entire banking Company listed on the Indonesia Stock Exchange (IDX) for the period 2015-2017. The sampling techniques used are purposive s…
ABSTRACT This study aims to analyze empirically the influence of audit opinion, management change, return on equity, audit fees to auditor switching and analyze whether the auditor's reputation is able to act as a moderating variable.The population is manufacturing companies on the Indonesian stock exchanges for the period 2013-2018. The sample method is purposive sampling with result of s…
ABSTRACT This research to analyze the effect of solvabilitas, debt default, audit report lag, opinion shopping, and audit quality on going concern audit opinion. The data used in this research is secondary data. The population in this study are service companies listed on the Indonesia Stock Exchange in period 2013-2017. Sampling research is obtained by using purposive sampling method and pr…
Effectiveness of asset management is management that functions to operate a set of resources (human resources, money, machinery, goods, time) and a set of instruments (methods, standards / criteria) in order to achieve the goals / objectives appropriately to guide the management of assets that cover the process inventory assets, conduct legal audits, assess assets, optimize assets, and supervis…
This research aims to investigate the effect of accrual earnings management, real earnings management and inventory intensity towards tax aggressivity of a company. Tax aggressiveness was measure using effective tax rate (ETR). The population in this research were the manufacture companies listed in Indonesia Stock Exchange (BEI) during periode 2016 until 2018. Sample selection method was usin…