ABSTRACT Modified audit opinion on going concern is an opinion issued by the auditor to ascertain whether the company can maintain its survival (IAPI, 2011). This study aims to test and analyze whether the effect of Solvency and Prior Opinion on the Acceptance of Modified Audit Opinions on Going Concern with Company Size as a Moderating Variable. The population in this study were all infr…
ABSTRACT This research seeks to objectively examine the impact of Political Connection, Corporate Social Responsibility Disclosure, and Woman Director on Tax Avoidance, focussing on manufacturing companies listed on the Indonesia Stock Exchange from 2021 to 2023. The study population comprises all manufacturing businesses registered on the Indonesia Stock Exchange from 2021 to 2023, total…
ABSTRACT This study investigates the impact of board of commissioners' diversity on corporate water disclosure in Indonesian state-owned companies from 2019 to 2023. Board diversity is determined based on gender, education level, and age. This study employs a quantitative approach, using the Blau index to measure gender and education level, and the median value to measure the age of commission…
ABSTRACT This research was conducted to analyze the implementation of accounting information systems (AIS), the use of information technology (IT) and human resource (HR) competencies on the performance of MSMEs. The number of samples used in this research was 100 MSMEs. And the type of data used is primary data with a questionnaire used to obtain data on MSMEs in Rokan Hulu district, Riau Pro…
ABSTRACT This study aims to test and analyze: (1) the effect of leverage on financial distress, (2) the effect of profitability on financial distress, (3) the effect of sales growth on financial distress, and (4) the effect of environmental, social, and governance (ESG) disclosure on financial distress. This research includes quantitative research. The population in this study are property and…
ABSTRACT This study aims to empirically examine the effect of Audit Tenure, Profitability, Auditor Switching, and Company Size on Audit Report Lag. The population of this study is mining sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023. The research sampling technique used purposive sampling. The research sample obtained was 24 companies. The analysis meth…
ABSTRACT This research aims to analyze the influence of financial literacy, financial attitude, and personality on financial management behavior in Culinary MSMEs. The number of samples used in this study is 105 Culinary UMKM. And the type of data used is primary data with the distribution of questionnaires used to obtain data on Culinary UMKM in Dumai City, Riau Province. With the criteria th…
ABSTRACT This study aims to test and analyze the effect of profitability, audit quality, and leverage on earnings management with company size as a moderating variable in primary consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. The type of research used is quantitative. The population in this study is primary consumer goods sector companies…
ABSTRACT This research was conducted to analyze the influence of Village Apparatus Competence, Community Participation, Use of Information Technology and Leadership on Accountability in Village Fund Management in Saipar Dolok Hole District and Angkola Muara Tais District. This research is quantitative research and the type of data used is primary data in the form of a questionnaire. The popula…
ABSTRACT This study's issue is related to financial performance, namely an increase in non-performing loans (NPLs). OJK's Indonesian Banking statistics data shows that the banking NPL ratio has been above three percent since May 2020, while the value of bank credit has decreased. This study aims to determine the effect of good corporate governance on financial performance with gender diversity…
ABSTRACT Village-Owned Enterprises (BUMDes) are economic institutions that play a strategic role in turning the wheels of the village economy. BUMDes contribute to improving the welfare of community members, alleviating poverty and alleviating unemployment in the village. This research aims to determine the influence of human capital, organizational culture and transformational leadership …
ABSTRACT This study aims to determine the influence of Good Corporate Governance, Accounting Information Systems, and Internal Control Systems on the Quality of Financial Statements. The research was conducted at Yayasan Tabung Wakaf Umat. The sampling technique employed purposive sampling, while the data collection method utilized questionnaires. The sample in this study consisted of 51 …
ABSTRACT This study aims to examine the effect of company size, profitability, gender diversity, and green investment on carbon emission disclosure in energy sector companies listed on the indonesia stock exchange in 2021-2023. The population in this study are energy sector companies listed on the indonesia stock exchange in 2021-2023. The sampling technique in this study used purposive sampli…
ABSTRACT This study aims to determine the influence of media exposure, environmental performance, ISO 14001 certification and leverage on carbon emission disclosure. The population in this study is energy sector companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The sampling technique in this study used the purposive sampling technique and a sample of 48 companies was o…
ABSTRACT This research aims to provide empirical evidence regarding the influence of Green Accounting, Environmental Performance, and Company Size on the Company's Financial Performance. The population in this study is all companies listed on the Indonesia Stock Exchange that participate in the PROPER KLHK for the 2020- 2022 period. With the purposive sampling method, the sample in this study …
ABSTRACT This research aims to analyze the influence of audit opinion, auditor switching company size, and independent commissioners on audit delay. The population and sample used in this research are manufacturing companies listed on the Indonesia Stock Exchange. The sampling method was carried out using a purposive sampling method. The type of data used is secondary data, obtained from finan…
ABSTRACT This research aims to analyze: (1) the effect of CEO tenure on firm value, (2) the effect of CEO gender on firm value, (3) the effect of CEO age on firm value, (4) the effect of CEO education on firm value. This research also use, company age, company size and dividend payout ratio as control variables.The population in this research are banking companies listed on the Indonesian …
ABSTRACT This study aims to analyze the effect of the implementation of good governance, village apparatus competence, and internal control systems on village fund management, with the use of information technology as a moderating variable. This study is a quantitative study. The population in this study were all villages in the Rakit Kulim, Lubuk Batu Jaya, and Kuala Cenaku sub-districts tota…
ABSTRACT This study aims to analyze the influence of human resource competence, clarity of budget targets, and reporting systems on the accountability of government agency performance. This study was conducted at the Regional Apparatus Organization (OPD) in Rokan Hulu Regency. This study uses a quantitative approach using surveys and questionnaires distributed to 225 respondents consisting of …
Abstract This study aims to analyze the effect of human capital and organizational culture on MSME performance, using sustainable competitive advantage as a mediating variable. Data for this study was collected using a questionnaire survey to 133 respondents who are owners and managers of Tourism MSMEs in Kampar Regency. Data analysis was conducted using SmartPLS4, a software often used in aca…