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…
ABSTRACT This study aims to analyze the effect of Financial Literacy, Risk Perception, and Subjective Norms through Trust as a mediation on the Intention to Use Financial Technology Peer-to-Peer Lending among millennials in Pekanbaru City. This type of research is quantitative research using primary data obtained through distributing questionnaires to millennials in Pekanbaru City. The po…
ABSTRACT This thesis aims to analyze the effect of Corporate Risk, Inventory Intensity, and Profitability on Tax Aggressiveness with Corporate Social Responsibility (CSR) as a moderating variable, in the Consumer Non-Cyclicals sector listed on the IDX during the 2019-2023 period. This research uses quantitative methods with a moderation regression analysis approach. Based on hypothesis testing…
ABSTRACT This study aims to examine the influence of audit tenure, auditor switching, and audit firm size on audit quality with audit fee as a moderating variable in State-Owned Enterprises (SOEs) that are listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The method used in this research is a quantitative approach with secondary data sources in the form of annual financial statem…
ABSTRACT This study aims to analyze the effect of the influence of financial conditions, audit quality, internal mechanisms of good corporate governance with the proxy of independent commissioners and audit committee competence on going concern audit opinion on State-Owned Enterprises (SOEs) companies in 2019-2023. This research was conducted with a quantitative research approach. The populati…
ABSTRACT This research aims to test and analyze the influence of social entrepreneurship orientation and social innovation on the performance of social enterprises. This study uses competitive advantage as a mediation. The researcher uses cooperatives in Indragiri Hilir Regency, Riau, Indonesia, as the current research population. Data were collected using questionnaires and through Google For…
ABSTRACT This study aims to examine the effect of examining the effect of Inventory Intensity, Thin Capitalization, and Company Size on Tax Aggressiveness with Political Connection as a moderating variable. The population of this study are all food and beverage subsector companies listed on the Indonesia Stock Exchange from 2021 to 2023. The sample in this study which was determined based on …
ABSTRACT The purpose of this study is to provide empirical evidence on the influence of auditor experience, professional competence, compliance pressure, and task complexity on audit judgment. Auditor experience (X1), professional competence (X2), compliance pressure (X3), and task complexity (X4) are independent variables, while audit judgment (Y) is the dependent variable. This research…
ABSTRACT This research aims to determine the effect of Regional Original Income, Revenue Sharing Funds, General Allocation Funds, Special Allocation Funds, and Budget Calculation Surplus on Capital Expenditures in the Kuantan Singingi Regency Government. The data source used in this research is primary data. The independent variables used in this research are Regional Original Income, Rev…
ABSTRACT This study aims to determine the effect of internal control, good corporate governance, and individual morality on fraud prevention. This research uses quantitative methods using primary data obtained from questionnaires. The population in this study were Riau Provincial Government BUMD companies. Determination of the sample of this study using purposive sampling method and obtained a…
ABSTRACT The purpose of this study is to determine the effect of liquidity, profitability, business risk and investment opportunity set (IOS) on company value in IDX 80 companies 2019 - 2023. This study was conducted on companies included in IDX 80. The population in this study were IDX 80 companies 2019 - 2023, while the sample in this study amounted to 37 people with purposive sampling techn…