The study aims to test scientifically about the influence of organizational culture, top management support, training and education of information technology application and its effect on hospital performance. Subjects in this study were directors, IT managers, financial managers, and other hospital management of 74 respondents. The data of this study were collected using several questionnaires…
The purpose of this study is determine the effect of understanding of government financial accounting systems, government financial administration on the government working unit performa in University of Riau The population in this study are all officials Universitas Riau that that directly related to implementation of accounting system and state finance management in environment of work unit …
This study aims to test empirically the influence of sustainability reporting, institutional ownership, capital structure and managerial incentive to firm value with profitability as an intervening variable on the companies listed in Indonesia Stock Exchange during periode 2014-2016. The population of this research is a company listed in Indonesia Stock Exchange from the period of 2014 to 201…
The objectives of this research are to analyze and examine the effect of the diversification strategy and leverage on the firm value with corporate governance as a moderating variable. Business diversification is measured using the Herfindahl Index and leverage measured by using a Debt to Equity Ratio. The firm's value is measured using Tobin's Q ratio and corporate governance is measured by th…
Managerial performance in the Work Unit Organization of Public Services (BLU) of the University of Riau, a phenomenon that often occurs is in the process of preparing and determining the budget of the University of Riau who have adopted the full system of Public Service Bodies (BLU) often there are delays and the emergence of a sense of doubt in establishment of a budget plan. Another problem i…
This study aims to examine the influence of firm size, audit comittee, and earning management on tax avoidance. Tax avoidance is a dependent variable in this study that measured by current effective tax rate. Independent variables of this study are firm size, audit comittee, and earning management. This population of this study was multinational manufacturing companies listed on Indonesian Stoc…
The research aims to examine The Influence of market timing, stock selection skill and level risk to performance of equity funds with inflation as intervening variable. Object of thisresearch are secondary data is data that NAB is a sample of 2015-2017 in the form of daily data which are sixty data of equity funds. That data are analyzed by multiple regression method and SPSS program version 21…
Financial accountability is the responsibility regarding financial integrity, disclosure and compliance with laws and regulations. The objective of this accountability is the regional financial statements presented by government agencies. This study aims to investigated the influencing factors of regional financial accountability, that is the government's internal control system, regional finan…
Periodic evaluation of the performance of managers in the public sector budget must be done to carry out consistently the principles of local financial management, which is effective, efficient, transparent, accountable, orderly, fair, submissive and obedient to the laws and regulations. This objective of this studyis to investigate the effect of compensation and work environment on budge…
This research the purpose of this study was to determine the effect of managerial ownership on firm value, to determine the effect of institutional ownership on firm value, to determine the effect of dividend policy on firm value, to determine the effect of debt policy on firm value, and to determine the effect of profitability on firm value . Where in this study the population is a company eng…
This study aims to analyze the effect of role conflict, role ambiguity, self-efficacy, professional ethics sensitivity, and competence on auditor performance. Also to find out whether aspect of psychological well-being moderate the relationship between role conflict, role ambiguity, self-efficacy, professional ethics sensitivity, and competence on auditor performance. This study uses primary …
Strengthening the implementation of the Government Performance Accountability is one of the government's efforts to realize good governance. The Government Performance Accountability System (SAKIP) as the media to assess the accountability of performance, it can be a benchmark for the government to work more effectively and efficiently. The SAKIP itself is a system that can be used as a tool t…
This study aims to determine the development of zakat in Siak Regency, to find out the influence of Zakat Local Regulation No. 6 of 2013on the distribution of zakat in Siak Regency. The research methodology of the data in this study was by collecting primary data directly from original sources such as agencies and companies that became research subjects, and data collection methods by distribut…
This study aims to analyze the effectiveness of collection, contribution and potential of local tax revenue in the city of Pekanbaru. The population of this study is Bapenda and corporate taxpayers in Pekanbaru City. The study was analyzed using the stepwise mixed-method strategy. The first stage uses quantitative analysis to analyze the effectiveness, contribution, and potential of local tax r…
This study aims to analyze influence of good government governance, the application of government accounting standard, competency of human resources and utilization of information technology with government internal control system as moderating variable on the quality of financial of local government. The research use causality research method. The population was PPK-OPD (Financial Administrat…
Opinion on Regional Government Financial Statements without exception is a benchmark of work performance of regional governments in their financial reporting. However, all this does not belong to local governments, even though this opinion is also a means of public accountability. This study aims to determine the effect of the internal control system, invitation legislation, and regional incent…
This study aims to detect the Fraudulent Financial Reporting with Pentagon Theory Fraud Testing. The variables used consisted of fraudulent financial reporting which was measured using dummy variables as the dependent variable. financial targets, financial stability, external pressure, institutional ownership, ineffective monitoring, quality of external audits, changes in auditors, audit opinio…
This study aims to examine and determine the effect of debt degrees, liquidity and Firm Size on the earning persistence. In addition, this study also aims to test whether a variable tax book difference moderates the relationship between each variable of the debt levels, liquidity and firm size on the earning persistence. The sample used in this study is a company registered in LQ45 Index Indon…
The importance of financial performance and enviromnetal performance make investors and creditors more selective in investing or give credit to the company that can improve firm value.This study has several objectives: first, to examine the financial performance measured return on asset and return on equity and environmental performance in implementing firm value at manufactured companies liste…
This study aims to find empirical evidence of the influence of the Islamic corporate governance mechanism in this case institutional ownership, board size, the board of commissioners independent of, the size of the sharia supervisory board, and audit committee on financial performance with earnings management as mediating variables. This research was conducted on 13 Islamic Commercial Banks in …