Pengaruh Time Budget Pressure, Sifat Machiavellian, Kompleksitas Tugas, Dan S…

ABSTRACT This research aims to examine the influence of time budget pressure, Machiavellian nature, task complexity, and work stress on dysfunctional audit behavior. This study was conducted at the Riau Province Representative Financial Audit Agency, by collecting data through questionnaires from auditors who work at that institution. Data analysis was carried out using the multiple linear regr…

The Influence Of Ownership Structure On The Sustainability Reporting Quality …

ABSTRACT This study aims to examine the influence of ownership structure, namely foreign ownership, public ownership, managerial ownership, and institutional ownership on the sustainability reporting quality in Indonesia. The population in this study consists of companies operating in the energy, industrial, consumer non-cyclicals, consumer cyclicals, basic materials, and transportation a…

Pengaruh Sistem Akuntansi Keuangan Daerah, Aksesibilitas Laporan Keuangan, Pe…

ABSTRACT There are many cases of abuse in regional financial management involving irresponsible parties which result in fund leaks and misappropriation. Lack of accountability can undermine public trust in local government. Therefore, in maintaining integrity to ensure accountability in regional financial management, it is important for regional governments to increase accessibility and contro…

Pengaruh Partisipasi Anggaran, Kejelasan Sasaran Anggaran, Dan Komitmen Organ…

Abstract This study aims to examine the influence of budget participation, budget goal clarity, and organizational commitment on budgetary slack. The population in this study consists of Regional Government Organizations (OPD) in Riau Province, totaling 32 organizations. The sampling technique used is purposive sampling. The data used in this study are primary data collected through a ques…

Pelaksanaan Program Pembinaan Wirausaha (P2mw) Umkm Minyak Herbal Rosmini Tah…

ABSTRACT The rising awareness of healthy lifestyles and preferences for natural products has driven the growth of the herbal product industry, including in Indonesia. This study aims to analyze the marketing strategy and competitiveness of Rosmini Herbal Oil, an SME producing herbal oils based on natural ingredients. The methodology employed includes literature review and analysis of inter…

Pengaruh Privasi, Keamanan Dan Kualitas Sumber Daya Manusia Terhadap Pengguna…

ABSTRACT This research aims to determine the influence of privacy, security and quality of human resources on the use of cloud computing among SMEs in Pekanbaru City. The research method used is a quantitative research method. The population in this research are SMEs in the Pekanbaru City area. The sample in this research was 360. Data analysis was carried out using classical assumption te…

Pengaruh Target Keuangan, Tekanan Eksternal, Stabilitas Keuangan, Dan Ketidak…

ABSTRACT This study aims to analyze the Influence of Financial Targets, External Pressure, Financial Stability, and Ineffectiveness of Supervision on Financial Statement Fraud (Empirical Study on Financial Companies Listed on the Indonesia Stock Exchange in 2020-2022). The data used in this study is secondary data. The sample was selected using the purposive sampling method in the annual r…

Pengaruh Thin Capitalization, Inventory Intensity, Dan Transfer Pricing Terha…

ABSTRACK This study aims to determine the influence of thin capitalization, inventory intensity, and transfer pricing on tax aggressiveness. The population in this study is all consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange in 2020-2023. The sample of this study are 31 companies which were studied for 4 years, so the total sample amounted to 124. Sampling us…

Pengaruh Capital Intensity, Inventory Intensity, Dan Pertumbuhan Penjualan Te…

ABSTRACT This research aims to empirically examine the Effect of Capital Intensity, Inventory Intensity, and Sales Growth on Tax Avoidance (An Empirical Study on Energy Companies Listed on the Indonesia Stock Exchange for the Period 2019-2022). The population in this study includes all energy companies listed on the Indonesia Stock Exchange from 2019-2022, totaling 75 companies. The samp…

“Pengaruh Kompleksitas Tugas, Kompetensi, Kecepatan Sistem Informasi, Dan I…

ABSTRACT The study aims to examine the influence of task complexity, competence, information system speed, and incentives on the effectiveness of accounting information system usage. The population in this study consists of accounting information system users in hospitals in Pekanbaru City, with a sample of 18 hospitals in Pekanbaru City selected using a saturated sampling method. The res…

Pengaruh Literasi Keuangan, Inklusi Keuangan, Penggunaan E-Commerce Dan Kompe…

ABSTRACT This study investigates the impact of financial literacy, financial inclusion, ecommerce utilization, and human resource competencies on the performance of MSMEs. The research was conducted with a sample of 394 MSME owners, using primary data collected through structured questionnaires in Pekanbaru City, Riau Province. The relationships and influences among the variables were anal…

Efektifitas Pengelolaan Keuangan Desa Di Kecamatan Rambah Hilir Kabupaten Rok…

PARLIN SIREGAR, NIM. 2010247507, EFFECTIVENESS OF VILLAGE FINANCIAL MANAGEMENT IN RAMBAH HILIR DISTRICT, ROKAN HULU REGENCY ( Study Case On Village Go Forward , Village Independent And Village Developing ) , guided by Ria Nelly Sari and M. Rasuli. Study This against the backdrop importance management finance transparent , accountable and in accordance with principle order manage good governanc…

Moralitas Individu, Asimetri Informasi, Implementasi Good Governance Dan Kepu…

Abstract Abstract : This research aims to determine the influence of individual morality, information asymmetry,implementation of good governance and job satisfaction on the tendency for accounting fraud. The population in this study was 43 OPD in Pekanbaru City. Sampel selection used a saturated sample technique. The type of data used in this research is primary data and the data collection t…

Pengaruh Rasio Leverage, Profitabilitas, Aktivitas Dan Pertumbuhan Terhadap F…

ABSTRACT The purpose of this study was to determine the effect of leverage ratio, profitability, activity and growth on financial distress. The population in this research are retail companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022 with a total of 32 companies. The research sample was selected using a purposive sampling technique, so that 25 retail companies were obtained wi…

Pengaruh Moralitas, Pengendalian Internal, Budaya Organisasi Dan Locus Of Con…

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Pengaruh Profitabilitas, Solvabilitas Dan Likuiditas Terhadap Opini Audit Ter…

ABSTRACT This research aims to analyze and test the effect of profitability, solvency, and liquidity on audit opinion related to going concern on public companies listed on the Indonesia Stock Exchange. This research uses a quantitative method with secondary data measured using nominal, ratio, and dummy scales. Purposive sampling technique with 2 criteria is used to obtain a research sample of…

Pengaruh Growth Opportunity, Risiko Bisnis, Dan Struktur Modal Terhadap Nilai…

ABSTRACT This study aims to analyze the effect of growth opportunity, business risk, and capital structure on firm value. This type of research is quantitative. Moreover, the population was Infrastructure Companies listed on the Indonesia Stock Exchange (IDX). The data collection technique used purposive sampling. In line with that, there were 50 companies as the sample during 3 years (2020-20…

Pengaruh Karakteristik Ceo, Kualitas Audit Dan Corporate Governance Terhadap …

ABSTRACT This study aims to examine the influence of CEO characteristics, audit quality and corporate governance on the restatement of financial statements. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange website from 2019-2023. The research sample was selected using the Purposive Sampling technique and 30 companies that met the criteria were …

Analisis Faktor-Faktor Yang Mempengaruhi Penggunaan Informasi Akuntansi Pada …

ABSTRACT This study aims to examine the influence of accounting knowledge, accounting training, owner education, business scale, and business age on the use of accounting information in micro, small, and medium enterprises (MSMEs). The population for this study comprises MSMEs located in Pekanbaru City. A simple random sampling technique was used to obtain a sample of 399 MSMEs. Primary data w…

Pengaruh Sifat Machiavellian, Sosialisasi Antisipastif, Dan Persepsi Kontrol …

ABSTRACT This research aims to empirically examine the influence of machiavellian traits, anticipatory socialization, and perceived behavioral control on the intention to disclose fraud (whistleblowing) among accounting undergraduate students at the University of Riau, batch 2020-2022. This study employs a quantitative method using primary data obtained through the distribution of questionnair…