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…

Pengaruh Stabilitas Keuangan, Tekanan Eksternal, Ketidakefektifan Pengawasan …

ABSTRACT Abstract : This research aims to analyze the effect of financial stability, financial target, ineffective monitoring, and collusion on financial statement fraud in companies listed on the Indonesia Stock Exchange (IDX) for the year 2021-2023. The increasing phenomenon of financial statement fraud in the banking subsector has raised concerns regarding financial integrity and transp…

Pengaruh Komite Manajemen Risiko, Komite Audit, Komisaris Independen Dan Leve…

ABSTRACT This study aims to examine the influence of the risk management committee, audit committee, independent commissioners, and leverage on corporate risk management disclosure in the financial sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. The research method uses a quantitative approach, utilizing secondary data sourced from annual reports available on t…

Pengaruh Profitabilitas, Ukuran Perusahaan, Dan Dewan Komisaris Independen Te…

ABSTRACT This study aims to analyze the Influence of Profitability, Company Size, and Independent Board of Commissioners on Sustainability Report Disclosure (Empirical Study on State-Owned Enterprises Listed on the Indonesia Stock Exchange in 2020-2022). The data used in this study are secondary data. The sample was selected using the purposive sampling method on the annual report and sus…

Pengaruh Green Accounting Dan Struktur Modal Terhadap Kinerja Keuangan Pada P…

ABSTRACT This research aims to examine the influence of green accounting and capital structure on financial performance. The population of this research is energy and mining companies listed on the Indonesian Sharia Stock Index (ISSI) in 2019-2023. The research sample was selected using a purposive sampling method. Data was obtained through data from the official website of the Indonesian Shar…

Pengaruh Capital Intensity, Gender Diversity, Dan Inventory Intensity Terhada…

ABSTRACT This research aims to examine and analyze the effect of Capital Intensity, Gender Diversity, and Inventory Intensity on Tax Aggressiveness (Study Of Manufacturing Companies In The Consumer Non-Cyclicals Sector Listed On The IDX In 2019-2022).In this study, CETR is used as a ratio to measure the level of tax aggressiveness of companies in the consumer non-cyclicals industry sector beca…

Pengaruh Perencanaan Pajak,Kepemilikan Manajerial Dan Agency Cost Terhadap Ni…

Abstract This study aims to find empirical evidence regarding the effect of tax planning, managerial ownership, and agency costs on firm value with transparency as a moderating variable, focusing on primary consumer goods companies listed on the Indonesia Stock Exchange from 2020-2022. The population of this study consists of primary consumer goods companies listed on the Indonesia Stock …

Pengaruh Akuntabilitas, Transparansi Terhadap Kinerja Pemerintah Desa Dengan …

ABSTRACT Development in villages is the government's main goal so that development in rural areas becomes equitable. This research highlights accountability and transparency in village government performance, as well as the role of community trust as mediation. In this study the population was the Village Government of Rokan Hulu Regency, Riau Province. The sampling technique used was stra…

Pengaruh Kompetensi Aparatur Desa, Moralitas Aparatur Desa, Dan Sistem Pengen…

ABSTRACT This study aims to determine the effect of village apparatus competence, village apparatus morality, and internal control system on fraud prevention in village fund management. The population in this study was the Village Government in Karimun Regency with a total of 42 villages. The sample in this study was 22 villages which were taken by random sampling method. The data analysis…

Pengaruh Financial Distress, Komite Audit, Profitabilitas, Dan Ukuran Perusah…

ABSTRACT Tax aggressiveness is explained by Karen Wendt (2021) in her book Green and Social Economic Finance as tax planning between legal tax avoidance (tax evasion) and illegal tax avoidance (tax evasion) which focuses on reducing the tax burden uploaded to income. This research aims to research and empirically prove the influence of Financial Distress, Audit Committee, Profitability and…

Pengaruh Tingkat Pendapatan, Kewajiban Moral, Sistem Administrasi Perpajakan,…

The study aims to examine the effect of income levels, moral obligations, tax administration systems, and tax audits of tax payer compliance in paying land and building taxes in Bengkalis Regency. The populations in this study was the United Nations Taxpayer PBB who was chosen by purposive sampling technique. A total of 100 respondents participated in this study. Data of this study uses primary…