ABSTRACT This research was conducted to analyze company size, public ownership, audit opinion and audit fees on the timeliness of submitting financial reports to consumer cyclical companies listed on the IDX for the 2021-2023 period. The data used in this research is secondary data from the company's annual financial reports. The sample in this research was obtained using a purposive sampling …
Abstract The purpose of this study is to determine the effect of fixed asset intensity, family ownership, sales growth, and thin capitalization on tax avoidance. The population used in this study were 129 consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The sample selection technique used purposive sampling with a sample size of 30 …
Abstract Financial performance is an analysis carried out to see the extent to which a company has implemented financial implementation rules properly and correctly. The aim of this research is to see the influence of independent commissioners, audit committees and sharia supervisory boards on financial performance. The population in this research is all 14 Islamic banks registered with the OJ…
ABSTRACT This research is to analyze the effect of Green Accounting on firm value, with firm growth as a mediating variable. The analysis was carried out using path analysis, with a purposive sampling method in sample selection. The research sample consists of 78 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2021 to 2023. The results showed that Green A…
ABSTRACT This research aims to determine the influence of Company Complexity, Firm Size, Independent Commissioners, Political Connections, Leverage, and Profitability on audit fees. This study uses quantitative research methods and descriptive analysis. This research employs purposive sampling as the method for determining the number of samples, with a total of 48 companies included in the sam…
ABSTRACT ABSTRACTABSTRACT This research aims to analyze and provide empirical evidence regarding the influence of environmental performance, foreign ownership and institutional ownership on sustainability report disclosure. Sustainability report are measured using Sustainability Report Index Disclosure. In this research, the sample selection technique used purposive sampling with a sample of 2…
Tilapia (Oreochromis niloticus) is a group of subtropical to tropical fish which is an omnivorous fish. The quality of life of tilapia is reflected in the growth pattern of otoliths, the cause of tilapia experiencing stress during its life can be investigated through the growth ring pattern in the otolith. This study aims to determine the growth ring pattern in the otolith of tilapia (Oreochrom…
One of the economically valuable walking catfish species in Indonesia is Clarias batrachus. Due to high exploitation, this species may be at risk, making cultivation necessary. One of the key aspects of cultivation is the success of spawning. One of the applications of spawning is the use of hormones, and hCG is a hormone commonly used in fish spawning. This study aimed to determine the best do…
The rapid advancement of information technology had encouraged organizations, including government agencies, to design well-directed information system strategies to optimally support business processes and public services. Strategic planning of information system at Diskominfotik of Riau Province used the Tozer Method, supported by analytical tools such as SWOT, PEST, Value Chain, CSF, and McF…
ABSTRACT This research aims to determine the influence of taxpayer awareness on motor vehicle taxpayer compliance, the influence of tax service quality on motor vehicle taxpayer compliance, the influence of tax rates on motor vehicle taxpayer compliance and the influence of financial conditions on taxpayer compliance. This research is a type of quantitative research. The research data sour…
ABSTRACT This research was conducted to analyze the application of accounting information systems, creativity, e-commerce use, and financial literacy on UMKM performance. And the type of data used is primary data with a questionnaire used to obtain data on UMKM in Pekanbaru City, Riau Province. The relationship between variables was tested using SEM (Structural Equation Modeling) analysis.…
ABSTRACT This study aims to examine the effect of Auditor Switching, Audit Opinion, Public Accounting Firm Reputation and Audit Fees on Audit Report Lag (Empirical Study on Property and Real Estate Companies Listed on the Indonesia Stock Exchange in 2021-2024). The sample in this study were property and real estate companies with the sample technique used was purposive sampling so that th…
ABSTRACT This study aims to examine the effect of compensation suitability, financial pressure, individual morality, and organizational culture on accounting fraud tendencies. The data used in the study are primary data collected through questionnaires. The sampling technique uses the purposive sampling method with respondents being managers, internal auditors, and the finance department work…
ABSTRACT Fraud prevention is a crucial aspect in maintaining organizational integrity and accountability, particularly in Islamic banking institutions that uphold the principles of fairness and honesty. This study aims to analyze the influence of good corporate governance, internal control systems, whistleblowing, and anti- fraud awareness on fraud prevention. This research is an empirical s…
ABSTRACT Tax reporting compliance of individuals who carry out business activities and freelance work is one way to maximize domestic tax revenue. This study aims to determine the effect of Tax Socialization, Tax Understanding Level, Taxpayer Awareness, and Tax Sanctions on Taxpayer Compliance. The population of this study is individual taxpayers who carry out business activities and freelance…
ABSTRACT Tax Management is a comprehensive effort made by tax managers in a company or organization to implement management functions so that matters related to taxation from the company or organization can be managed properly, efficiently, and economically, so as to make maximum contributions to the company (Pohan, 2022). This study aims to provide empirical evidence on the influence of firm …
ABSTRACT Defective products are products that have the form of a finished product, but in a condition that is not in accordance with the standards set by the company. Products that experience defects affect the amount of production and production time if the product must be remade. The purpose of the analysis is to find the number of defects, the grade of paper that has defects, the effect of …
The Finishing Department is the final stage of the paperboard product production process, in this area there will be a process of grouping and packaging products based on customer requests. The packaging process has a main machine, namely a pallet packing machine which functions to package products using shrink film plastic material. The packaging process using these tools and materials has…
ABSTRACT The use of steam time and temperature during the preheating and prehydrolysis stages, as well as heating in the cooking process, has a significant impact on the final quality of dissolving pulp (AE). These two parameters result in P-Factors and H-Factors, which are important indicators in determining the quality of dissolving pulp (AE). Understanding the effect of P-Factor and H-F…
ABSTRACT The sedimentation rate in a slurry is the speed at which solid particles settle out of the liquid due to the force of gravity. A dispersant is a dispersing agent used to ensure that the particles in the GCC slurry remain stable, do not clump together, and do not settle. This study aims to determine the effect of dispersant dosage on the sedimentation rate, viscosity, and solid con…