ABSTRACT This study aims to examine the influence of compatibility, competitive pressure, and government support on the adoption of cloud accounting. The population in this study is all MSME actors in the food industry in Pekanbaru. The sample selection used purposive sampling technique with 341 samples. The type of research data is primary, and the data collection technique uses a questio…
ABSTRACT This study aims to analyze the effect of Capital Intensity, Thin Capitalization, institutional ownership, dan political connections on Tax Avoidance in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2023 period. Tax Avoidance is measured using the Cash Effective Tax Rate (CETR) method. The research sample consists of 87 companies selected throu…
ABSTRACT This study aims to determine the effect of overconfidence, risk tolerance, herding and financial technology on cryptocurrency investment decision making. The sampling technique used the purposive sampling method, data collection used is documentation. The sample in this study amounted to 100 respondents in Indonesia. The data analysis technique used is multiple linear regression. …
ABSTRACT This study aims to examine and analyze: (1) the influence of ESG disclosure, (2) financial health level, and (3) independent commissioners on tax aggressiveness, and (4) its impact on firm value. This research is a quantitative study. The population in this study comprises 125 consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) from 2021-2023. The …
ABSTRACT This research was conducted to analyze transfer pricing, independent commissioners, and capital intensity on tax aggressiveness. The data used are secondary data with financial reports listed on the IDX in 2021-2023. The sample selection in this study used the purposive sampling method which obtained the number of samples used in this study was 73 samples. The method used in this …
ABSTRACT This study was conducted with the aim of testing and proving teh influence of the work environment, self-efficacy, professional training and financial rewards on interest in choosing a career as a public accountant. This research is a quantitative reserch where the data used in this study are primary data and data collection using a questionnaire measured by a Likert scale. The quest…
ABSTRACT This research aims to determine the influence of green banking, corporate social responsibility and company size on company value. The population in this study are banking companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The sampling technique in this research used a saturated sample technique which obtained a sample of 141 companies. The type of data used i…
ABSTRACT This research aims to examine the effect of environmental costs, environmental performance, the board of directors, and independent commissioners on financial performance. The population of this study includes mining companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The sample was selected using a purposive sampling method. The data used in this study are …
ABSTRACT This study aims to analyze the influence of financial distress, audit tenure, audit opinion, and audit delay on auditor switching in Energy sector companies listed on the Indonesia Stock Exchange (IDX) during 2020-2023 period. Auditor Switching refers to a company’s decision to change it’s external auditor, either voluntarily or due to regulatory obligations. This phenomenom i…
ABSTRACT This research aims to determine the effect of budget implementation and understanding of regulations on delays in regional government budget absorption with organizational commitment as a moderating variable. The research method used is a quantitative research method. The population in this research are institutions located in Riau Province. The sample in this study was 150. Data …
ABSTRACT This study aims to determine the effect of foreign ownership, managerial ownership and risk minimization on corporate social responsibility in the environmental sector in companies listed on the IDX and participating in PROPER for the 2021-2023 period. The dependent variable, namely corporate social responsibility in the environmental sector, is measured using the PROPER rating. …
SUMMARY NURUL HIKMAH PUTRI, NIM. 2210248012, The Impact of Profitability, Women in the Board of Commissioners and Board of Directors, and Media Exposure on Carbon Emission Disclosure with Environmental Performance as a Moderating Variable. Supervised and proctoring by Enni Safitri and Alfiati Silfi. The purpose of this study is to analyze the impact of profitability, women in the board of com…
ABSTRACT This study aims to determine the relationship between Weaknesses in Internal Control (KPI) with Local Original Income (PAD), Government Size (UP), Capital Expenditure (BM) and Government Complexity (KP). The population in this study were 10 district governments, 2 city governments, and 1 provincial government in Riau Province in 2021-2023. The sample in this study used saturated …
ABSTRACT This study aims to examine and analyze (1) the effect of executive compensation and capital intensity on tax avoidance, (2) the effect of executive compensation and capital intensity on company value, (3) the effect of tax avoidance on company value, and (4) the effect of executive compensation and capital intensity on company value through tax avoidance as an intervening variable…
ABSTRACT This study aims to determine the influence of the fixed asset intensity, foreign ownership, and company size on tax aggressiveness in energy sector companies listed on the IDX in 2019-2023. The dependent variable is tax aggressiveness measured using CETR. The independent variable, namely the fixed asset intensity, is measured using the average total assets, the foreign ownership …
ABSTRACT Abstract: This study aims to analyze the influence of demographic factors, the selfassessment system, and love of money on the tax compliance of individual nonemployee taxpayers. The population in this study includes individual non-employee taxpayers registered at the Pekanbaru Tampan Tax Office (KPP Pratama Tampan). The sampling technique used is purposive sampling, with a total …
ABSTRACT This research aims to influence Foreign Share Ownership on tax avoidance by considering control variables such as profitability, leverage, and company size. This study focuses on mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. Secondary data by looking at the annual reports of Mining Sector Companies listed on the Indonesia Stock Exchange (IDX) in 20…
ABSTRACT MSMEs play an important role in the regional economy, especially in Bengkalis Regency, which has great potential in the manufacturing sector. However, many MSME actors face obstacles in developing their businesses, especially related to limited capital, low utilization of digital technology, and lack of understanding in financial management. This study aims to analyze the effect of ca…
ABSTRACT This study aims to analyze: (1) The effect of independent board of commissioners on sustainability disclosure (2) The effect of gender equality of the board of commissioners on sustainability disclosure (3) The effect of financial expertise of the board of commissioners on sustainability disclosure (4) The effect of media pressure on sustainability disclosure. The population in this s…
ABSTRACT This study aims to examine the effect of corporate governance, intellectual capital, and company size on the company's financial performance. The dependent variable in this study is financial performance as measured by Net Profit Margin (NPM). The independent variables in this study are corporate governance as measured by the size of the board of commissioners, the size of independent…