ABSTRACT The purpose of this study is to examine the effect of profitability, liquidity, leverage and company size on the timeliness of financial report submission in consumer services sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. This study is a quantitative study using secondary data from financial reports. The method used in collecting data …
ABSTRACT This research aims to analyze the influence of intellectual capital, profitability and company size on company value in the banking subsector listed on the Indonesia Stock Exchange in 2021-2023. The method used in this research is quantitative with secondary data in the form of annual financial reports for the 2021-2023 period. The sample used in this research was 102 companies. This …
ABSTRACT This research aims to analyze: (1) the influence of financial literacy on the performance of MSMEs, (2) the influence of financial management on the performance of MSMEs, (3) the influence of financial inclusion on the performance of MSMEs. The population in this study includes 26,648 Micro, Small and Medium Enterprises in Pekanbaru City. In this research, the samples obtained were 10…
ABSTRAK This study aims to analyze: (1) The influence of sustainability reporting disclosure on firm value, (2) The influence of financial performance on firm value, (3) The influence of environmental performance on firm value, and (4) The influence of firm size on firm value. The population in this study consists of manufacturing companies listed on the Indonesia Stock Exchange from 2020 …
ABSTRACT This study was conducted to analyze financial literacy, perceived ease of use and perceived risk on the interest in using Fintech Payment in Generation Z. The number of samples used in this study was 90 samples. The type of data used is primary data using a questionnaire to obtain data on Generation Z represented by students of the University of Riau, Department of Accounting 2021-202…
ABSTRACT This study aims to test and analyze the Influence of Social Media Utilization, Creativity, and Accounting Understanding on the Sustainability of Millennial Micro, Small, and Medium Enterprises in the City of Pekanbaru. This study uses a quantitative approach with primary data that uses a questionnaire as a data collection method measured using the Likert scale. The population in t…
ABSTRACT This study aims to examine the influence of profitability, leverage, managerial share ownership, and inventory intensity on tax aggressivenessThe measurement tool used in this study is the effective tax rate (ETR). ETR reflects the level of tax aggressiveness, where a lower ETR percentage indicates a higher level of tax aggressiveness, while a higher ETR percentage suggests a lower le…
ABSTRACT This study aims to examine the influence of profitability, leverage, managerial share ownership, and inventory intensity on tax aggressivenessThe measurement tool used in this study is the effective tax rate (ETR). ETR reflects the level of tax aggressiveness, where a lower ETR percentage indicates a higher level of tax aggressiveness, while a higher ETR percentage suggests a lower le…
ABSTRACT The value of a company provides an indication of how investors assess a company and is generally represented by its stock price. The higher the stock price, the greater the value of the company. A company that is able to attract investor interest, in addition to its stock price rising, will also see an increase in its value. In an unstable market condition, there are factors that comp…
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 test and prove empirically the influence of financial conditions, leverage and auditor reputation on going concern audit opinion. The population of this research is real estate and property companies listed on the IDX for the 2019-2021 period with a total sample of 58 companies. The sampling technique uses purposive sampling. The data analysis method used in this…
ABSTRACK The purpose of this research is to test and analyse the effect of environmental performance, managerial ownership, and intellectual capital on firm value with financial performance as a mediating variable in manufacturing companies on the IDX in 2020-2023. The population in this study used 203 manufacturing companies listed on the Indonesia Stock Exchange (IDX), using purposive sampli…
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…
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 The purpose of this study was to test and analyse the effect of love of money, tax sanctions, and tax justice on taxpayers' perceptions of tax evasion ethics. The population in this study were active MSME taxpayers registered at KPP Pratama Pekanbaru Tampan, totalling 26,684 taxpayers. the number of samples used in this study were 100 respondents. The sampling technique used in th…