PENGARUH KONEKSI POLITIK, PROFITABILITAS, UKURAN PERUSAHAAN, DAN SALES GROWT…

The case of tax avoidance practices carried out by companies is still a lot of happening in Indonesia, which will have an impact on the reduction of state tax receipts that will result in losses for the state. The aim of this study is to analyze the influence of political connections, profitability, firm size, and sales growth on tax avoidance. The population of this study is manufactur…

PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE, OPINI AUDIT DAN OUTSID…

This study aims to test and analyze the effect of profitability, company size, leverage, audit opinion and outsider ownership on the timeliness of financial reporting. The method used in this research is purposive sampling method of samples determined by researchers during 2017 to 2019. The research sample is a mining company listed on the Indonesia Stock Exchange. Hypothesis testing is…

PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS, DAN CAPITAL INTENSITY …

This research aims to empirically test the influence of Company Size, Leverage, Profitability, and Capital Intensity Ratio on the Effective Tax Rate (Empirical Study of Non-Cyclical Consumer Companies Listed on the Indonesian Stock Exchange in 2020-2022). The population in this study includes all Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange for 2020-2022, nam…

PENGARUH OPINI AUDIT TAHUN SEBELUMNYA, LIKUIDITAS, SOLVABILITAS, PENGUNGKAPA…

This study aims to examite the effect of company growth, profitability, liquidity, and solvency on going concern audit opinion. This population in this study are all manufacturing companies listed in the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The sample selection in this study used purposive sampling method. The sample selected in this study were 31 companies and selec…

PENGARUH LITERASI KEUANGAN, INKLUSI KEUANGAN, PERILAKU KEUANGAN DAN PEMANFAA…

This research aims to determine financial literacy, financial inclusion, financial behavior and the use of E-commerce on the performance of MSMEs in Bukit Raya sub-district. This research is included in quantitative research. The subjects of this research were 90 MSMEs in Bukit Raya District. The data used in this research is primary data. The data collection technique uses a questionnaire.…

PENGARUH KEADILAN DISTRIBUTIF DAN TRUST PAJAK TERHADAP KEPATUHAN WAJIB PAJAK…

Taxpayer compliance is the most important factor in fulfilling tax obligations for MSMEs. This amount is reflected in the number of MSME taxpayers who fulfill their tax obligations. This research aims to find out and analyze whether distributive justice and trust have an effect on taxpayer compliance and whether awareness moderates the relationship between distributive justice and tax t…

PENGARUH MEKANISME CORPORATE GOVERNANCE, AUDIT TENURE, DAN UKURAN PERUSAHAAN…

This research aims to analyze: (1) the influence of board of commissioner independence on integrity of financial statement (2) the influence of managerial ownership on integrity of financial statement (3) the influence of institutional ownership on integrity of financial statement (4) the influence of audit committee on integrity of financial statement (5) the influence of company size …

PENGARUH SOSIALISASI PERPAJAKAN, PEMAHAMAN PERPAJAKAN, SANKSI PAJAK TERHADAP…

This research aims to determine the influence of tax socialization, tax understanding, tax sanctions on taxpayer compliance. The population in this research is MSME taxpayers, business actors who use E-Commerce services for their business in Pekanbaru City. Meanwhile, the sample in this study used the Lemeshow formula, namely 96 respondents. The data used in this research is primary dat…

PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERN DAN AKUN…

This research aims to determine the influence of Human Resource Competency, Internal Control Systems and Accountability on the Performance of Government Agencies. The population in this study is the Regional Apparatus Organizations of the Pekanbaru City Government with a total of 47 Regional Apparatus Organizations. The sampling technique in this research uses a non-probability sampli…

PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI, SISTEM PENGENDALIAN INTERNAL DAN K…

This study was conducted to test whether the use of information technology, internal control systems, and human resource competencies affect the performance of government agencies in the Regional Apparatus Organization in Kuantan Singingi Regency. The type of research used is quantitative research while the data source uses primary data collected through questionnaires. The sampling t…

PENGARUH KOMPETENSI APARATUR PEMERINTAH, SISTEM PENGENDALIAN INTERNAL DAN GA…

This research aims to determine the influence of government apparatus competency, internal control systems, and leadership style on the performance of government agencies. The population in this research is the regional government organizations of Bengkalis Regency with a total of 41 regional government organizations. The sampling technique in this research uses a non-probability sampli…

PENGARUH KEPEMILIKAN INSTITUSIONAL, THIN CAPITALIZATION, DAN SALES GROWTH TER…

This study aims to test and analyze the effect of institutional ownership, thin capitalization, and sales growth on tax avoidance. In consumer cyclicals sector companies listed on the Indonesian stock exchange classification (IDX-IC) during the 2018-2022 period. The search sample amounted to 120 companies selected using purposive sampling technique. The data analysis method applied is m…

PENGARUH LEVERAGE, KARAKTER EKSEKUTIF, UKURAN PERUSAHAAN, DAN DERIVATIF KEUAN…

This research aims to test and analyze the influence of leverage, executive character, company size, and financial derivatives on tax avoidance in manufacturing sector companies listed on the Indonesian stock exchange during the 2019-2022 period with a population of 217 companies using a purposive sampling technique which produces a sample of 16 companies. The data analysis method use…

PENGARUH MORAL REASONING, INDEPENDENSI, DAN INTEGRITAS TERHADAP KUALITAS AUDI…

Audit quality is the level of an auditor's compliance with professional standards and audit contracts, including the possibility of the auditor finding material errors in the client's financial statements and the ability to report these findings honestly. This study aims to examine the effect of moral reasoning, independence and integrity on the audit quality of local government financi…

PENGARUH KUALITAS SUMBERDAYA MANUSIA, PENGGUNAAN INFORMASI AKUNTANSI, PEMANFA…

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CORPORATE CULTURE AND CEO TURNOVER: DOES IT EFFECT FINANCIAL PERFORMANCE

This research aims to examine the influence of company culture and CEO turnover on company financial performance. This research use consumer goods companies as data. Financial performance as a dependent variable uses EPS as a proxy calculation. Meanwhile, corporate culture is proxied by the CVF culture concept and calculated using bags of words method, and CEO turnover is measured usi…

DEWAN DIREKSI DAN EARNINGS MANAGEMENT: PERAN FEMALE ON BOARDS DAN KOMITE AUDI…

This research aims to examine and analyze the board of directors and earnings management: the role of women on boards and the audit committee as moderating variables in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2022. This research method is a quantitative research method using secondary data in the form of financial reports of manufacturing companies liste…

PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN EMISI K…

This research influences profitability and company size on carbon emission disclosures with environmental performance as a moderating variable. This type of research is quantitative which comes from secondary data. The population in this study are companies registered on the BEI (Indonesian Stock Exchange) that take part in PROPER in 2018-2022. Sampling used a purposive sampling method …

PENGARUH PENERAPAN SISTEM PENGENDALIAN INTERNAL, KOMPETENSI APARATUR, DAN M…

Abstract : Prevention of fraud in village financial management is important considering that the amount of village fund allocation is not small. This study highlights the application of the internal control system, apparatus competence, and morality to fraud prevention. The population in this study were village officials who worked in the village government in the Siulak sub-district ar…

PENGARUH INTENSITAS PERSEDIAAN, PERTUMBUHAN PENJUALAN, INTENSITAS MODAL DAN …

This study aims to determine the effect of inventory intensity, sales growth, capital intensity and leverage on tax avoidance. The population in this study were all oil gas and coal companies listed on the IDX for the period 2018-2022. The number of samples in this study were 30 companies. The data analysis technique used is quantitative method with interpretation in the form of quantitativ…