This research aims to test and analyze the influence of Audit Delay, Change Management, and Financial Distress on Auditor Switching. The Population of this research if Financial Companies listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022. The sampling technique uses is purposive sampling method. Data analysis uses a logistic regression analysis model with the help of SPSS 25 softwa…
This study considers key factors that have the potential to affect the quality of financial statements which include human resource competence, accounting information systems, internal control systems, leadership styles and organizational commitments by focusing on all OPDs in Padang Lawas district. The phenomenon that occurred was that Padang Lawas Regency received a WDP opinion for FY 2022. T…
This research aims to examine the influence of Corporate Social Responsibility on Tax Avoidance, the influence of Independent Commissioners on Tax Avoidance, the influence of the Audit Committee on Tax Avoidance, the influence of Managerial Ownership on Tax Avoidance and the influence of Institutional Ownership on Tax Avoidance. The population in this study are all Multinational Companies in th…
This research aims to determine the effect of environmental performance, audit committee, and firm size on environmental disclosure. The population of this research is all energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2021-2022. The sample selection in this research used the purposive sampling method. The sample selected in this research were 58 companies and were sele…
This research aims to empirically test the influence of foreign ownership, effective tax rate, bonus mechanism and profitability on transfer pricing in manufacturing companies listed on the Indonesian Stock Exchange in 2019-2022. The sampling technique in this research used a purposive sampling technique and a sample of 19 companies was obtained. The data analysis method used is multiple linear…
This research aims to empirically test the influence of Leverage, Capital Intensity, Inventory Intensity, and Corporate Social Responsibility on Tax Aggressiveness (Empirical Study of Manufacturing Companies in the Basic Industry & Chemical Sector Listed on the BEI in 2020-2022). The population in this study includes all sector companies listed on the Indonesia Stock Exchange for 2020-2022, nam…
This study aims to test and analyse the effect of financial literacy, halal supply chain management, innovation, e-commerce and financial technology on the performance of food and beverage sector MSMEs in Kuantan Singingi Regency. The population in this study were MSMEs in the food and beverage sector spread across Kuantan Singingi Regency. The sample in this study amounted to 127 samples taken…
This research aims to determine The Influence of Locus of Control, Auditor Experience, Self-efficacy and Task Complexity on Audit judgment (Empirical study at KAP in Pekanbaru and Padang). The research method used is a quantitative research method. The population in this research are auditors in the Pekanbaru and Padang areas. The sample in this study was 39. Data analysis was carried out using…
This research was motivated by an increase in the number of MSMEs, but this was not accompanied by business development. MSMEs in Dumai City continue to increase but are not developing because the increase in business is not visible, which means that there is no increase in MSME performance. This has an impact on business profits and the sustainability of MSMEs. This research aims to determine …
This study aims to investigate and test the effects of interest rates, inflation, capital structure, working capital turnover, and product diversification on profitability. Profitability is measured using the return on assets ratio. Secondary data is utilized for this research, and the population consists of technology sector companies listed on the Indonesia Stock Exchange, totaling 34 compani…
This research aims to determine the effect of operational complexity, business risk as proxied by profitability and leverage, and audit committee effectiveness as proxied by audit committee independence, number of audit committees and audit committee meetings on Audit Report Lag. The population in this research is property and real estate companies listed on the Indonesia Stock Exchange with a …
This research aims to examine the influence of corporate social responsibility on firm financial performance and how audit quality influences the relationship between corporate social responsibility and firm financial performance in energy sector companies listed on the IDX in 2014 – 2022.The population in this study is registered energy sector companies on the IDX from the period 2014 to 202…
Auditor switching is a change of Public Accounting Firm (PAF) or auditor carried out by the company. This study aims to examine the effect of audit opinion, fee audit, and financial distress on auditor switching. The population in this study are all manufacturing companies listed on the indonesia stock exchange for the 2019-2022 year. The sample selected in this study were 25 companies and sele…
This research aims to examine the clarity of budget targets, budget evaluation, organizational commitment, leadership style and decentralization on the performance of Regional Government Officials in the Kampar Regency Regional Apparatus Organization. This type of research is quantitative. The population in this research is the Regional Apparatus Organizations in Kampar Regency, totaling 30 Org…
This research aims to examine the influence of foreign ownership, diversity of the board of commissioners and directors and foreign operations on tax avoidance in Mining Companies listed on the IDX for the 2018-2022 period. This type of research is quantitative. The population in this research is all Mining Sector Companies listed on the Indonesia Stock Exchange in the 2018-2022 period with the…
This research aims to determine the influence of tax audits, the tax system, tax sanctions on taxpayers' perceptions regarding tax evasion. The population in this study were corporate taxpayer entrepreneurs at KPP Pratama Pekanbaru Tampa. Meanwhile, the sample in this study used the Slovin formula, namely 85 respondents. The data used in this research is primary data collected through a questio…
This research aims to empirically test the effect of Carbon Emission Disclosure on Company Value and Profitability as an Intervening Variable (Empirical Study of Manufacturing and Energy Sector Companies Listed on the Indonesian Stock Exchange in 2020-2022). The population in this study includes all manufacturing and energy companies listed on the Indonesia Stock Exchange for 2020-2022, namely…
This research aims to examine Green Accounting and Material Flow Cost Accounting towards Sustainable Development Goals (SDGs) moderated by Corporate Social Responsibility implemented in the oil palm plantation company sector listed on the stock exchange from 2019 to 2022. Secondary data used in this research is quantitative data. The research sample consisted of 68 samples from 17 companies usi…
The study aims to examine the impact of ownership structures on audit report lag. The population in this study is property and real estate companies listed on the Indonesian Stock Exchange in 2019-2022. The samples were selected based on the purposive sampling method, so that the company took a sample of 17 companies with a total of 64 observations. The data analysis method used in this researc…
This study aims to examine and analyze the effect of financial constraints on tax avoidance with moderating variables female on boards and independent commissioners in manufacturing companies listed on the Indonesian Stock Exchange for the period 2018 – 2022. The sampling technique in this study used purposive sampling and obtained a sample 76 companies. The data analysis method used is multi…