ABSTRACT The purpose of this study is to identify and determine the effect of Board Effort, CEO Narcissism, and Real Earnings Management on Audit Report Readability. This research is conducted with a quantitative approach and uses secondary data collected from Annual Reports and Financial Statements. The population in this study includes all companies in the Health sector listed on the Indones…
ABSTRACT This study aims to examine the inf luence of f emale board, board educational background, board size, and board tenure on ESG perf ormance in companies listed on the Indonesia Stock Exchange f or the 2019 -2022 period. The population in this study are all companies listed on the Indonesia Stock Exchange f rom 2019 -2022, companies that make or complete annual reports and sustainab…
ABSTRACT This study aims to test and analyze the effect of corporate risk, accounting conservatism, and audit quality on tax avoidance in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX-IC) for the 2021-2023 period. The research sample amounted to 61 companies selected using purposive sampling technique. The data analysis method applied is multiple linear re…
ABSTRACK The objective of this study is to analyze the effect of the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (FAS for MSMEs) and the utilization of Accounting Information Systems (AIS) on the quality of financial statements of Micro, Small, and Medium Enterprises (MSMEs) in Pelalawan Regency, Riau. This research employs a quantitative approach, wi…
ABSTRACT This study aims to determine the effect of consumptive zakat, productive zakat, and food social assistance on poverty in Pekanbaru and Dumai city from 2019 to 2023. This research uses secondary data from the Central Statistics Agency (BPS) of Riau Province, the National Zakat Agency (BAZNAS) of Riau Province, the Regional Office of the Ministry of Religious Affairs of Riau Provinc…
ABSTRACT This research aims to analyze the distribution of consumptive zakat, productive zakat and food social assistance (BSP) on poverty in Riau Province in 2019-2023. The research used secondary data obtained from the Central Statistics Agency (BPS) of Riau Province, the Regional Office of the Ministry of Religion of Riau Province, Information Management Officials, the National Zakat Amil A…
ABSTRACT This study aims to analyze the effect of Financial Difficulties, Audit Delay, Audit Fee, and Public Ownership on Auditor Switching in Food & Beverage Sector Companies listed on the IDX in 2020-2023. The type of data used in this study is secondary data, in the form of financial reports of companies listed on the Indonesia Stock Exchange for the 2020-2023 period. Sampling using the pur…
ABSTRACT This study aims to determine the effect of audit opinion, profitability, leverage and company size on audit delay. This research uses a quantitative approach with secondary data obtained from the annual financial statements and the company’s annual report. The population in this study consists of Property and Real Estate sector companies listed on the Indonesia Stock Exchange from 2…
ABSTRACT Modified audit opinion on going concern is an opinion issued by auditors to ensure whether the company can maintain its business continuity. This study aims to examine the effect of opinion shopping and debt default on the acceptance of modified audit opinion on going concern with company size as a moderating variable. The population in this study were all manufacturing companies in v…
ABSTRACT This study aims to determine the effect of capital structure, liquidity, accounting conservatism, and Investment Opportunity Set (IOS) on earnings quality. The research employs a quantitative approach, utilizing secondary data obtained from the annual financial statements and annual reports of the companies. The population in this study consists of consumer non-cyclical companies …
ABSTRACT This study aims to examine the impact of good corporate governance, environmental performance, and enterprise risk management on firm value. Corporate governance is proxied by institutional ownership and the board of independent commissioners. The control variables include firm size and leverage. The population in this study includes 93 basic material companies listed on the Indonesia…
ABSTRACT This study aims to determine the effect of slack resources, board of directors feminism, media exposure, and independent board of commissioners on corporate social responsibility performance in companies listed on the IDX and participating in PROPER for the 2021-2023 period. The dependent variable, namely corporate social responsibility performance, is measured using the PROPER rating…
ABSTRACT This research was conducted to analyze transfer pricing, foreign ownership, and capital intensity on tax aggressiveness. The number of samples used in this study was 71 samples. And the type of data used is secondary data with financial reports registered with the IDX which is used to obtain tax aggressiveness data registered with the IDX in 2021-2023. Statistical test tools using SPS…
ABSTRACT This study aims to determine the effect of Firm Size, Institutional Ownership, Profitability, Leverage, and Firm Age on Sustainability report Disclosure (Empirical Study on Energy Sector Companies listed on the Indonesia Stock Exchange in 2021-2023). The population in this study were all Energy sector companies listed on the Indonesia Stock Exchange in 2021-2023. The sample in th…
ABSTRACT This study aims to test and re-analyze the factors that affect audit report lag. The variables tested in this study include the effect of profitability, company size, audit opinion, and audit tenure on audit report lag. The population in this study are companies in the Consumer Cyclicals sector listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023, with a total of …
ABSTRACT Hydrological modeling is one of the important methods in supporting water resources management, especially in river basins (DAS) that have complex characteristics such as the Rokan Hulu DAS. This study aims to apply the HBV (Hydrologiska Byråns Vattenbalansavdelning) hydrological model using the HBV-Light software in modeling flow discharge in the Rokan Kiri Sub-DAS, Lubuk Bendahara …
ABSTRACT Bengkalis has many beaches that directly border the sea without any vegetation. Bengkalis Beach is an area that is susceptible to abrasion. Therefore, it is necessary to make efforts to protect the coastline by rehabilitating mangroves on the coast that requires coastal protection structures. The purpose of this study was to evaluate the most conducive breakwater height and analyze th…
ABSTRACT Methanol is the simplest form of alcohol with the chemical formula CH3OH. Methanol is a colorless, volatile, flammable and poisonous liquid with a special odor. Methanol is an intermediate compound that is used as a raw material for various industries, including the acetic acid, formaldehyde, MTBE, polyvinyl, polyester and DME industries. The Davy-Johnson Matthey process technology is…
ABSTRACT Indonesia's demand for LPG is projected to increase by up to 2.7 times by 2050, with only one-third of the demand met by domestic production. Andaman natural gas, with a feed of 182,249.96 tons/year, is utilized as a raw material to produce 200,000 tons/year of Dimethyl Ether (DME). Methane from Andaman natural gas is converted into synthesis gas (syngas) and subsequently synthesized …
ABSTRACT Ammonia is a chemical compound with the molecular formula NH₃, consisting of one nitrogen atom and three hydrogen atoms. The raw materials for ammonia production are hydrogen, derived from light naphtha cracking, and nitrogen, obtained from atmospheric air. With the increasing global demand for ammonia, establishing an ammonia plant presents a promising opportunity, as it can create…