Education funds are one of the very important components in the implementation of school education. One form of funding for primary and secondary education is the School Operational Assistance (BOS) fund. The School Operational Assistance Fund (BOS) is a government program to help provide non-personnel operational costs. Schools as recipients of School Operational Assistance (BOS) funds mu…
ABSTRACT This study aims to examine the effect of tax, tunneling incentive, profitability and firm size on transfer pricing decisions. This population of this study is Mining Company listed on the Indonesia Stock Exchange (IDX) in the 2016-2021 period. The research sample was selected using the purposive sampling method. The sample selected in this study was 8 companies and selected based on …
ABSTRACT This study aims to find empirical evidence related to the effect of board diversity consisting of educational background, gender diversity, age, and citizenship on firm value. The population of this study are mining companies listed on the Indonesia stock exchange in 2017-2019. The sampling technique used was purposive sampling method and obtained 22 companies. This research includes …
ABSTRACT This study aims to determine and analyze the influence of the Competence of the Village Fund Management Apparatus, Community Participation, Internal Control System, Implementation of the Village Financial System, and Organizational Commitment to Accountability of Village Fund Management in Batang Tuaka Subdistrict and Tembilahan Hulu Subdistrict, Indragiri Hilir Regency. This research…
ABSTRACT Micro, small and medium enterprises (MSMEs) are business activities that are able to expand employment opportunities to provide broad economic services to the community, play a role in the process of equalization and increase people's income, encourage economic growth, and play a role in realizing national stability. This study was conducted with the aim of testing the effect of p…
This study aims to find empirical evidence of the influence of the Government's Internal Control System, Fixed Assets Administration, Organizational Culture, Organizational Commitment and Information Technology on Good Governance with Human Resources as the moderating variable. This research was conducted in the work unit of the Directorate General of Natural Resources and Ecosystem Conser…
Audit quality is the probability that an auditor finds and reports a violation of his client's accounting system. This study aims to determine the effect of the quality control system on audit quality at KAP with respondents, namely Indonesian auditors who already have training certification from the financial audit agency. The number of samples in this study were 92 respondents. This stud…
Accounting Information System is a means in the process of collecting, recording, storing, and processing accounting data and other data to produce information for decision makers. This study aims to determine organizational culture, information technology sophistication, and top management support for the effectiveness of accounting information systems with user technical skills as modera…
ABSTRACT This study aims to examine the effect of corporate social responsibility disclosure, profitability, and leverage on firm value with institutional ownership as a moderating variable in Manufacturing Companies Listed on the Indonesian Stock Exchange. This research is a quantitative research that uses secondary data. The population in this study are all manufacturing companies listed on …
ABSTRACT This study aims to analyze the effect of market orientation, entrepreneurial orientation, and organizational culture on MSME business performance. The population in this study were all MSMEs in the city of Pekanbaru, amounting to 104,698. The sample in this study amounted to 123 MSMEs which have the criteria of having assets of Rp. 50 million-Rp. 10 billion, maximum annual turnover of…
This study aims to analyze and examine the effect of using SISKEUDES, understanding the main tasks and functions of governance on the accountability of village fund management with integrity as a mediating variable. This research was conducted with a quantitative approach using Warp Partial Least Square (PLS). The population in this study were all village apparatus in Rokan Hulu Regency, t…
Regional financial governance is all activities that include planning, implementation, administration, reporting, accountability, and supervision of regional finances. Financial management by local governments is carried out as a form of accountability for the use of the budget. Through good financial management, it is expected to produce accountable regional financial reports. This study …
Abstract Fraud is actions and acts against the law that usually occur in an organization. This study aims to see how the influence of the variables of Gender and Religiosity on fraud with unethical behavior as an intervening variable in State Civil Apparatus (ASN) Pekanbaru City Government. The population in this study is ASN at the Pekanbaru City Government, as many as 7399 people. The quanti…
ABSTRACT This study aims to examine the effect of accounting conservatism, sales growth, gender diversity and executive characteristic on tax avoidance. This population of this study is Mining Company listed on the Indonesia Stock Exchange (IDX) in the 2016-2019 period. The research sample was selected using the purposive sampling method. The sample selected in this study was 15 companies and…
ABSTRACT This study examines the effect of corporate social responsibility disclosure, profitability, and dividend policy on firm value with institutional ownership as a moderating variable (empirical study on manufacturing companies listed on BEI for the 2018-2020 period). in this study is a quantitative research that uses secondary data. In this study, the sampled population was 89 manufactu…
ABSTRACT Tax aggressiveness is an activity that involves management by using the weaknesses of applicable regulations to reduce or reduce tax payments by legal or illegal means. This study is to examine the effect of corporate governance, corporate social responsibility and employment protection on corporate tax aggressiveness and its impact on firm value (Empirical Study on Agricultural and M…
ABSTRACT This study aims to examine: the effect of auditor turnover, KAP reputation, audit committee and firm size on audit delay. The population in this study are Real Estate companies listed on the Indonesia Stock Exchange for the period 2017-2019. The sample was determined using the purposive sampling method and a sample of 64 companies was obtained with the number of years observed being 2…
ABSTRACT Village Fund Allocations are funds given to villages originating from the central and regional government financial balance funds to realize the fulfillment of the village's right to carry out its autonomy so that it grows and develops following the growth of the village itself based on diversity, participation, genuine autonomy, democratization, community empowerment and increasing t…
ABSTRACT This study aims to determine the effect of Corporate Social Responsibility, Leverage, Profitability on Tax Avoidance with institutional ownership as a moderating variable (empirical study on manufacturing companies listed in LQ45 in 2017-2020). The data used in this study are secondary data from the annual report. companies listed on LQ45 on the Indonesia Stock Exchange. The method us…
ABSTRACT The study aims to analyze and provide empirical evidence of (1) the effect of KAP measures on audit delays. (2) the effect of audit tenure on audit delay. (3) the effect of the auditor switching on the audit delay. (4) the effect of solvency on audit opinion delay. (5) the effect of profitability on audit delays. The population used in this study is mining companies listed on the Indo…