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…
ABSTRACT The purpose of this study was to examine the effect of Obedience Pressure, Task Complexity, Auditor Experience and Auditor Expertise on Audit Judgment at Public Accounting Firms in Pekanbaru and Padang. The population of this research is all independent auditors/staff working at Public Accounting Firms (KAP) in Pekanbaru and Padang in accordance with the 2021 Public Accounting Firm d…
ABSTRACT This study aims to examine the effect of Tax Administration System Modernization, Tax Knowledge and Taxpayer Awareness on Non-Employee Individual Taxpayer Compliance (empirical study on MSMEs registered at KPP Pratama Pekanbaru Tampan). The population in this study were SMEs registered at KPP Pratama Pekanbaru Tampan. The sampling technique used accidental sampling method. The number …
ABSTRACT The purpose of this study was to determine the effect of the self-asessment system, tax audit, and tax collection on income tax revenue (a case study at KPP Pratama Pekanbaru Senapelan). The population in this study is corporate taxpayers, sampling using a non-probability sampling method with a total of 99 corporate taxpayers but the researchers overestimated the target sample with a …
ABSTRACT This study aims to determine the effect of Management Commitment and Government Support on the Quality of Accounting Information Systems and their impact on the Use of Accounting Information Systems in Medium Enterprises in Kampar Regency. The research method used is a quantitative research method. The population of this research is all Medium Enterprises in Kampar Regency. In this st…
This research aims to invetigate the effect of Governance, Organizational Culture, Leadership Style and Government Internal Control System on the Government Agency Performance in Regional Organization (OPD) of Riau Province. The population in this research is Regional Organization (OPD) in government Riau Province which includes office, agency, Inspektorat, and sekretariat of DPRD. The dat…
ABSTRACT This study aims to examine and analyze: (1) the effect of financial inclusion on financial performance, (2) the effect of financial literacy on financial performance, (3) the effect of the ability to prepare financial statements on financial performance, (4) the effect of financial inclusion , financial literacy and ability to prepare financial reports using information technology as …
ABSTRACT This research aims at knowing and proving the effect of warning letter, distress warrant and confiscation letter towards tax arrears. In which the data collection was using a purpose sampling method. The type of data used forwarning letter, distress warrant, confiscation letter and and disbursement tax arrears were secondary data during 2017 until 2020, a total of 48 samples were use…
ABSTRACT This study aims to analyze the effect of external pressure, personal financial need, change in director, state-owned enterprises, nature of industry, ineffective monitoring, change in auditor, frequent number of CEO’s picture on the financial statement fraud. An empirical study on manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The sample used in this st…
The purpose of this study is to determined wheter or not there is a correlation of E-Samsat and Samsat drive thru to the motor vehicle tax compliance. For the research methods, the quantitativeapproach is used for this study. The analysis technique of this study is using quesionnaires to asktaxpayers who uses the ESamsat and Samsat drive thru services. with the by using the validit yand re…
ABSTRACT The purpose of this study is to examine empirically the effect of labor market considerations, financial rewards, disruption of the accounting profession, and work environment on the career interest of accounting students to become public accountants. The subjects of this study were accounting students at Riau University class 2017 and 2018 who had taken audit 1 and audit 2. The sampl…