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…
This study aims to determine (1) What is the effect of Tax Socialization on Tax Compliance (2) What is the effect of Partnership Support on Tax Compliance for this research sample on MSME actors in the Culinary sector registered at the Pekanbaru City Cooperative Office for the 2021 period. This study uses a questionnaire, the questionnaire is an instrument obtain data by providing a list of que…
This study was aimed to investigate the effect of firm size, bonus compensation, profitability, managerial ownership and institutional ownership on earnings management. The research population is a financial company listed on the Indonesia Stock Exchange in the 2017-2020 period. While the research sample is 30 companies selected by the purpose sampling method. The data analysis method used is d…
The purpose of this study was to examine the effect of the internal control system and the suitability of compensation for fraud with material nature and machiavellism as moderating variables in the Bengkalis Regency Regional Apparatus Organization. The population in this study were officials or employees involved in regional financial management in the Bengkalis Regency Government in 35 (…
This study aims to analyze the effect of profitability, leverage and audit quality on earnings management and analyze the effect of profitability, leverage and audit quality moderated by Good Corporate Governance on Earnings Management. This study uses a quantitative approach and uses secondary data types in the form of the company's annual financial statements. The novelty in this study i…
This study aims to determine whether the asset turnover ratio, current ratio, debt ratio and return on net worth influences profitability at each firm life cycle stages in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. This study focuses on four stages of the firm life cycle namely, introduction, growth, mature and decline. The classification at each st…
This study aims to determine whether the asset turnover ratio, current ratio, debt ratio and return on net worth influences profitability at each firm life cycle stages in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. This study focuses on four stages of the firm life cycle namely, introduction, growth, mature and decline. The classification at each st…
This study aims to analyze the effect of management changes, financial distress, firm size, audit opinion and growth on auditor switching. The objects of this research are the all Maufacturing Company Listed BEI On Period 2017-2019. The data were analyzed by logistic regression method and SPSS program version versi 17. The variable under study is auditor switching as dependent variables and eff…
This study aims to determine the effect of Government Regulation Number 12 of 2019 and the internal control system on Good Government Governance in Pekanbaru City Regional Apparatus Organizations. The population in this study were 20 Regional Apparatus Organizations in the city of Pekanbaru with a sample of 60 employees, using a total sampling technique. This study uses primary data by distrib…
This study aims to provide empirical evidence and analyze the effect of human resource capacity (HR), the use of information technology and internal control systems on the quality of information on local government financial reports. The population in this study was 33 Regional Apparatus Work Units with a sample of 23 Regional Apparatus Work Units and analyzed as many as 69 employees, using to…
The purpose of this study was to determine the effect of capital structure, firm size and profitability on firm value in automotive companies listed on the Indonesia Stock Exchange in 2016-2020. The population in this study were all automotive companies listed on the IDX in 2016-2020. The sample was selected by purposive sampling method, namely the sample selection method with certain criteria,…