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,…
This study aims to analyze the effect of independent commissioners, audit committees, firm size, and profitability on earnings management (empirical study on manufacturing companies listed on the Indonesia Stock Exchange in 2017- 2019). The population in this study are manufacturing companies listed on the Indonesian stock exchange in 2017-2019. The sample in this study were 46 companies. The …
The purpose of this study was to examine (the influence of corporate social responsibility, economic value added, and capital intensity on financial performance as a moderating variable in Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange in 2016-2020. The population in this study is manufactures. consumer goods industries listed on the ID…
This study aims to examine and analyze the effect of the Organizational Culture and Role Of Internal Audit On Fraud Prevention with Internal Control as an Intervening Variable. This study uses primary data in order to obtain 90 samples of Organisasi Perangkat Daerah with a total of 105 observations. Which from each OPD are taken 3 respondents : (1) Head of Regional Organization (2) Financi…
The research aims to test and analyze the impact of organizational, personal cost, and machiavellian character commitments with an ethical climate as a moderate variable on the intention of prosecuting internal civil personnel in the riau provincial government environment. The study uses primary data that comes from a questionnaire. The study used nonsampling methods to acquire 73 samples …
A high-quality audit will produce financial reports that can provide reasonable assurance and can be used to make better investment decisions. In realizing a good audit quality, it is usually influenced by things that come from inside of the auditor such as independence, competence, code of ethics, etc. However, there are other factors from the outside of the auditor that can affect audit q…
The purpose of this study was to examine the effect of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on company value with Enterprise Risk Management (ERM) as a moderating variable In banking companies listed on the Indonesia Stock Exchange in 2016-2020. The population in this study are banking companies listed on the Indonesia Stock Exchange in 2016-2020, total…
The aim of this study was to examine and analyze the effect of human resource competence, internal control system and community participation on the management of village funds with organizational commitment as a moderating variable in Kampar Regency. The population in this study were all villages in Kampar Regency. The sampling method used was purposive sampling with village criteria incl…
ABSTRACT The purpose of this study was to determine the effect of Sales growth, Business risk, Profitability, Managerial Ownership and Firm size on Debt Policy in Manufacturing Companies Listed on the Indonesia Stock Exchange 2016-2019). The population used in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2019, totaling 143 companies. The sampling…
ABSTRACT This study aims to analyze the effect of communication, information technology, and leadership style on local government readiness in implementing SIPD in Siak Regency. The sample used in this study is the Regional Apparatus Organization (OPD) in Siak Regency with a total of 29 OPD. The sampling method used is purposive sampling. The source of data in this study is primary data using …
This study is a quantitative study that aims to examine the effect of audit opinion, KAP size, company size, management change and financial distress on auditor switching in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The population of this study amounted to 564 financial statements in 3 years of observation from 188 manufacturing companies listed on…