ABSTRACT This study aims to investigate the extent firm performance in the context Indonesia Stock Exchange. It also empirically examines the impact of audit committee size, audit committee financial expertise, and audit committee meeting and firm performance. Firm performance used measurement TobinsQ. Regression analysis using panel is under taken to analyze the potential impact of audit comm…
ABSTRACT This study aims to examine the effect of competence, independence, work experience, and professional skepticism on audit quality with auditor ethics as moderating at the Representative Office of the Financial and Development Supervisory Agency of Riau Province. This research is a quantitative research that uses primary data with a questionnaire instrument. The population in this study…
ABSTRACK This paper aims to examine the influence corporate social responsibility disclosure and family firm for firm performance. The dependent variable is the company's performance measured using Tobin's Q. The independent variable is the disclosure of corporate social responsibility measured using GRI G4 and GRI Standards. Another independent variable, namely family companies, is measured u…
ABSTRACT This study aims to examine the effect of the board of directors, audit committee, managerial ownership, and institutional ownership on financial distress in manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2018 period. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2018 period. The sampling techni…
ABSTRACT This study aims to examine the effect of company size, leverage, institutional ownership, foreign ownership, and CEO Narcissism Level on carbon emissions in mining companies listed on the Indonesia Stock Exchange for the period 2018- 2020. The population in this study are mining companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The sampling technique in this s…
ABSTRACT This study aims to examine the effect of firm size, leverage, institutional ownership, foreign ownership, and CEO narcissism on carbon emissions in agricultural companies listed on the Indonesia Stock Exchange for the period 2018- 2020. The population in this study are mining companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The sampling technique in this stud…
ABSTRACT This study aims to examine the effect of company size, leverage, institutional ownership, family ownership, and women on the board of director on carbon emissions in agricultural companies listed on the Indonesia Stock Exchange for the period 2018- 2020. The population in this study are agricultural companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The samplin…
ABSTRACT This study aims to determine the effect of budget implementation, quality of human resources and leaders' commitments on the absroption of the covid-19 budget in local goverment of riau province. The research method used is quantitative research methods. The population in this study is the local government of riau province, amounting to 10 OPD. The sample in this study was 10 OPD with …
ABSTRACT This study aims to determine the effect of the use of information technology, human resource competency, functional supervision and financial accountability of the effectiveness of financial management of local public service agencies with the government's internal control system as a moderating variable. The data used in this study are primary data with questionnaires as instruments.…
ABSTRACT This study aims to examine the effect of firm size, leverage, and good corporate governance on the quality of financial reports. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2020 period. The sample selection in this study was using the purposive sampling method in which there were 37 companies with a total of 111 obs…
ABSTRACT This study aims to determine the effect of foreign activity, sales growth, profitability on tax avoidance with political connection as a moderating variable (empirical study on manufacturing companies listed in LQ45 in 2017-2020). The data used in this study is secondary data from the annual reports of companies listed on LQ45 on the Indonesia Stock Exchange. The method used in this r…
The village's government must be able to apply the principle of accountability in the management of village finances, where all final village's government activities must be responsible to the village community according to the provisions so that good village governance is realized. Timeliness of reporting is an indicator of realizing good financial management accountability. Siak is a dist…
ABSTRACT This study aims to determine and examine the effect of financial literacy, education level, business capital, business sustainability and financial records on the performance of MSMEs. This research was conducted in Aceh Singkil Regency. The sample used in this study was 100 MSME respondents registered at the Department of Industry, Trade, Cooperatives, and MSMEs in Aceh Singkil Regen…
ABSTRACT This study aims to determine the effect of the variables of Own Capital, Business Location, Length of Business, Number of Manpower and People's Business Credit on MSME Income on business actors in Bengkalis Regency. This research uses quantitative research. The data used in this study is primary data obtained from respondents who filled out the questionnaire. The sample in this study …
ABSTRACT This study aims to examine and analyze the effect of human resource competence, the use of information technology, organizational commitment, and the availability of incentives on the readiness of local governments to implement SIPD in Pekanbaru City. The population in this study were all Regional Apparatus Organizations (OPD) of Pekanbaru City, amounting to 45 OPD. The sampling metho…
ABSTRACT Budget absorption is one of the benchmarks for government performance in moving the wheels of the economy. Budget absorption is generally absorbed slowly, in fact its realization often accumulates at the end of the year due to various obstacles, both from the control, administrative and technical aspects. The purpose of this study was to determine the effect of budget planning, organi…
ABSTRACT This study aims to determine and examine the effect of leadership and social capital on the performance of BUM Desa. This research was conducted in Siak Regency. The population in the study was 121 BUM Desa. Sampling method using saturated sampling. The respondent in this research is the head of Bumdes. The type of data used in this research is quantitative data. Then the source of da…
ABSTRACT This study aims to analyze the effect of tax knowledge and taxpayer awareness on taxpayer compliance and the effect of tax knowledge and taxpayer awareness on taxpayer compliance moderated by the role of tax consultants. This research was conducted on MSME taxpayers registered at KPP Pratama Pekanbaru Senapelan. The sampling method in this study was accidental sampling, which is a…
ABSTRACT Zori Zaldi This research is the result of an empirical study that shows the facts in explaining the nature of the object under study through statistical principles. The purpose of this study was to examine and analyze the Effect of Village Fund Allocation Management Accountability, Organizational Commitment, and Community Participation on Village Government Performance. The object of…
ABSTRACT This study aims to analyze and provide empirical evidence regarding the effect of firm size, profitability, industry sensitivity, and analyst coverage on sustainability report disclosure. Sustainability reports are measured using the Sustainability Report Index Disclosure. This study uses secondary data and the population in this study are plantation, mining, and manufacturing companie…