ABSTRACT This study aims to examine the effect of profitability, solvency, liquidity, company size, auditor opinion, and audit committee on total lag in publication of financial statements. The population of this research is service companies listed on the Indonesia Stock Exchange for the period 2018 to 2020. The sample selection in this research used purposive sampling technique, from 325…
ABSTRACT This study aims to examine the effect of financial distress, audit committee, and profitability on tax aggressiveness, and their impact on firm value. The population in this study are all mining and banking sector companies listed on the Indonesia Stock Exchange in 2018-2020, totaling 97 companies. Sampling was done by purposive sampling method in order to obtain a sample of 41 co…
ABSTRACT This study aims to examine and analyze: (1) the effect of liquidity, profitability and firm size on tax avoidance, (2) the effect of liquidity, profitability and firm size on tax avoidance with financial distress as a moderating variable. The population in this study is the LQ-45 indexed company for the 2017- 2020 period. In this study, 37 samples were obtained which were selected…
ABSTRACT This study aims to prove the factors that affect the effectiveness of financial management. The factors tested in this study were the use of information technology, government internal control systems, and human resource competencies. The population of this study was 20 BLUD Public Health Centers in the city of Pekanbaru. The total sample of this study was 100 respondents with a s…
ABSTRACT This study is to examine the effect of taxation, tax sanctions, understanding of taxation, taxation systems and money ethics on taxpayers' perceptions of tax evasion. Empirical studies on corporate taxpayers at KPP Pratama Pekanbaru Tampan. In this study, the sampled population of 99 corporate taxes recorded at KPP Pratama Pekanbaru Tampan. Sampling using convenience sampling met…
ABSTRACT This study is to examine the effect of tax knowledge, tax sanctions, tax incentives, tax rates and taxpayer motivation on taxpayer compliance. Empirical study of corporate taxpayers in (KP2KP) Pasir Pengaraian, Rokan Hulu Regency. In this study, the sample population was 93 corporate taxpayers registered in (KP2KP) Pasir Pengaraian, Rokan Hulu Regency. Sampling using convenience s…
ABSTRACT This study aims to examite the effect of company growth, profitability, liquidity, and solvency on going concern audit opinion. This population in this study are all manufacturing companies listed in the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The sample selection in this study used purposive sampling method. The sample selected in this study were 33 companies and…
ABSTRACT Village-Owned Enterprises (BUMDes) have an important role in improving the economy of a village by developing good governance, so to manage BUMDes properly it requires a leader with a good leadership style who can move his subordinates to achieve organizational goals of the village community welfare organization. In addition, in the management of BUMDes, an Accounting Information…
ABSTRACT This study aims to examine the effect of the internal control system, community participation, village government organizational commitment, Competence of village fund management apparatus, and transparency on accountability for village fund management in Pangean sub-district, Kuantan Singingi district. The method used in this study is a quantitative method using primary data obt…
ABSTRAC This study aims to empirically examine the utilization of information technology, human resources competency, government financial accounting system, functional supervision and internal control system of effectiveness of financial management of BLUD. This research was conducted using a survey method through a questionnaire. The sampling technique used purposif sampling. The analysi…
ABSTRACT This study aims to examine the effect of firm size, leverage, liquidity, earnings management and CEO duality on the level of disclosure of financial statements. The population of this study is the transportation and logistics sub-sector companies listed on the Indonesia Stock Exchange (IDX) in the 2017-2019 period. The research sample was selected using the purposive sampling met…
ABSTRACT This study aims to examine and analyze the effect of profitability, firm size, leverage, and the reputation of public accountant firm on the timeliness of financial reporting with audit opinion as a moderating variable. This study uses quantitative methods, with the data used are secondary data. The population in this study are manufacturing companies in the consumer goods indust…
ABSTRAC This study aims to find empirical evidence related to the Influence of Regional Financial Accounting Systems, Competence of Government Apparatus on Performance Accountability of Government Agencies with Government Internal Control Systems as Moderating Variables (Case Study in Kampar Regency Government). The population of this study is the OPD in Kampar district which has the aut…
ABSTRACT This study was to examine the effect of the Government Accounting System, Human Resource Competence and the use of Information Technology on the quality of local government financial reports mediated by good governance studies on OPD Pekanbaru City, Riau Province. In this study, the sampled population was 43 regional organizations. Sampling using purposive sampling method. The da…
ABSTRACT This study aims to determine the effect of leverage, profitability, income tax, and dividend payout ratio on income smoothing. The study was conducted on food and beverage companies listed on the Indonesia Stock Exchange in 2015- 2019. The population in this study were all food and beverage companies listed on the Indonesia Stock Exchange in 2015-2019 as many as 24 companies. The …
ABSTRACT Earning Response Coefficient as a benchmark for investors to invest. Seeing the phenomenon that is now happening a lot in the investment world, some companies have failed in achieving their investment goals, namely getting a return on their investment, especially in manufacturing companies. The purpose of this research is to identify and analyze the factors that influence the earn…
ABSTRACT This study aims to examine the effect of Return On Investment (ROI), Earning Per Share (EPS), Debt To Equity Ratio (DER), and Market To Book Value (MBV) on Stock Return. The population used are companies listed on the Kompas 100 Index in 2017-2020. This study applies purposive sampling to obtain research samples from companies listed on the Kompas 100 Index. The total sample is 5…
ABSTRACT The purpose of this study was to examine an anlyze: (1) the influence of individual morality on fraud, (2) the influence of machiavellianism traits on fraud, (3) the influence of individual morality on fraud with education level as moderating variable, and (4) the influence of machiavellianism traits on fraud with education level as moderating variable. The population on this stud…
ABSTRACT The purpose of this study was to determine the effect of the whistleblowing system, apparatus competence and anti-fraud awareness on fraud prevention studies at OPD Pekanbaru City, Riau Province. The population in this study were 43 Regional Apparatus Organizations (OPD) Pekanbaru City, Riau Province. Sampling using purposive sampling method with a total of 96 respondents. The da…
ABSTRACT This research aims to prove empirically the effect of tunneling incentive, exchange rate, and debt covenant on transfer pricing decisions with tax minimization as moderation variables. The population of this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The study's population were 166 companies. The sample taken and met the criteria …