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 …
ABSTRACT This study aims to analyze: (1) the effect of earnings management on firm value, (2) the effect of dividend policy on firm value, (3) the effect of earnings management on firm value with tax planning as a moderating variable, and (4) the effect of dividend policy on firm value with tax planning as a moderating variable. The population in this study are raw material producing compa…
ABSTRACT The purpose of this study was to examine and analyze: (1) the effect of Accounting Practice on tax compliance (2) the effect of Perceptions of Tax Incentives on tax compliance (3) the effect of Accounting Practice on tax compliance with understanding of technology information as moderating variable, and (4) the effect Perceptions of Tax Incentives on tax compliance with understand…
ABSTRACT The purpose of this study is to evaluate and analyze the following: (1) the impact of tax rates on taxpayer compliance; (2) the influence of taxpayer knowledge on taxpayer compliance; (3) the effect of tax penalties on taxpayer compliance; and (4) the effect of taxpayer awareness on taxpayer compliance. (4) the impact of tax socialization on taxpayer compliance, and (5) the effect…
ABSTRACT This study aims to determine the effect of task complexity, organizational commitment, time budget pressure, professional ethics and locus of control on the dysfunctional behavior of auditors at public accounting firms in the cities of Pekanbaru, Padang, Batam, and Medan. The population in this study were public accounting firms in the cities of Pekanbaru, Padang, Batam, and Medan…
ABSTRACT The purpose of this study was to examine and analyze the effect of solvency, firm size and financial distress on audit delay. The population in this study are consumer cyclicals sector companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The sampling method was obtained using the purposive sampling method, obtained as many as 61 data with 4 years of observat…
ABSTRACT The purpose of this study was to examine and analyze: (1) the effect of Earnings Management on firm value, (2) the effect of Tax Planning on firm value, (3) the effect of Earnings Management on firm value with profitability as a moderating variable, and (4) the effect of from Tax Planning to firm value with profitability as a moderating variable. The population in this study are …
ABSTRACT The purpose of this study is to analyze the factors that affect the earnings response coefficient in companies engaged in the property sector, and to examine the factors that affect the earnings response coefficient. Research on the earnings response coefficient factors includes the identification of systematic risk, capital structure (Leverage), timeliness in presenting financial…
ABSTRACT This study aims to investigate the characteristics of companies and media exposure to the disclosure of social responsibility. This research specifically aims to investigate the effect of profitability, leverage, firm size, firm growth and media exposure on the disclosure of social responsibility. The study uses the annual report on the IDX, especially the manufacturing sector. Th…
ABSTRACT This study aims to determine the effect of the internal control system on human resource competence, and budgetary participation on the accountability of OPD performance in Rokan Hulu Regency. The research population is OPD (Regional Apparatus Organization) in Rokan Hulu Regency, Riau Province. The number of samples was 45 OPD. To determine the selected sample for each OPD, the p…
ABSTRACT This study aims to determine (1) The effect of ownership expropriation on earning management, (2) The effect of CEOs narcisstic on earning management, (3) The effect of corporate social responsibility disclosure on earning management. The population of this study is property and real estate companies listed on the Indonesia Stock Exchange in 2016-2020. The sample selection in this…