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…
ABSTRACT This study examines the effect of financial targets, ineffective monitoring, change in auditor, change in directors, arrogance and collusion on fraudulent financial reporting. The population of this study are banking companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The research sample was selected using purposive sampling method. The type of data used is second…
ABSTRACT This study aims to find empirical evidence related to the influence of Human Resource Competence, Budget Planning and Organizational Commitment on the Absorption of the Covid 19 Budget (Study on OPD Rokan Hilir Regency). The population of this study is the OPD in Rokan Hilir district that uses the covid 19 budget. The sample of this study was selected using the nonprobability sam…
ABSTRACT This study aims to examine and analyze the effect of auditor switching, profitability, firm size, and audit opinion on audit report lag. The population of this study is the property & real estate sector companies listed on the Indonesia Stock Exchange in 2016-2019. The sampling method used purposive sampling method, the research sample obtained was 31 data with 4 years of observat…
This study aims to determine the effect of capital structure, leverage, and deferred tax burden on financial performance. The study was conducted on food and beverage companies listed on the Indonesia Stock Exchange in 2016-2020. The population in this study were all food and beverage companies listed on the Indonesia Stock Exchange in 2016-2020 as many as 26 companies. The sample used in …
ABSTRACT This study is to examine the effect of system integrity, human resource competence and the use of information technology on the accountability of study performance in regional organizations in Pekanbaru City, Riau Province. In this study, the sampled population was 43 regional organizations. Sampling using purposive sampling method. Data analysis in this study is part of the testi…
ABSTRACT The study aims to determine (1) the effect of the ownership concentration on the earning management, (2) the effect of the leverage on the earning management, (3) the effect of the asymmetric information on the earning management, (4) Does firm size moderate the relationship between ownership concentration and earnings management, (5) Does firm size moderate the relationship betw…
ABSTRACT This study aims to examine the effect of debt to equity ratio (DER), Return on assets (ROA), company size, and underwriter reputation on underpricing of companies that conduct initial public offerings (IPOs). The sample from this study was 160 companies selected based on certain criteria using the proposive sampling method on companies listed on the Indonesia Stock Exchange (IDX) …
ABSTRACT This study aims to examine the effect of audit tenure, likuiditas, company growth and company size on the going concern audit opinion acceptance. The population of this study are publicly listed companies on the Indonesia Stock Exchange (IDX) in the 2016-2020 period.The research sample was selected using purposive sampling method. The data is obtained through data from the officia…
Abstract This study aims to examine and analyze the effect of community participation, human resource competence, supervision, internal control system and accessibility of financial reports on village financial management accountability in the village government of Bangko District and Sinaboi District, Rokan Hilir District. This study uses primary data. The population in this study were al…
ABSTRACK Audit Report Lag is the length of time the completion of the audit is measured from the closing date of the financial year to the date of completion of the independent auditor's report. Punctuality is a must in the publication of financial statements so that there are guarantees about the relevance of the information in question. This research aims to identify the influence of co…