The purpose of this study was to examine and analyze the effect of Transparency, Accountability, Factors Affecting Budget Absorption with the Government's Internal Control System as Moderating Variables in Indragiri Hilir Regency. As a factor in budget absorption, namely the quality of budget implementation documents, the quality of human resources, bureaucratic reform, and organizational …
The issue of zakat is very much discussed by various groups, not only for zakat management organizations, but also governments, academics, practitioners and the general public, one reason is because zakat can be empowered to alleviate poverty if the potential of zakat can be managed properly and professionally. This research is a quantitative research where the data source comes from prim…
Financial well-being is a condition in which a person feels happy and free from fulfilling his financial needs, have money left over, and have ability to manage his finances. Financial well-being can be seen from how a person manages his finances well for now and even in the future. The purpose of this study was to examine and analyze the influence of financial attitudes, financial behavio…
This research aims to find out and analyze about: (1) The Effect of Corporate Social Responsibility Disclosure on Cost of Equity, (2) The Influence of Information Asymmetry on Cost of Equity, (3) The Influence of Company Size on Cost of Equity, (4) The Influence of Institutional Ownership on Cost of Equity, (5) The Influence of Leverage on Cost of Equity. The population in this research is …
This study aims to analyze the effect of opportunistic behavior, monitoring mechanism and financial distress on earnings management with managerial ownership as a moderator. This research was conducted by quantitative methods using secondary data. The Secondary data consists of data on the date of issuance of the company's financial statements on the IDX website and companies’ annual reports …
This study aims to determine and analyze the effect of dividend policy, profitability, and sales growth on debt policy in manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2019 period. The population used in this study were manufacturing companies listed on the Indonesia Stock Exchange in the period 2018 to 2019 which amounted to 163 companies. This study uses pur…
This research is aimed to prove and study the factors that affect the allocation of the budget. Factors which are studied in this research are the budget planning, the human resource competency and the political budget. The data which is used in this research are the primary and secondary data. The data is collected by using questionnaire which is measured by Likert scale. The population of…
Disclosure of risk management is a disclosure of the risks that have been managed by the company or disclosure of how the company will control risks related to the future. The purpose of this study was to determine the effect of corporate governance such as managerial ownership, institutional ownership, independent commissioners, audit committees and risk management committees on risk mana…
ABSTRACT This study aims to examine the effect of the Sharia Supervision Board, Audit Committee, Managerial Ownership and Constitutional Ownership on Islamic Social Reporting (ISR) in 2015-2019. The population in this study were all Islamic commercial banks in Indonesia amounting to 14 units of Islamic commercial banks based on data from the Financial Services Authority (OJK). The sampling tec…
This study aims to determine and analyze the effect of goodwill and intellectual capital on the market value and financial performance of companies listed on the Indonesia Stock Exchange in 2017-2019. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The sample selection method was carried out by purposive sampling, namely the method …
ABSTRACT This study aims to examine and analyze the effect of company size, audit opinion, financial distress and audit fee on Auditor Switching in transportation companies listed on the Indonesia Stock Exchange in 2014-2019). The study was conducted on transportation companies listed on the Indonesia Stock Exchange 2014-2019. The total population is 20 companies, while the sample is 20 compa…
ABSTRACT This study aims to examine and analyze: (1) The Effect of Audit Quality on Going Concern Audit Opinions, (2) The Effects of Debt Default on Going Concern Audit Opinions, (3) The Effect of Disclosure on Going Concern Audit Opinions, (4) The Effect of Company Growth on Going Concern Audit Opinions. The sampling method used in this study was the purposive sampling method during the …
This study aims to examine the effect of CSR disclosure, environmental performance, and firm size on financial performance with foreign ownership as a moderating variable. The population used in this study are manufacturing, mining, and energy companies listed on the Indonesia Stock Exchange in 2017-2019. The sample selection through purposive sampling method contained 37 companies with a t…
This study aims to provide empirical evidence of the effect of environmental risk management, environmental risk disclosure and blockholders ownership on the cost of equity in high profile industries listed on the Indonesia Stock Exchange (IDX) in 2017-2019. In contrast to previous research, this study views the importance of environmental responsibility and its impact on the capital marke…
This study aims to examine the effect of intellectual capital and enterprise risk management on the corporate financial performance with corporate governance as a moderating variable. The population used in this study are financial sector companies listed on the Indonesian stock exchange in 2016-2020. The sample was selected through purposive sampling method so that a sample of 330 was obt…
Tax avoidance is a legal tax reduction effort carried out by optimally utilizing the provisions in the field of taxation, such as exemptions and deductions that are allowed as well as benefits that have not been regulated and the weaknesses that exist in the applicable tax regulations. This study aims to determine related party transactions and earnings management on tax avoidance with goo…
The existence of shareholders, such as institutional ownership, has an important meaning for the company. Institutional investors tend to act cautiously in generating company profits and have high compliance with applicable regulations, institutional owners Ownership in supervising management performance so that it is more optimal. With the level of institutional ownership, the greater the…
Earnings management is an accounting policy chosen by management in accordance with accounting standards and can naturally maximize utility and increase the market value of the company. Earnings management practices occur because of the flexibility in financial accounting standards to choose the assumptions to be used, the assessment and selection of calculation methods in the preparation …
The purpose of this study is to know the impact of company size, income smoothing, and profitability on tax avoidance. The population in this study are all state owned manufacturing companies listed on the Indonesia Stock Eschange (IDX) period 2017-2019. The sampling technique used was purposive sampling, with samples that met the criteria is 66 companies for 3 years with a total sample is…
ABSTRACT This study aims to determine the effect of the use of information technology, the level of understanding of taxation and awareness of taxpayers on the fulfillment of tax obligations. The object of this research is the Pekanbaru Intermediate Tax Service Office. The method used in this research is hypothesis testing. The population and sample in this study were corporate taxpayers w…