This research aims to empirically prove the influence of subjective norms, attitudes towards behavior, perceived behavioral control and Machiavellian traits on students' intentions to carry out whistleblowing actions among Riau University accounting students. This research uses quantitative methods with primary data sources obtained from distributing questionnaires. This research uses accountin…
This study aims to analyze: (1) the effect of managerial ownership on financial distress, (2) the effect of firm size on financial distress, (3) the effect of agency cost on financial distress. Financial distress is measured using the Zmijewski method. The population in this study are real estate and property companies listed on the Indonesian Stock Exchange in 2020-2022. In this study, the sam…
This study aims to determine the effect of Executive Compensation, Executive Character, Thin Capitalization and Firm Size on Tax Avoidance (Empirical Study of Mining Sector Companies Listed on the Indonesia Stock Exchange in 2019-2022). The population in this study were all mining companies listed on the Indonesia Stock Exchange for 2019-2022. The samples in this study were 19 companies studie…
This study aims to examine and analyze the influence of profitability, solvency, KAP size, and auditor opinion on audit report lag. The population in this study consists of industrial sector companies listed on the Indonesia Stock Exchange during the period 2020-2022. The sample in this study was determined based on specific criteria, totaling 40 companies, using the Purposive Sampling method f…
This study aims to examine the effect of company size, profitability, leverage, capital intensity, and independent commissioners on tax aggressiveness in property and real estate companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2022 period. The research sample was selected using the purposive sampling method, so that the sample obtained was as many as 13 companies. Data is obt…
This research aims to examine the influence of foreign ownership and CEO characteristics on corporate philanthropy in transportation and logistics sector companies listed on the IDX in 2014 - 2022. The population in this study were transportation and logistics sector companies registered on the BEI from the period 2014 to 2022. Then research samples were taken using purposive sampling and a sa…
Good corporate governance is a process and structure applied in running a company, with the main aim of increasing shareholder value in the long run, while still paying attention to the interests of other stakeholders. This study aims to provide empirical evidence on the influence of the board of commissioners committee and internal audit charter on the Corporate Governance Perception Index mod…
This study aims to determine the influence of political connections, family companies, and gender diversity on the corporate philanthropy sector in health companies listed on the IDX in 2014-2022. The dependent variable is corporate philanthropy, is measured using total donations. The independent variable is political connections, is measured using the total political connections owned by the m…
This research aims to examine and analyze the influence of dividend policy, debt policy, woman on board, and CEO education on firm value in Kompas100 index companies listed on the Indonesia Stock Exchange in 2018-2022. This research method is a quantitative research method using secondary data in the form of financial reports of Kompas100 index companies listed on the Indonesia Stock Exchange o…
This study aims to test and analyze the effect of financial distress, audit report lag and audit committee expertise on auditor switching. Empirical Study of State-Owned Companies Listed on the Indonesian Stock Exchange 2018-2022). The sample selection method in this research was purposive sampling so that there were 21 samples with 5 years of observation (105 observations). The analytical test…
This research aims to test and analyze the mediating role of sustainability performance on the influence of director tenure on firm value in energy sector companies listed on the Indonesian Stock Exchange in 2020-2022. This research is quantitative research using secondary data in the form of annual reports and sustainability reports. The population in this research is all energy sector compani…
This research aims to analyze green accounting and company size on stock returns with good corporate governance as a moderating variable. The objects of this research are all Mining Sector Companies registered on the IDX for the 2019-2021 period. The total sample is 14 companies. The data were analyzed using the multiple linear regression method with the help of the SPSS version 25 program. The…
This research aims to analyze the influence of village apparatus commitment, accountability, and transparency on the management of the integrated Inhil Jaya-Plus village advancement program budget in Indragiri Hilir Regency. Effective budget management is required in the operational aspect of the DMIJ program by implementing the principles of village apparatus commitment, accountability, and tr…
This research aims to examine the effect of legal compliance pressure, size of audit firm (KAP) and financial performance on audit delay with audit committee expertise as a moderating variable in mining companies listed on the Indonesia Stock Excha.nge for the 2020-2022 period. In this research, the sample selection technique used purposive sampling to obtain a sample of 23 companies. This rese…
This study aims to examine the effect of Liquidity,Leverage, company, audit committee and Independent Commissioner on the disclosure of sustainability reports on manufacturing and mining companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The population in this study is manufacturing and mining companies listed on the Indonesia Stock Exchange for the 2019-2021 period. T…
Organisational performance is the work achieved by an organisation through the management of resources owned and operated in the organisation to achieve organisational goals. Organisational performance can be measured by financial measures and may also include non-financial performance measures or both. Some financial measures of organisational performance are sales, profit margin and return on…
This research aims to analyze the influence of audit quality, audit committee and media exposure on corporate social responsibility disclosure in energy companies listed on the IDX in 2021-2022. The sampling technique used purposive sampling with 108 energy companies listed on the Indonesia Stock Exchange (BEI) for 2021-2022, which were consistently listed in the same sector (energy) during the…
This research aims to analyze the influence of environmental performance, environmental disclosure and woman on boards on financial performance in listed companies appointed as proper participants in 2021-2022. The sampling technique was purposive sampling with a total sample of 120 listed companies appointed as proper participants in 2021-2022 which published sustainability reports consecutive…
This research aims to analyze the influence of managerial ability, managerial ownership and CEO founding on real earnings management of manufacturing companies in Indonesia in 2019-2022. The sampling technique used purposive sampling with a total sample of 168 family companies in the manufacturing sector listed on the IDX in 2019-2022 that had management shares during the research period, did n…
This research aims to analyze the influence of Corporate Social Responsibility Disclosure, Managerial Ownership, on Firm Value after being mediated by Tax Aggressiveness (mining companies listed on the BEI in 2019- 2021). The sampling technique used was purposive sampling with a sample size of 63 companies, namely companies that had a positive profit before tax during the research period, compa…