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…
This research aims to determine the influence of leadership style, professionalism, organizational commitment, auditor integrity and auditor independence on auditor performance (empirical study at the Inspectorate Office of Riau Province). The research method used is a quantitative research method. The population in this study were auditors at the Riau Province Inspectorate. The sample in this …
This research was conducted to analyze financial literacy, payment gateways and creativity on the performance of MSMEs. The number of samples used in this research was 398 MSMEs. And the type of data used is primary data with a questionnaire used to obtain data on MSMEs in Pekanbaru City, Riau Province. The relationships and influences between variables were tested using SEM (Structural Equatio…
This research was conducted to analyze financial literacy, locus of control, and peer to peer lending on the performance of MSMEs. The total sample used in this research was 398 MSMEs. And the type of data used is primary data with a questionnaire used to obtain data, empirical studies on MSMEs in Pekanbaru City, Riau Province. The relationships and influences between variables were tested usin…
This research was conducted to analyze financial literacy, financial attitude and digital marketing on the performance of MSMEs. The total sample used in this research was 398 MSMEs. And the type of data used is primary data with a questionnaire used to obtain data, empirical studies on MSMEs in Pekanbaru City, Riau Province. The relationships and influences between variables were tested using …
MSMEs have a big impact on the Indonesian economic sector, namely as stabilizers of the country's economy. MSMEs that grow every year need more serious attention to deal with various existing problems. This research was conducted to analyze the influence of financial inclusion, innovation and social commerce on the performance of MSMEs. The number of samples used in this research was 398 MSMEs.…
This study aims to examine the effect of corporate culture on the financial reporting quality. The population in this study are real estate, properties, and building construction companies listed on the Indonesia Stock Exchange through 2019-2022. The sampling technique in this study used purposive sampling technique and obtained a sample of 51 companies. All hypotheses in this study is examine …
This research aims to test and analyze the effect of audit tenure, audit fees and auditor industry specialization on audit quality, with audit committee as a moderating variable. The population of this study is the Consumer Non-Cyclicals sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2018-2022 are 123 companies. The sample selection in this research used the purp…
This study aims to examine the effect of financial performance and environmental performance on Sustainable Development Goals (SDGs). The population of this study are basic material companies and chemical those listed on the Indonesia Stock Exchange (IDX) in the 2019-2020 period. Data was obtained through data from the official website of the Indonesia Stock Exchange and other related websites…
This research aims to determine the influence of Locus of Control, Organizational Commitment, Professional Commitment, and Level of Seriousness of Violations on Intention to Conduct Whistleblowing (empirical study at Pekanbaru City OPD). The data collection method in this research is the purposive sampling method. This research uses primary data by distributing questionnaires to 99 respondents …
This study aims to analyze the effect of Financial Literacy, Government Support, and Perceived Risk through Attitude as mediation on Behavioral Intention to Use which is proxied into interest in using Fintech Digital Payment Systems for MSME actors in Pekanbaru City. This type of research is quantitative research using primary data obtained through distributing questionnaires to MSME actors in …