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 …
This study aims to examine the effect of corporate culture on the quality of financial statements. The population in this study were infrastructure, utilities and transportation companies listed on the Indonesia Stock Exchange during the 2017-2022 period. The sampling technique in this study used purposive sampling technique and obtained a sample of 59 companies. All hypotheses in this study we…
The aim of this study was to analyze the influence of elements within the fraud hexagon on financial statement fraud, measured using the Beneish M-Score method, among companies in the financial sector listed on the Indonesia Stock Exchange (IDX) during the period 2020-2022. This research utilized secondary data, and the sampling method employed was purposive sampling, resulting in a sample of 8…
Tax aggressiveness is explained by Karen Wendt (2021) in her book Green and Social Economy Finance as tax planning between legal tax avoidance and illegal tax evasion which focuses on reducing the tax burden paid on income. This research aims to research and empirically prove the influence of deferred tax expense, capital intensity, leverage and corporate social responsibility on tax aggressive…
Tax aggressiveness is explained by Karen Wendt (2021) in her book Green and Social Economy Finance as tax planning between legal tax avoidance and illegal tax evasion which focuses on reducing the tax burden paid on income. This research aims to research and empirically prove the influence of corporate social responsibility, leverage, inventory intensity and company size on tax aggressiveness. …
This research aims to examine the influence of human resource competence, accessibility, and internal control systems on the accountability of local financial management. The population in this study consists of Regional Apparatus Organizations (OPDs) in Kampar Regency, totaling 54 OPDs. Meanwhile, the sample in this study was determined based on specific criteria, comprising 31 (OPDs) in Kampa…
This study aimed to examine and analyze the effect of profitability, firm growth, and leverage on earnings management. The data used in this study are secondary data in the form of companies annual report. Population used in this study are all coal subsector mining companies listed in the Indonesia Stock Exchange during the period 2017-2021 with a total of 100 sample. Method used for sample sel…
This study aims to analyze the influence of audit fees, intellectual capital and leverage on the integrity of financial statements. In this study, 81 companies were listed on the Indonesia Stock Exchange (IDX) IN 2020-2022. The sampling method used was purposive sampling. The number of samples in this study was 66 companies in 2020-2022. The analysis tool uses multiple linear regression tests. …
The Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) have been established by the Indonesian Accounting Association (IAI) since 2018 and serve as guidelines for the preparation of financial reports for micro, small and medium enterprises (MSMEs) which are influenced by various factors, including human resource competencies, socialization of financial accounting sta…
This study aims to examine the effect of employee engagement, creditor engagement, government engagement and customer engagement on the quality of sustainability reports in energy, raw goods and non cylicals companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The population in this study were energy and raw goods companies listed on the Indonesia Stock Exchange for the 2…
Earnings quality is the ability of a company to present earnings information that reflects the company's financial performance is relevant, for decision making, and quality earnings can predict the company's performance in the future. This study aims to analyse and empirically test the effect of audit committee financial expertise, audit tenure, audit quality, and auditor industry specialisatio…