This study aims to analyze the effect of Thin Capitalization, Capital Intensity and Earnings Management on Tax Avoidance and the effect of Thin Capitalization, Capital Intensity and Earnings Management on Tax Avoidance after being moderated by Tax Havens Country (multinational companies listed on the IDX 2017-2021). The sampling technique used was purposive sampling with a total sample of …
Micro, small and medium business operators must improve their performance in running their business. Performance or performance is a picture of the level of achievement of the implementation of a program of activities or policies in realizing the goals, objectives, vision and mission of the organization as outlined through the strategic planning of an organization. And performance is a per…
ABSTRACT Audit quality is the probability that an auditor finds and reports on the existence of a violation in the accounting system of his client. This study aims to determine the effect of switching auditors and audit fees on audit Quality with the size of the hood as a moderation variable. The population in this study is all state-owned companies listed on the Indonesia Stock Exchange (IDX)…
ABSTRACT Audit opinion is an assessment given by the auditor on the company's financial statements. This study aims to examine the effect of audit quality, audit delay, prior opinion and company size on going concern audit opinion acceptance. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The sample selection …
ABSTRACT This study aims to examine the influence of internal control systems, financial report accessibility, community participation, and information technology utilization on village fund management accountability in KuantanSingingi district. This research is a quantitative research. The population in this study is a village in Kuantan Singingi Regency, Riau Province. The sample in this res…
ABSTRACT This study aims to find empirical evidence related to the Effect Analysis of Information Asymmetry, Corporate Social Responsibility, Company Size and Ownership Structure on Profit Management in Primary Consumer Goods Sector Companies Listed on the Indonesia Stock Exchange for the 2019-2021 period. The population of this study is Companies in the Primary Consumer Goods Sector Listed o…
ABSTRACT Keywords: BUMDes Financial Management, Accountability, Transparency, Training, Implementation Of Accounting Information Systems This study aims to analyze accountability, transparency, training and application of accounting information systems to BUMDes financial management. The object of this research is all villages in Tapung District, Kampar Regency, Riau Province. Data were analy…
ABSTRACT Abstract: This study examines the effect of financial stability, financial targets, ineffective monitoring, auditor switching and collusion on fraudulent financial statements. The population of this study are state-owned companies listed on the IDX for 2018-2021. The research sample was selected using purposive sampling method. With a total of 60 observations of annual financial repor…
ABSTRACT The purpose of this study to analyze the the effect of institutional pressure and strategy orientation on bumdes financial performance with social performance as a mediation variable. This research will be conducted on BUMDes Pelalawan Regency with a population in this study of 104 BUMDes spread over 12 sub-districts. The sampling technique used in this reseach is startified random sa…
ABSTRACT This study aims to examine the effect of taxpayer awareness, quality of tax service, tax sanctions, and tax knowledge on individual non-employee taxpayer compliance (empirical study on food and beverage sector at KPP Pratama Tampan Pekanbaru). The population in this study is taxpayer non-employee (food and beverage) at KPP Pratama Tampan Pekanbaru. The sampling technique used the aaci…
ABSTRACT This study aims to investigate the influence of profitability, leverage, liquidity, KAP reputation, and firm size on audit delay in companies listed on the Indonesia Stock Exchange (BEI) during the period 2021. The study used purposive sampling to select a sample, resulting in a total of 643 samples. Data analysis was conducted using descriptive statistics, classical assumption tests,…
ABSTRACK This research aims to examine the influence of internal control systems, utilization of information technology, organizational commitment and clarity of budget targets on the implementation of performance accountability systems for government agencies. This research is a quantitative research. The population in this research were all regional apparatus organizations of the Riau Provin…
ABSTRACT The purpose of this study was to the influence of tax knowledge, awareness of taxpayers and tax sanctions on the complience of individual taxpayers who carry out business activities and freelance jobs at KPP Pratama Pangkalan Kerinci. The sample in this study were who carry out business activities and freelance jobs at KPP Pratama Pangkalan Kerinci totaling 100 people. Analysis of da…
ABSTRACT This study aims to examine the effect of financial distress, company growth, change of management, and reputation KAP on audit delay and audit switching.The population in this study are all Consumer Non Cyclicals companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sample selection in this study used a purposive sampling method. The samples selected in this s…
ABSTRACT This study aims to analyze the influence of the implications of good governance on the performance of village-owned enterprises (BUMDes). This research will be conducted at BUMDes in Rokan Hilir Regency. The population in this study were BUMDes in Rokan Hilir Regency, namely 159 BUMDes spread across various sub-districts. The sampling technique used in this study was stratified random…
ABSTRACT This study aims to analyze: (1) the effect of remote field inspections on audit quality, and (2) the effect of remote field inspections on quality with audit information technology as a moderating variable. The population in this study were auditors who worked at the Indonesian Supreme Audit Agency Representative for Riau Province. In this study, a total of 75 samples were obtained us…
ABSTRACT This study aims to analyze the effect of accountability, transparency, responsibility, professionalism, rule of law on financial statements. The population in this study is 208 BUMDes in Kuantan Singingi Regency in 2020. Respondents are 1) Head/Leader of BUMDes. 2) Head of BUMDes finance. 3) Spending treasurer. The sample used was 65 BUMDes, namely a total of 195 respondents. The data…
ABSTRACT This study aims to determine the effect of the local government accounting system implementation, reporting system, and compliance with laws and regulations on the performance accountability of local government institutions. The data used in this study is primary data using the questionnaire method. The questionnaire method is to distribute a list of question (questionnaires) that wi…
The regional inspectorate at the local government must conduct a review in order to ensure the reliability of the information presented in the LKPD in accordance with Government Regulation Number 8 of 2006 concerning Financial Reporting and Government Performance. A review is a monitoring, surveying and analysis procedure that provides the inspectorate with limited assurance that no material ch…
ABSTRACT This study aims to analyze the positive effect of ethical sensitivity, ethical judgment and self-efficacy variables on the ethical decision-making variables of tax consultants registered with IKPI Pekanbaru Branch. The method used in this research is quantitative method. Respondents amounted to 44 tax consultants who were sampled using purposive sampling technique from a population o…