Pengaruh Karakteristik Ceo, Aset Tidak Berwujud Terhadap Kinerja Akuisisi Per…

ABSTRACT The study intends to test the influence CEO characteristics and intangible asset produce on firm acquisition performance, as well as the mediating role of firm reputation. Samples were taken under purposive sampling method on publicly traded firms listed on Indonesian Stock Exchanve from 2015 to 2020. SEM Path Analysis was carried out to model the research. The findings suggest positi…

Pengaruh Teknologi Informasi, Inovasi Dan Orientasi Kewirausahaan Terhadap Ki…

The purpose of this study is to examine and analyze the influence of information technology, innovation and entrepreneurial orientation on the performance of MSMEs in the Covid 19 Period (Empirical Study on MSMEs in Pekanbaru City). The population in this study is Micro, Small and Medium Enterprises in Pekanbaru City, amounting to 14,120 MSMEs. The sampling technique used was purposive samplin…

Pengaruh Corporate Governance Dan Manajemen Laba Terhadap Kecurangan Laporan …

In financial performance fraud can occur in financial reports, fraudulent financial statements are currently one of the centers of attention, this is because there are several cases of companies that fail to achieve their performance goals so that the information provided in a financial report does not get satisfactory results and makes Company management is willing to commit fraud so that …

Pengaruh Opini Audit, Ukuran Perusahaan, Dan Pergantian Manajemen Terhadap Au…

The purpose of this study was to analyze and obtain empirical evidence about the effect of Audit Opinion, Company Size, and Management Change on Auditor Switching with KAP Reputation as a moderating variable. The population in this study were 56 manufacturing companies in the consumer goods industry sector which were listed on the Indonesia Stock Exchange (IDX) for 2017-2019, supervised by…

Pengaruh Job Stress, Pemahaman Good Governance, Integritas Auditor Dan Indepe…

ABSTRACT Auditor performance is an act or implementation of an audit task that has been completed by the auditor within a certain period of time. This study aims to determine the effect of job stress, understanding of good governance, integrity, and independence on auditor performance. The population in this study is the Inspectorate of Pekanbaru City and Rokan Downstream District. The sample …

The Impact Implementation Of Good Governance And Accounting Information Syste…

ABSTRACT This study aims to examine the implementation of good governance and accounting information systems on the performance of BUMDes in BUMDes in Siak Regency. The population in this study is BUMDes in Siak Regency. The sample used was 121 BUMDes in Siak Regency. Approximately 126 respondents participated in this study consisting of directors, secretaries, treasurers and heads of units. D…

Pengaruh Arus Kas Operasi, Arus Kas Investasi, Arus Kas Pendanaan Dan Laba Te…

ABSTRACT This study aims to examine the effect of operating cash flow, investment cash flow, funding cash flow and earnings on stock prices. The population of this study is LQ-45 companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2021. The research sample was selected using purposive sampling method. Data was obtained through data from the official website of the Indone…

Pengaruh Kompetensi, Independensi, Dan Emotional Stability Terhadap Kinerja A…

ABSTRACT Supervision is one way to create good governance. This causes the public to focus on and demand the performance of the inspectorate to be better in carrying out their duties. Government internal auditors need several main things, namely competence, independence, and emotional stability to produce good performance. This study aims to provide empirical evidence about the effect of compe…

Pengaruh Penggunaan Sistem Informasi Akuntansi, Kreativitas, Dan Karakteristi…

This study aims to examine: 1. the effect of using accounting information systems on MSME performance, 2. the effect of creativity on MSME performance, 3. the effect of entrepreneurial characteristics on MSME performance. the population in this study were all SMEs registered with the Cooperative and SMEs Office in Pekanbaru City. In this study, the sample used was purposive sampling method. Th…

Pengaruh Kondisi Keuangan, Disclosure Dan Reputasi Auditor Perusahaan Terhada…

ABSTRACT This study aims to test and prove empirically the effect of financial condition, disclosure and auditor's reputation on going concern audit opinion. The population of this study are manufacturing companies listed on the IDX for the 2017-2021 period with a total sample of 15 companies. The sampling technique used purposive sampling. The data analysis method used in this study is a quan…

Pengaruh Implementasi Green Accounting Dan Environmental Disclosure Terhadap …

ABSTRACT This study aims to examine the effect of green accounting implementation and environmental disclosure on sustainable development with corporate social responsibility as a moderating variable. The population of this study are manufacturing companies in the basic industry and chemical sub-sectors which are listed on the Indonesia Stock Exchange (IDX) in the 2019-2021 period. The research…

Pengaruh Karakteristik Dewan Komisaris Dan Struktur Kepemilikan Terhadap Kine…

ABSTRACT This study aims to analyze: (1) the effect of an independent board of commissioners on company performance (2) the effect of the number of board of commissioners meetings on company performance (3) the effect of managerial ownership on company performance (4) the effect of institutional ownership on company performance (5) the effect of ownership foreign to company performance. The po…

The Effect Of Profitability On Firm Value Before And During Covid-19 (A Case …

ABSTRACT This study aims to see whether profitability has an effect on firm value before and during the pandemic in pharmaceutical companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The population in this study are pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2018-2021. The sampling technique in this study used purposive sampling techni…

Pengaruh Beban Kerja, Kompetensi, Dan Supervisi Audit Terhadap Kualitas Audit…

ABSTRACT The purpose of this research was to analyze the effect workload, competence, and audit supervision on audit quality. The population and sample used in this research are auditors who work at Public Accounting Firm in Pekanbaru dan Medan , which are registered in the Public Accounting Firm directory issued by the Institute of Indonesia Chartered Accountants. The sampling technique used …

Pengaruh Struktur Kepemilikan Dan Good Corporate Governance Terhadap Pengungk…

ABSTRACT This study aims to determine the effect of the variables of management ownership, foreign ownership, public ownership, independent commissioners, audit committees, and risk management committees on risk management disclosures. The population in this study is all manufacturing companies listed in the IDX period 2016-2020. The selection of sample in this study used the purposive sampli…

Pengaruh Gender Equality, Human Capital, Kebijakan Pemerintah, Dan Strategi B…

Abstract The performance of MSMEs in Indragiri Hilir Regency is estimated to decline so that it has a major impact on development and efforts to improve business performance, these problems have resulted in a decrease in business transactions so that it has an impact on profits or profits for the businesses that are run difficult to develop and even many businesses are experiencing problem…

Pengaruh Pengalaman Auditor, Skeptisisme Profesional, Dan Goal Orientation Te…

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Pengaruh Pemanfaatan Teknologi Informasi, Sistem Pengendalian Internal, Trans…

ABSTRACT This study aims to examine and analyze the effect of the use of information technology, internal control systems, transparency, competency of village officials, role of village assistants on village fund management accountability (empirical study in villages in Bangkinang district). The sampling technique used in this study was purposive sampling. The population in this study is the …

The Influence Of Social Media, Innovation, The Use Of Accounting Information,…

ABSTRACT This study aims to determine whether the social media, innovation, the use of accounting information, and capital affect the performance of MSMEs in Bengkalis Regency. The population in this study are 20.996 MSME in Bengkalis Regency. The RBV theory is used as the groundwork for measuring MSME performance in this study, with the independent variables used being internal factors that c…

Pengaruh Money Ethics, Ketidakpercayaan Kepada Fiskus Dan Teknologi Informasi…

ABSTRACT This study aims to empirically examine the effect of Money Ethics, Mistrust of Tax Authorities and Tax Information Technology on Tax Evasion with Religiosity as a moderating variable. This research was conducted in Pekanbaru City, for three months from September to November 2022. The sampling method used is saturated sampling technique, where the number of samples used is 96 real est…