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…
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…
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…
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 …
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…
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…
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 …
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…
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…
ABSTRACT This study aims to analyze the effect of financial literacy, environmental uncertainty, and perceived risk on the characteristics of accounting information systems and their impact on the behavior of MSME financial management in Payung Sekaki District, Pekanbaru. The population in this study were business actors belonging to the repair and maintenance business sector for cars and …
ABSTRACT This study aims to analyze: (1) the effect of audit committee size on firm performance using ROA & Tobin's Q measurements (2) the effect of the number of audit committee meetings on firm performance using ROA & Tobin's Q measurements (3) the effect of managerial ownership on firm performance using measurements ROA & Tobin's Q (4) the effect of institutional ownership on company perfor…
ABSTRACT This study aims to examine the effect of green accounting, good corporate governance (managerial ownership, institutional ownership, independent commissioners, audit committees), and firm size on firm value period 2016-2020. The population in this study are all mining companies listed on the Indonesia Stock Exchange, Malaysia Stock Exchange, and Thailand Stock Exchange in 2016-2020 …
ABSTRACT This study aims to determine the effect of the variables of green accounting, managerial ownership, institutional ownership, independent commissioners, audit committee, and profitability on firm value. The population in this study is all mining companies listed in Indonesia Stock Exchange (IDX), Phillipine Stock Exchange (PSE), and Hanoi Stock Exchange (HNX) period 2016-2020 with tot…
ABSTRACT The purpose of this study was to examine the effect of profitability, solvency, firm size, outsider ownership, and auditor’s firm reputation towards timeliness of financial reporting at property and real estate companies listed on the indonesian stock exchange period 2016-2019. The data used in this research ini secondary data, namely from annual financial reports. These samples wer…
ABSTRACT This study aims to examine the effect of company growth, audit tenure and audit opinion on auditor switching. This study is a quantitative study using secondary data derived from financial statements.The population in this study were all State- Owned Enterprises for the 2017-2021 Period. The sample selection in this study used purposive sampling method. The sample selected in this stu…
ABSTRACT This study aims to examine the effect of management change, audit fees, audit delay, and reputation of public accounting firm on auditor switching. This research is a quantitative research using secondary data derived from financial reports. The population in this study are all State-Owned Enterprises (SOEs) for the 2017-2021 period. The sample selection in this study used a purposive…
ABSTRACT This study aims to examine the effect of profitability, audit tenure, company growth, and liquidity on going concern audit opinion. This research is a quantitative research using secondary data derived from financial reports. The population in this study are all State-Owned Enterprises (SOEs) for the 2017-2021 period. The sample selection in this study used a purposive sampling metho…
ABSTRACT This study aims to examine the effect of management commitment, external pressure, environmental uncertainty and leadership style on the implementation of financial reporting transparency with accountability as a moderating variable. This research is a quantitative research. The population in this study were 25 Regional Apparatus Organizations (OPD) in Kampar Regency. The sample in t…
ABSTRACT THE EFFECT OF GOOD CORPORATE GOVERNANCE, COMPANY SIZE, AND LEVERAGE ON COMPANY VALUE (Study on Food & Beverage Companies Listed on the Indonesia Stock Exchange Period 2015 – 2019) This study aims to analyze the Effect of Good Corporate Governance proxied on the board of commissioners, audit committee, independent commissioner, institutional ownership and managerial ownership. fir…