ABSTRACT This study aims to examine the effect of debt default, opinion shopping, audit lag and previous year's audit opinion on going concern audit opinion. This research is a quantitative study using secondary data derived from financial reports. The population in this study are all State-Owned Enterprises (BUMN) for the 2017-2021 period. The sample selection in this study used a purposive…
ABSTRACT This study aims to examine the effect of implementing green accounting and environmental performance on sustainable development with corporate social responsibility as a moderating variable. The population of this study were manufacturing companies that went public which were listed on the Indonesia Stock Exchange (IDX) in the basic industry and chemical sub-sectors in the 2016-2020 p…
ABSTRACT Accountability is the embodiment of the responsibility of a person or organizational unit, in managing the resources that have been given and controlled, in order to achieve goals, through a medium in the form of periodic performance accountability reports. This study aims to determine the effect of clarity on budget targets, internal control and reporting systems on government instit…
ABSTRACT This study aims to examine and analyze the influence of individual morality, external pressure, and compliance with financial reporting on accounting fraud tendencies. This research includes quantitative research. The population in this study were employees in 46 regional apparatus organizations in Pekanbaru City. The sample selection method in this study used a purposive sampling me…
ABSTRACT This research was conducted with the aim of knowing the effect of understanding tax regulations, tax socialization and tax payment mechanisms on taxpayer compliance in UMKM in Pekanbaru. This type of research is quantitative research with the object of research being Umkm registered at KPP Pratama Tampan Pekanbaru City. The data sources used in this study were primary data and questio…
ABSTRACT The study aims to examine: 1) the effect of independence on the perfomance of audit quality, 2) the effect of audit tenure on the perfomance of audit quality, 3) the effect of audit fee on the perfomance of audit quality, 4) the effect of due professional care on the perfomance of audit quality. The population used in this study is Public Accounting Firms in Pekanbaru and Medan.The sa…
ABSTRACT This study aims to analyze the effect of financial reporting compliance, competency of village apparatus, internal control system, and whistleblowing system on preventing fraud in managing village funds in Kampa District. This research is a quantitative research using primary data in the form of a questionnaire. The population in this study were 9 villages in Kampa District, Kampar R…
ABSTRACT This study aims to examine the influence of employees, government, creditors and competitors on the disclosure of sustainability reports on manufacturing, mining and agricultural companies listed on the Indonesia Stock Exchange for the period 2018-2020. The population in this study are manufacturing, mining and agricultural companies listed on the Indonesia Stock Exchange for the pe…
ABSTRACT Abstract: Development inequality in rural areas has become the focus of the current government. This study highlights the role of transformational leadership and communication skills in improving the performance of BUMDes, as well as the role of environmental uncertainty as a moderator. The population in this study is BUMdes in Bengkalis Regency, Riau Province. The sampling techni…
ABSTRACT This study aims to examine the effect of Green Accounting Implementation and Material Flow Cost Accounting on Sustainable Development moderated by Corporate Social Responsibility. The population of this study are Textile and Garment companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2021 period. The research sample was selected using purposive sampling method. Data we…
ABSTRACT The purpose of this research is to examine and analyze the effect of intellectual intelligence and emotional intelligence on ethical decision making which is moderated by professional commitment. The population used in this study is the Pekanbaru branch of the Indonesian Tax Consultants Association (IKPI). The sampling technique is saturated sampling which obtained 38 samples. The da…
ABSTRACT This study aims to determine the effect internal corporate governance strength, and green accounting against disclosure sustainable development, which is moderated corporate social responsibility The population in this study are textile and garment companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sampling technique in this study uses a techniquepurposive…
ABSTRACT This study aims to determine the effect of Multinationality, Tax Haven, Thin Capitalization and Firm Size on Tax Avoidance (Empirical Study of Manufacturing Sector Multinational Companies Listed on the Indonesia Stock Exchange in 2019-2021). The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange for 2019-2021. The samples in this study we…
ABSTRACT This study aims to examine and analyze the effect of innovation, e-commerce and the quality of human resources on the performance of MSMEs (Empirical Study on MSEs in Pekanbaru City). The population in this study are SMEs in Pekanbaru City. The sample in this study was 100 MSMEs in Pekanbaru City in accordance with predetermined criteria. The data used in this study is primary data us…
One of the risks in business is business failure. Business failure is when a business cannot operate profitably and is inefficient in running its business. This business failure can also occur in banking in the form of bank failure when the bank is unable to fulfill obligations to depositors or creditors. This business failure is partly due to weaknesses in internal control which reflects t…
ABSTRACT This study aims to examine and analyze the influence of the elements of Fraud Pentagon Theory, namely financial stability, inineffective monitoring, change in auditor, change in director, politician director on financial statement fraud as measured by the Beneish Ratio Index in manufacturing companies listed on the Indonesia Stock Exchange in the period 2019-2020. This research inclu…
The purpose of this study was to analyze the influence of the quality of the apparatus, regulations compliance, internal control systems, management information systems on the management of regional property assets with leadership commitment as a moderating variable. The population in this study was the Regional Apparatus Organization (OPD) within the Kerinci District Government. The sampl…
This research aims to analyze the effect of fraud hexagon model consisting of stimulus, opportunity, rationalization, capability, ego and collusion on fraudulent financial reporting in BUMN sector companies listed on the Indonesia Stock Exchange (BEI) 2016-2020. The hexagon fraud model is development of the pentagon fraud theory whose research is still very limited. So it is hoped that this…
Minister of Home Affairs Regulation number 77 of 2020 was issued and promulgated on December 30, 2020. 2021 is the year when the regulation will be implemented. The regulation covers the main changes relating to planning, budgeting, implementation, administration and accountability for Regional Finance. Adjustments in various regulations, including the implementation of SIPD, have also become o…
ABSTRACT This study aims to determine and analyze whether there is an influence of financial literacy, innovation, utilization of e-commerce, intellectual capital on the performance of MSMEs in Indragiri Hilir Regency. The type of research used in this research is quantitative with primary data sources which are data obtained directly without intermediaries by distributing questionnaires. Taki…