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…
ABSTRACT Timeliness is the information available to decision makers before they lose their capacity to influence decisions. This study aims to examine the effect of profitability, leverage, foreign ownership, financial risk and tax avoidance on the timeliness of financial statements. The population in this study are all non-financial service companies listed on the Indonesia Stock Exchange (ID…
ABSTRACT This study aims to examine and analyze the effect of taxation knowledge on tax compliance social media influencer taxpayer in Riau province. The population in this study are social media influencers in Riau province. The sample in this study was 85 social media influencer accounts in Riau province in accordance with predetermined criteria. The data used in this study is primary data…
The research was conducted at companies in the consumer goods industry sector that were listed on the Indonesia Stock Exchange (IDX) for 2017-2020. The aim is to determine the effect of financial performance, dividend policy on firm value which is moderated by risk management disclosures. The population of this research is all companies in the goods and consumer goods industry sector that …
Development of the property and real estate sector during the 2016-2020 period shows an interesting phenomenon to study, where variations in changes in company size and company value in the property and real estate sector are theoretically inconsistent with each other. Research on the factors that affect the value of the company results are still much debated. This research is a developmen…
Delays in the release of financial reports might lead to complications with the issuer's financial statements. If there is a delay resulting in the unavailability of financial reports when they are required, the information in the financial statements will lose its relevance and be unable to fulfill the demands of users; hence, the financial reports would be rendered worthless. This study …
There are pros and cons in applying accounting conservatism. Those who oppose the principle of conservatism argue that applying the principle of accounting conservatism in preparing financial reports will result in financial reports that tend to be biased because they do not reflect the company's actual financial condition. However, on the other hand, those who support the principle of conserva…
Disclosure of the sustainability report is basically a statement from the company's management which informs other parties, namely the existing stakeholders about non-financial reports that contain economic, social and environmental performance to their stakeholders. This study aims to examine and analyze the effect of profitability, liquidity, and corporate governance on sustainability re…
Firm value is an investor's view of the level of success of a company that is closely related to the company's stock price. This can be interpreted that the measure of the company's success is seen from the company's ability to prosper its shareholders. If the stock price is high, then the value is also high. The development of the capital market in Indonesia is currently experiencing inst…
In the concept of sustainable business, focusing only on the economic aspects is insufficient to ensure the firm value. Firm value will continue to grow sustainably along with the company's attention to environmental, social, and governance (ESG) aspects. Maintaining the firm's long-term viability by adhering to corporate governance principles is critical to improving the firm value, which is i…
This study aims to analyze the effect of foreign ownership, environmental certification, board of commissioners, women directors on corporate social responsibility disclosure in manufacture companies listed on the Indonesia Stock Exchange (IDX) 2017-2021. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017–2021. The sampling metho…