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…
This study aims to examine and analyze the influence of competence, leadership style, use of information technology and clarity of budget targets on village financial accountability by implementing an internal control system as a moderating variable (an empirical study of village officials in Indragiri Hulu Regency). The population in this study were all villages in Indragiri Hulu Regency,…
ABSTRACT This research was conducted with the aim of examining the effect of audit client tenure, audit lag, opinion shopping, and financial distress on the acceptance of going concern audit opinions. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The sample in this study was obtained through a purposive sampling method and …
ABSTARCT This study aims to examine and analyze: (1) The effect of profitability on the timeliness of financial reporting, (2) The effect of solvency on the timeliness of financial reporting, (3) The effect of firm size on the timeliness of financial reporting, (4) The effect of profitability on the timeliness of financial reporting with KAP's reputation as moderation, (5) The effect of solven…
ABSTRAC This study aims to find out how to reallocate and refocus village funds for the prevention of Covid-19 in Pancuran Gading Village using William Dunn's 5 evaluation models, what is the impact of reallocating and refocusing village funds for direct village cash assistance in Pancuran Gading Village and how the contribution of direct cash assistance funds for the prevention of Covid-19 in…
ABSTRACT This study aims to examine and analyze the effect of financial literacy, financial planning, financial behavior, and financial inclusion on financial well- being. This research includes quantitative research. The total population in this study was 1,384 SMEs in the district. High Cliffs, Meranti Islands Regency. The sampling method used in this study is non-probability sampling with t…
Village fund allocation management accountability (ADD) is the provision of information and disclosure of government financial activities and performance to interested parties, namely the village government. With this information and disclosure, both the central government and local governments must be willing and able to become the subject of providing information on the required financial…
Auditor’s ability in detecting fraud is certain expertise owned by an auditor in finding the impropriety which then the auditor uses their expertise to expose and explain the impropriety itself. The Auditor’s ability must be improved to decrease failure in detecting fraud to keep the reliability of audited financial report. Nevertheless, an auditor is required to remain capable of detecting…
Local government is given the authority to manage the owned resources included managing fixed asset. This is carried out so that local government runs effectively and efficiently as instructed by The Law of Republic of Indonesia Number 23 Year 2014 about Local Government. Fixed asset management is needed because it is one of the most strategic things in local financial management and to manifes…
THE EFFECT OF HUMAN RESOURCES COMPETENCE, THE ROLE OF GOVERNMENT INTERNAL SUPERVISORY APPARATUS AND REGULATION OBEDIENCE ON ACCOUNTABILITY OF GOVERNMENT AGENCY PERFORMANCE WITH THE UTILIZATION OF INFORMATION TECHNOLOGY AS A MODERATION VARIABLE (Case Study of Kampar Regency Government) Oleh : MAYA ARISTA ABSTRACT This study aims to examine the effect of human resource competence, the role of …
Efforts to prevent fraud that have not run properly and effectively have resulted in an increase in fraud in various sectors in Indonesia, including the education sector. The education sector should be a place that is truly clean from acts of fraud, especially corruption. However, in reality there are still many acts of corruption in this sector. The education sector occupies the top four t…