ABSTRACT This study aims to examine the influence of human resource competence, community participation, and clarity of budget target on the accountability of village fund management. This research is a quantitative study, with the population consisting of all villages in Indragiri Hulu Regency. The sample was selected using a simple random sampling technique, with a total of 123 villages …
ABSTRACT This This study aims to empirically analyze the effect of audit fees, audit tenure, and audit committees on the integrity of financial statements in banking companies listed on the Indonesia Stock Exchange in 2021-2023. This research is quantitative research. The data source used is secondary data obtained from the idx.co.id website and each company. The population in this study w…
ABSTRACT This study aims to examine the effect of independence, audit fee, audit tenure, and auditor's professional skepticism on audit quality at Public Accounting Firms (KAP) in Pekanbaru. Audit quality is an important factor in maintaining the reliability of financial statements and increasing the trust of financial statement users. This study uses a quantitative approach with a survey …
ABSTRACT This study aims to determine the effect of financial distress, tax planning, deferred tax assets, deferred tax liabilities, and deferred tax expenses on earnings management. The study population consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2021-2023, totaling 228 companies. The sample criteria used in this study are as follows:…
ABSTRACT The purpose of this study is to identify and determine the effect of Sales Growth, Leverage, Company Size, Operational Efficiency, and Accounting Conservatism. This research was conducted with a quantitative approach and used secondary data collected from the Annual Report. The population in this study includes all healthcare sector companies listed on the Indonesia Stock Exchange…
ABSTRACT This study aims to empirically analyze the effect of earnings management, inventory intensity, independent commissioners, and company size on tax avoidance. This research is quantitative research. The data source used is secondary data obtained from the company's annual report and supporting sources. The population used in this study are basic materials companies listed on the IDX in …
ABSTRACT This research aims to determine the effectfinancial expertise audit committee, audit committee meeting size, and audit committee independence of audit delay with cost of debt as moderation. This research was conducted on mining companies listed on the IDX in 2016-2021. Sampling technique using method purposive sampling, the data collection used is documentation. The sample in this res…
ABSTRACT This study examines the effect of tax fairness, taxation system, tax rates and tax sanctions on tax evasion. The population of this study is Individual Taxpayers registered at the Tax Service Office Pratama Pekanabaru. The sampling technique used convenience sampling. The number of samples used in this study was 400 respondents. Data collection used a questionnaire, and the result…
ABSTRACT This research aims to determine the influence of Dividend Payout Ratio (DPR), Price to Book Value (PBV) and Earning Per Share (EPS) on stock returns. This research uses a quantitative method using secondary data in the form of financial reports of companies listed on the Indonesia Stock Exchange. The number of samples used was 57 companies listed on the Indonesia Stock Exchange fo…
Activated sweetcorn husk (Zea mays saccharata Sturt.) carbon using H2SO4 has potential as an adsorbent for Rhodamine B dye adsorption. The H2SO4 activator removes impurities, increasing the surface area. This study aims to determine the adsorption efficiency, capacity and kinetic model. The method was used a batch system with variations contact time (30, 45, 60, 75 and 90 minutes) and stirring …
ABSTRACT This study aims to examine the impact of corporate culture and CEO turnover on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange during the period 2019-2022. Corporate culture plays a crucial role in shaping the strategic direction of a company, which ultimately affects its performance, while CEO turnover can influence organizational stability…
Activated sweet corncob (Zea mays saccharata Sturt.) carbon has potential as an adsorbent material due to its large surface area and abundance of active sites, making it effective for adsorbing Rhodamine B dye. The activated carbon was activated using sodium hydroxide (NaOH), which functions to break lignin and cellulose bonds, thereby expanding the surface area and enhancing the formation of a…
ABSTRACT This study aims to examine the influence of whistleblowing, forensic accounting, professional skepticism, and investigative audit on fraud detection at the BPK and BPKP Representative Offices of Riau Province. The method used in this study is a quantitative approach with primary sources in the form of questionnaires given to respondents. The population in this study were auditors …
Sweetcorn cob activated carbon (Zea mays saccharata Sturt.) has shown potential as an adsorbent due to its large surface area and abundant active sites, making it effective in adsorbing the dye Rhodamine B. The adsorption capability of sweetcorn cob carbon was enhanced through activation using sodium hydroxide (NaOH). This NaOH activation serves to break the bonds between lignin and cellulose, …
Taxus sumatrana is a plant that grows in the highlands and is included in the Gymnospermae subdivision. The branches of the T. sumatrana have various chemical contents with several biological activities. According to various studies, T. sumatrana contains secondary metabolites such as alkaloids, saponins, flavonoids, and terpenoids. Secondary metabolite extracted from T. sumatrana are know to p…
Oil palm empty fruit bunches (Elaeis guineensis Jacq.) are one of the production residues in the form of solid waste that has the potential as activated charcoal as an Escherichia coli (E. coli) adsorbent. The presence of cellulose in oil palm empty fruit bunches plays an important role as a carbon source in adsorbing E. coli. This study aims to determine the variation of adsorbent dosage and c…
Pyrazolines is a five-ring compound and a heterocyclic compound containing two nitrogen bases formed from chalcone (reaction between ketone and aldehyde) with hydrazine through condensation and cyclization reactions. Pyrazolines have various activities, one of which was anticancer activity. This study aims to synthesized the pyrazoline was -3-(naphthalene-2-yl)-5-(3-nitrophenyl)-1-phenyl-4,5-di…
ABSTRACT This study aims to determine the effect of money supply and economic growth on inflation in Riau province in 2013-2023. The variables in this study are money supply (X1) and economic growth (X2) as independent variables and inflation (Y) as the dependent variable. The data used in this research is secondary data obtained through the official web from BPS Riau Province and Bank Ind…
ABSTRACT This study aims to analyze the market structure and behavior of the car industry in Indonesia in the 2017-2024 period. The market structure is analyzed using market share indicators, concentration ratio (CR4), Herfindahl-Hirschman index (IHH), and Gini coefficient to measure the level of competition and market concentration. Meanwhile, market behavior is analyzed through price and…
ABSTRACT This research aims to 1) Identify which sectors are the base and non-base sectors in Siak Regency from 2019 to 2023 using a location quotient approach. 2) To understand how the changes and shifts in the economic structure of Siak Regency occur using a Shift Share approach. 3) To determine which sector plays the most dominant role in the economy of Siak Regency from 2019 to 2023. T…